Overcapitalize synonyms, overcapitalize antonyms - FreeThesaurus.com
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Synonyms for overcapitalize
estimate the capital value of (a company) at an unreasonably or unlawfully high level
overestimate the market value of
capitalize beyond what the business or the profit-making prospects warrant
References in periodicals archive
We argue in this paper that the A-J model is not complete and can thus be expanded to account for another aspect of electric utility regulation: A regulator's denial of cost recovery for some portion of the utility's capital expenditures provides an additional incentive for firms to overcapitalize
263A to automatically change to a method that both tends to overcapitalize
costs and is easily verifiable by the IRS.
Our concerns stem from: (1) the mandatory substitution of an external interest rate in lieu of the taxpayer's specific cost of funds and (2) the likely exacerbation of the propensity of the proposed regulations to overcapitalize
Further, as the HAP, is based on a simplified method (which already tends to overcapitalize
costs), it would appear the Service may be losing sight of the overall benefits it receives from the vast majority of taxpayers using the simplified method with the HAR that is not substantially different from the annual ratio computed under the simplified method without the HAR, as well as from those simply using the simplified method without the HAR.
In certain situations, the simplified production method or simplified resale method may overcapitalize
costs into inventory compared to other UNICAP methods available to a taxpayer (e.