One hopes that, as the FASB tackles lease accounting, it recognizes that there are many types of leases that reflect truly legitimate business objectives, and that the ultimate goals of more meaningful and useful financial statements, simplicity and cost/benefit may not be achieved by capitalizing
all leases without judgment.
His Word seems to be an exception to all the rules.
is a cutting edge entertainment and digital media group capitalizing
on the global convergence of the traditional entertainment industry and the "participatory pop culture" revolution of online communities and digital technology.
263(a)-4(f)(vi), an accrual-method taxpayer must still wait until a liability is incurred before capitalizing
or deducting prepayments.
in London wrote, "I think you are correct in not capitalizing
internet or the web.
remediation expenditures, on the other hand, would distort current period net income and future period net income because there is no relationship between the income-producing activity and discharging the liability for the clean-up expenditure.
intenet reminds me of 18th-century writers who would sprinkle capitalized words throughout their work--such as Honor or Shame or the Four Humors so popular in medieval physiology.
TEI believes that taxpayers should be given the opportunity to weigh the risk of possibly capitalizing
more interest than is required by the regulations using a FAS No.
How will capitalizing
rent cost allocated to the rent holiday period affect our 2005 earnings guidance?
explains the SEC's actions are important because they show what the SEC considers to be the limits on capitalizing
costs connected with an acquisition under Accounting Principles Board Opinion no.
Its pre-charge off process is designed to retain valuable fee paying customers by capitalizing
on its ability to provide third-party intervention.
Presumably, the financial accounting standard of capitalizing
these costs drew the Service's attention, as it provided a convenient argument and numeric support for applying these capitalization principles for tax purposes.