If the partnership completely disposes of the trade or business for which the costs are incurred (in the case of startup expenses) or liquidates (in the case of organizational expenses) before the 180-month period ends, any unamortized costs
are deductible at the time of the disposition or liquidation.
But they chose to amortize the retrofit of the space over 10 years, pledging to pay all unamortized costs
if they do not renew after the initial seven-year term (which is big $$
The company, Centre Tech III, had requested $13,582 to pay for unamortized costs
of refinishing the property and the unamortized balance of a real estate commission.
2 million impairment expense reflects unamortized costs
associated with the acquisition, development and implementation of the system.
To the extent that an excess liability exceeds the film's unamortized costs
, it should be credited to income.
625% of the principal amount and associated unamortized costs
The ability to deduct, in full, the unamortized costs
of a package design in the year of disposal or abandonment certainly outweighs the "benefit" of the shorter amortization period available under the pool-of-cost method.
22 per share) in the third quarter of 2011 relating to the early termination of interest rate swap agreements and unamortized costs
associated with the repayment of the $150 million term note.
2 million of deferred financing costs, which represents the pro-rata share of such unamortized costs
As a result of the non-cash write-off of certain unamortized costs
and a discount related to the Exchangeable Notes, the company will record a charge to earnings and funds from operations (FFO) of approximately $1.
As a result of the cash tender premium paid by the company in excess of par as well as the non-cash write-off of certain unamortized costs
and premiums/discounts related to the Non-Exchangeable Notes, the company will record a charge to earnings and funds from operations (FFO) of approximately $23.
Including the call premium and recognition of certain unamortized costs
related to the 2013 notes, the company estimates that the impact on fourth quarter earnings will be a pre-tax charge of approximately $6 million or $0.