Based upon these results, we reject null hypothesis 1 and 2 and conclude that offsetting
the position of the humerus in the posterior/superior direction using the offset humeral tray impacts both muscle length and moment arms with rTSA.
Special hedge accounting should be provided, but limited to transactions involving offsetting
changes in fair value or cash flows for the risk being hedged.
The survey also found: one third thought offsetting
their holiday CO2 emissions would cost them dearly, with 10 per cent thinking it would cost up to pounds 500 to offset a flight to New York when the real figure was less than pounds 10
As described above, loss is deferred to the extent of unrecognized gain in any offsetting
position held at the end of the tax year.
In certain situations involving offsetting
, the IRS does net, despite Congress's seeming recognition of the need for a rate differential.
helps underwrite the development of a renewable energy infrastructure.
source loss offsetting
foreign-source income would not be subject to recapture by recharacterizing subsequent U.
The Commissioner's Advisory Group has also addressed the interest-netting issue and proposed an interest equalization computation to achieve the same mathematical result as the more cumbersome process of offsetting
actual tax liabilities and refunds.
The ED Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts addresses inconsistencies between accounting for reinsurance and the general criteria for offsetting
Dell recognizes that offsetting
carbon dioxide emissions with tree planting is an effective and inexpensive way to fight climate change," Carbonfund.
The rule generally seeks to prevent the newly acquired loss carryovers from offsetting
income generated prior to the acquisition date.
65-17 accounts; and (iii) the offsetting
of dividends to satisfy Rev.
Generally accepted accounting principles prohibit offsetting
assets and liabilities unless a right of setoff exists; that general principle usually is thought of in terms of receivables and payables.
Some companies not subject to caps are low emitters and face inherently high costs of reducing emissions, but nevertheless wish to build a reputation for environmental stewardship and are choosing offsetting
as one of the components in their climate strategy.
For taxpayers with offsetting
capital gains, it may be desirable to sell the property at a loss and obtain a dollar-for-dollar capital loss deduction.