Residual method


Also found in: Encyclopedia.

Residual method

A method of allocating the purchase price for the acquisition of another firm among the acquired assets.
References in periodicals archive ?
Section 1060 of the code requires that in an "applicable asset acquisition," the purchaser's basis in the acquired assets and the seller's consideration with respect to the acquisition must be allocated among the assets pursuant to the "residual method." (7) An applicable asset acquisition (AAA) is defined as any transfer that involves a transfer of assets, which constitute a trade or business, and with respect to that, the purchaser's basis in such assets is determined wholly by reference to the consideration paid for such assets.
They may also look into the residual method at the same time, especially if a property developer is interested.
In all cases, the number of unauthorized immigrants is estimated using a residual method. According to this approach, the estimate is obtained as the difference between the total number of foreign-born population in the United States and the number of immigrants who entered the country and currently reside lawfully.
Using the Galerkin weighted residual method, he finds the solution of the eigen value problem, derives stability criteria for stationary and oscillating convection, and plots graphs to study the effects of various parameters on stationary and oscillating convection.
This paper introduces the minimum residual method and the sum of weight coefficients method and puts forward a comprehensive classification method.
Motivated by the works of Odejide and Binuyo [6] where the weighted residual method was applied to the one-dimensional telegraph equation, in this work, a new and efficient collocation method based on the Laplace transform is proposed to approximate the solution of (1).
The surface residual method in glass jars (Radwan and Taha, 2012) with some modifications was used for testing contact toxicity of insecticides to honeybees (A.
DIFFERENTIAL EQUATION SOLVERS The Weighted Residual Method Mathematically,
of Reading) introduces the comparison, income capitalization, and replacement cost methods for valuing commercial property, along with the profits method and residual method practiced in the UK, and applies the methods to lease pricing and valuations for financial statements, secured lending, taxation purposes, compulsory purchase, and compensation.
Given the complexity of our junction structure and the concomitant requirement for hybrid field expressions, we have opted to minimize [[DELTA].sub.sum] = [[DELTA].sub.A] + [[eta].sup.2.sub.0][[DELTA].sub.B] + [[DELTA].sub.C] (where [[eta].sub.0] is the free-space impedance) by employing the Least Squares Boundary Residual Method (LSBRM) because this numerical technique has been found by others to be rigorous:
Nachtigal, "QMR: a quasi-minimal residual method for non-Hermitian linear systems," Numerische Mathematik, vol.
1060 required that it use the residual method of Sec.