263A cost, it must then determine whether it is currently capitalizing
the cost to its Sec.
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.
Finance leaders can't ignore this opportunity and need to develop strategies for capitalizing
on the euro.
The agreement allowed the taxpayer to deduct the particular costs, instead of capitalizing
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.
The developer would then be required to start capitalizing
interest on undeveloped land in the project, according to Connor.
It no longer appears to follow the "reasonable" approach analysis (i.e., it is not passing on adjustments just because a taxpayer is capitalizing
a reasonable amount, if the taxpayer is not on a permissible method).
A reader called to say that because he thinks The Newsletter on Newsletters exhibits an impressive command of the English language, he was confused by our practice of not capitalizing
internet (and we told him the web, too, for that matter).
The staff also noted that it has taken exception to entities capitalizing
certain kinds of start-up costs.
Section 263A(f) of the Code contains special rules for capitalizing
interest under certain circumstances.