During such an amortization
event, finance charge collections normally allocated to the seller will become available to cover trust expenses through a structural feature that fixes the finance charge allocation based upon pre-amortization
Analysis of the exposure draft components To analyze the impact of alternative approaches to various provisions contained in the ED, two key elements contributing to expense were isolated and examined: the attribution period and the amortization
of the transition obligation.
Note: Receipt of cash does not always represent all of the interest income to be reported for Federal and state income tax purposes; amortization
of bond discount is also included.
A company would be considered more efficient if depreciation and amortization
have a relatively low impact on cash from operations.
Subseries 1 class A and B certificateholders will receive monthly interest payments of one-month London Interbank Offered Rate (LIBOR) plus 0 and 12 basis points, respectively, throughout the revolving and accumulation periods and on the expected final payment date, provided an early amortization
event does not occur.
These same costs, however, if incurred to acquire or create a new business, were required to be capitalized without amortization
Podolin told the committee, "The allowance of intangible asset amortization
is a major concern to American businesses, especially service-oriented businesses whose revenues are often dependent on the use of intangible assets (such as know-how, contractual relationships and customer lists) to the same extent manufacturing businesses are dependent on the use of tangible assets, such as machinery.
Financing was based on a10 year term with a 30 year amortization
including five years interest-only with tax and insurance escrows and no reserves.
The most substantial improvement in the 2014-15 period occurred in eight pension systems moving out of the infinite amortization
period, from 15 to 7.
25 year amortization
schedule on a 6 unit, 3 story walk-up building in Brooklyn, NY.
1245 property or the amount previously allowed (or allowable) as depreciation or amortization
deductions on the property being disposed.
This will help determine whether the benefits of the asset for amortization
purposes will continue beyond the contract period.
Adoption of FASB's new statements has the potential to boost earnings per share by increasing the bottom-line book income, now that acquired goodwill and indefinite-lived intangible assets (in a tax-free deal) are back on the books without amortization
To gain the corporate community's acceptance for the highly controversial rule, the FASB in early spring softened the blow by attaching the elimination of required goodwill amortization
The interim financing has a floating interest rate and an interest-only amortization