Accordingly, in the opinion of this author, material direct payments of plan expenses by employers should require recognition under GAAP as both contribution income and administrative expense
-- Both operating profit and net income fell during the fourth quarter and the 2016 fiscal year at Ingles Markets Inc., as the regional grocer booked a loss from asset disposals and operating and administrative expense
grew faster than gross profit.
The creditor successfully argued that it could setoff its allowed administrative expense
claim, for goods it had provided on credit terms to the debtor after the bankruptcy filing, to reduce any potential preference liability on a dollar-for-dollar basis.
The consultants said three factors could each have an effect of about 4 percent: Increased use of care due to changes in plan design; increases in taxes and fees due to PPACA; and "change in administrative expense
," including a change in the amount of compensation paid to agents and brokers.
The biggest positive we see in the quarter is Centene's administrative expense
, which fell to 12.7% of operating revenue from 13.9%.
In a survey of Part D grantees, GAO found that grantees provide a range of services to clients, and the majority of these grantees reported that they have not made changes to services in response to the administrative expense
cap implemented in fiscal year 2007.
The 14% welfare cost mandated by the government is typically treated as part of manufacturing overhead (and allocated to production), although one field study company indicated that it included this cost in administrative expense
. The costs of the other fringe benefits are usually included in administrative expense
, but one company indicated that it included the cost of all fringe benefits in manufacturing overhead.
Moreover, even under changing or volatile economic conditions, the administrative expense
and compensation patterns of U.S.
A court held that interest an estate pays on a charitable bequest is deductible as an administrative expense
for estate tax purposes.
that assert certain types of administrative expense
503(b)(1) of the Bankruptcy Code ("Administrative Expense
The three program pillars are part of the justification for the proposed overall program level of $3.4 billion for USAID's directly-managed programs, including food aid and excluding USAID's administrative expense
accounts and programs jointly managed with the Department of State.