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If the benefit terms do not establish an obligation to pay specific amounts on fixed or determinable dates, the cost of non-healthcare-related benefits should be calculated as either (1) the discounted present value of expected future benefit payments, including an assumption regarding changes in future cost levels during the periods covered by the employer's commitment to provide the benefits, or (2) the undiscounted total of estimated future benefit payments at current cost levels.
3) to acquire that discounted present value for finite T was just back substitution and algebraic manipulation of the sequence of flow-of-funds identities.
Theorem 2: The discounted present value of the firm, [C.
The discounted present values of such trusts' income, as determined under IRS tables, are allowed as charitable deductions.
69 per barrel with similar adjustments), would have resulted in a pre-tax discounted present value of $7.
Calculation of a discounted present value of its investment in Guinea Alumina necessarily requires extensive use of estimates and assumptions about the Project's development and construction schedule and costs, future production and sales volumes, future commodity prices, discount rates, foreign exchange rates, future capital and operating costs, the amount and cost of debt financing and other factors.
The headlease requires X to make two rental payments to FM during its 34-year term: (1) an $89 million "prepayment" at the beginning of year 1; and (2) a "postpayment" at the end of year 34 that has a discounted present value of $8 million.
The IRS can now accept a payment of the discounted present value of the taxpayer's potential earnings.
We believe that the presentation of pre-tax discounted present value is relevant and useful to our investors because it presents the discounted future net cash flows attributable to our proved reserves prior to taking into account future corporate income taxes and our current tax structure.
Critique: For estate tax purposes, the copyrights were valued by reference to the discounted present value of the income streams expected to arise under the royalty agreements.
Using the SEC rules from last year, which used year end pricing for reserve calculations, Atlas' proved reserves would have had a pre-tax discounted present value of $1.