Residual method


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Residual method

A method of allocating the purchase price for the acquisition of another firm among the acquired assets.
References in periodicals archive ?
NACHTIGAL, QMR: a quasi-minimal residual method for non-Hermitian linear systems, Numer.
The taxpayer was a newspaper publisher that began depreciating the basis it had allocated (under an allocation method similar to the residual method required by Secs.
In the first quarter, the company was required to conform to the provisions of SEC Topic D-108, Use of the Residual Method to Value Acquired Assets Other than Goodwill, which resulted in a cumulative effect of change in accounting principle charge of $325.
Use of the land residual method to value vacant land in the absence of directly comparable sales in the neighborhood is a case in point.
Our discussion is based on GMRES, but the results hold for any other minimal residual method such as GCR [2, 24, 27].
Using the residual method, L has reduced basis in inventory by $13, which does not create a current tax liability.
For US GAAP reporting, Vodafone and certain other telecom and media companies have historically used the residual method to assign values to licences in business combinations and, since the adoption of FASB Statement No.
The operating results for the first quarter of 2006 highlight the variability and volatility of revenues the Company experienced as a result of its change to the residual method of revenue recognition reflected in the Company's 2005 consolidated financial statements and its restated financial statements and data, which were included in the Company's Annual Report on Form 10-K for the year ended December 31 , 2005 (the `2005 Form 10-K') filed with the Commission on May 30, 2006.
1060, the buyer and seller of the assets of a trade or business are bound by any written agreements allocating the purchase price, although the IRS may disregard allocations not in accordance with the residual method and FMV.
The projected system in the latter case remains indefinite and the preconditioned minimal residual method (or the smoothed conjugate gradient method) should be used.
First, the final regulations use the residual method to value only Sec.
Krylov subspace methods, conjugate gradient method, minimal residual method, convergence analysis, tridiagonal Toeplitz matrices, Poisson equation