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Synonyms for amortize

liquidate gradually


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References in periodicals archive ?
TEI believes that, with only a few specified exceptions, transaction costs incurred in connection with taxable or tax-free transactions should be treated as giving rise to the creation of a new amortizable asset because tax administration will be simplified and factual disputes between taxpayers and the IRS minimized.
Accordingly, Section 197(g) authorizes the Treasury to issue new regulations for Section 1060 to reflect the fact that goodwill and going concer value are now amortizable.
732(c) that might inflate the basis of depreciable, depletable, or amortizable property above its FMV.
Amounts paid to or on behalf of a tenant for improvements to the leased premises and for tangible property (collectively, "TI's") are capitalizable and the costs are either depreciable or amortizable depending on the structure and facts and circumstances.
SFAS 144 requires impairment testing of amortizable intangibles at the lowest level of identifiable and independent cash flows.
Taxpayers also need to recognize that IRC section 197 includes covenants as an amortizable intangible with a 15-year useful life if purchased in connection with a business acquisition.
4) If intangible assets are classified as a component of goodwill then these assets are not amortizable under the current tax law, based on the "Mass Asset Rule.
The extraordinary reliability of this platform allows Ascom to reassure its customers that they will experience no infrastructure equipment replacement costs throughout the amortizable life of an Ascom IP-DECT system.
6049-9T(b), unless the broker has been notified that the customer does not want to amortize bond premium, the broker must report the amount of any amortizable bond premium allocable to a stated interest payment made to the customer during the calendar year.
Hubbard responded that Treasury is grappling with the issue of defining the amortizable costs.
For the first time, it is possible, in an asset acquisition for example, that goodwill is deductible for tax purposes but not amortizable for financial accounting purposes," writes Giannini.
The IRS focus on the taxpayer's decision as the watershed for whether investigation costs are amortizable makes it imperative for companies to carefully break out acquisition costs incurred before deciding which business to acquire.
On the other hand, the courts have consistently held that amounts allocated on an arms' length basis to a non-competition covenant are amortizable by the payor as ordinary deductions and are ordinary income to the recipient.
An organizational cost is any expense incurred by a corporation or partnership that is (1) incident to the creation of the company; (2) chargeable to the capital account of the company; and (3) of a character that, if expended incident to the creation of a company having a limited life, would be amortizable over such life.
The notion of impairment is related to goodwill's no longer being amortizable.