identified
capitalizable trademark royalties, raise questions about the
Tambien se hallan evidencias de la superioridad del modelo en terminos de rendimientos, ya que la misma estrategia arroja cifras por encima de los retornos reales de este mismo indicador tanto en el rendimiento promedio como en el rendimiento
capitalizable en los periodos estudiados.
The course also defines military equipment, allowing the business financial manager to distinguish between
capitalizable vs.
ii) Gross deduction or
capitalizable expenditure, equal to the full value of the rights conveyed plus any cash payments made.
Identify contracts that contain
capitalizable assets
The grossed-up basis is similar to the deemed price and equals the sum of 1) the amount paid for the target corporation stock (determined without regard to
capitalizable acquisition costs) divided by the percentage of target stock purchased in the qualified stock purchase; 2) the amount of the liabilities of the target; and 3) the amount of
capitalizable acquisition costs incurred by the purchaser in connection with the qualified stock purchase.
To check your understanding of the requirements for capitalizing interest costs, compute
capitalizable interest costs for Phoenix Corporation, assuming the same situation as described above, except that construction expenditures were not evenly distributed throughout the year, but were as follows:
A qualified taxpayer must include the
capitalizable portion of any expenditures under the remodel/refresh safe harbor in general asset accounts going forward and must make retroactive general asset account elections to include the cost of the original building and improvements incurred in years prior to the safe harbor.
Basta un ejemplo para ilustrar esta delicada irregularidad: las Inversiones destinadas a la exploracion, la recuperacion secundaria, la recuperacion mejorada y el mantenimiento no
capitalizable podran ser deducidas en su totalidad en el ejercicio en que sean erogadas, lo que esta absolutamente vedado a los demas contribuyentes del Impuesto sobre la renta, quienes solo pueden hacer efectiva dicha deduccion a lo largo del tiempo mediante los cargos anuales a cuentas de resultados que deriven de la aplicacion de los coeficientes de depreciacion o amortizacion previstos en la ley de la materia.
Included in these regulations are rules governing the distinction between fixed assets versus materials and supplies, what costs taxpayers must capitalize on the acquisition of tangible property, whether expenditures related to the property's operation are deductible repairs or
capitalizable as improvements, when to recognize dispositions, and even how to define the unit of property One way to understand the regulations is to start with the proposition that all tangible property that is not inventory must be capitalized and depreciated unless there is an exception.
Other schemes used were to capitalize 1) manufacturing expenses that exceeded a budgeted amount, 2) the net effect of the impact of sales shortfalls on profits, and 3) internal and external information technology costs that are not properly
capitalizable.
Frente a la perdida lamentable, emerge la maniobra
capitalizable.
In practice, it is not uncommon for governments to use capital projects funds to account for the acquisition of
capitalizable items that are clearly not part of a project (e.
Improvements to land that are not
capitalizable to the land, such as landscaping, and painting are considered construction only if performed in connection with other activities (whether or not by the same taxpayer) that constitute the erection or substantial renovation of real property.
One of the most influential cases in the area of distinguishing deductible tests from
capitalizable expenditures is Plainfield-Union Water Code.
