identifying the capitalizable
costs within a broad range of costs in a
This final restriction is superfluous if capitalizable
interest is strictly computed as avoidable interest.
The Second Circuit affirmed the Tax Court's determination that the tax stamps were capitalizable
indirect costs under Sec.
The announcement states that the Tax Court correctly held that Robinson incurred the royalty expenses by reason of its production activities and that the expenses were capitalizable
99-23 addresses only the applicability of section 195 to costs incurred in connection with a new trade or business unrelated to the taxpayer's existing business, many read the ruling as establishing a general capitalization principle distinguishing between deductible investigatory costs and capitalizable
Pero los abogados de ASA afirman que, anos despues, descubrieron que Cervantes Campos, exfuncionario de Bancomer, habia alterado el contrato original al desaparecer hojas y anadir un parrafo que reza: Los intereses moratorios seran capitalizables
en base al articulo 363 del Codigo de Comercio.
As stated above, time spent on development is capitalizable
Por su parte, la Secretaria de la Contraloria y Desarrollo Administrativo (Secodam) investiga mas irregularidades y presuntos actos de corrupcion cometidos por Alfredo Aguilar Lopez de Nava, gerente de Obras y Mantenimiento Capitalizable
de Pemex-Refinacion, quien ya fue acusado de malversacion de fondos por casi 400 millones de pesos en la construccion de la refineria de Cadereyta (Proceso 1281).
A nonroutine estimate might include the treatment of certain expenditures as current deduction when it would be impractical to segregate the capitalizable
and noncapitalizable amounts.
Once the taxpayer has determined the unit of property, the next step is to determine whether an expenditure for the unit of property is a deductible repair or a capitalizable
To be SOX-compliant, management must have an effective process in place to accurately record and report related expenses or capitalizable
costs in the proper period and to ensure disclosure of significant events.
When evaluating the acquisition of another business, the issue becomes not only whether the expenditure is deductible rather than capitalizable
but also whether it will reduce taxable income at all.