This exception requires a determination of whether TLC (1) incurred the per-diem expenses
"under a reimbursement or other expense
allowance arrangement with such other person" (its trucking company clients) and, if so, (2) "account[ed] .
When an employee exercises an NQSO, the company compares the allowable tax deduction with the related financial statement compensation expense
computed earlier and credits the tax benefit associated with any excess tax deduction to APIC.
Billing Markup - Provides the ability to automatically apply a percent markup on an expense
Median total operating expenses
and assessment for all condominium property types as a group remained relatively stable in 2004, declining just 1.
The solution includes support for all expense
process features, including manager approval, accounts payable review, re-submission, short pay, rejection and audit.
Since it is beneficial to remove unnecessary and onetime expense
items when valuing an agency, keeping track of these items is critical.
The ten largest banks, which reduced their staffs by more than 12,000 full-time equivalents, had particularly large increases in this expense
Salespeople's salaries, rent and bad debt expense
are a few expenses
that fall within this general category.
It also includes expense
allowances for travel, transportation or other business expenses
received under a nonaccountable plan and amounts paid to cover a cleric's self-employment or income taxes.
Three major technology companies that want to recoup their Y2K-related remediation expenses
from their insurers are relying on a centuries-old maritime sue-and-labor clause, but are their corporate vessels seaworthy?
For example, in certain years for several study participants, modeling under one set of alternate interest rates and asset returns resulted in an annual change in pension and postretirement benefit expense
in excess of 500 percent and a change in net income in excess of 50 percent over the results under Statements 87 and 106.