-- UBCC has completely re-written its Accounts Payable
program to include enhancements, such as the ability to send ACH payments, positive pay to a bank, hold payment on individual invoices, print prior year's 1099s and more.
If GST becomes payable
on or after July 1, 2006, without having been paid before that date, the six per cent GST rate will apply.
The Trade Payable
service provider purchases the draft at a discount from the supplier in return for non-recourse payment within two to three business days.
2702(b), a qualified interest is (1) one that consists of a right to receive fixed amounts payable
not less frequently than annually (a qualified annuity interest); (2) one that consists of a right--payable
at least annually--to receive a fixed percentage of the trust corpus's net fair market value, determined annually (a qualified unitrust interest); and (3) a right to receive a non-contingent remainder interest if all the other interests in the trust are qualified annuity or unitrust interests (a qualified remainder interest).
13) For purposes of this rule, a variable interest rate provision requires the rent payable
by the lessee to the lessor to be adjusted by the amount of changes in the amount of interest payable
by the lessor on any indebtedness that was incurred to acquire the property, but only to the extent the changes are attributable (1) to changes in a qualified floating rate (within the meaning of Treas.
Some of these compound instruments may combine only a few fundamental instruments; for example, a callable zero-coupon bond combines (from the issuer's perspective) an unconditional payable
and a call option held.
the supply of new technology developed by B) of which the value may not be ascertainable at the time the tax is deemed to become payable
under paragraph 168(3)(a), the tax would not become payable
until the value is ascertainable.
The Accounts Payable
Network (TAPN), an Atlanta-based provider of Web-based A/P services, research and tools, has released a full-fledged version of its Tools Suite.
The term "disqualified debt instrument" means any indebtedness of a corporation payable
in equity of the issuer or a related party (Sec.
The deduction limit applies to any compensation that would otherwise be deducted in a taxable year, except for certain enumerated payments set forth in section 162(m)(4), including amounts (i) payable
under compensation agreements in effect on February 17, 1993, (ii) excludible from gross income, (iii) paid from qualified plans, or (iv) payable
as commissions or that otherwise meet specified requirements for performance-based compensation.
Archive Systems, a provider of document process outsourcing (DPO) services, has released ASPEN for Accounts Payable
, a newly packaged service for accounts payable
Qualified stated interest is defined as stated interest unconditionally payable
at least annually at a single fixed rate.