amortization

During such an amortization event, finance charge collections normally allocated to the seller will become available to cover trust expenses through a structural feature that fixes the finance charge allocation based upon pre-amortization invested amounts.

Analysis of the exposure draft components To analyze the impact of alternative approaches to various provisions contained in the ED, two key elements contributing to expense were isolated and examined: the attribution period and the amortization of the transition obligation.

Note: Receipt of cash does not always represent all of the interest income to be reported for Federal and state income tax purposes; amortization of bond discount is also included.

A company would be considered more efficient if depreciation and amortization have a relatively low impact on cash from operations.

Subseries 1 class A and B certificateholders will receive monthly interest payments of one-month London Interbank Offered Rate (LIBOR) plus 0 and 12 basis points, respectively, throughout the revolving and accumulation periods and on the expected final payment date, provided an early amortization event does not occur.

These same costs, however, if incurred to acquire or create a new business, were required to be capitalized without amortization.

Podolin told the committee, "The allowance of intangible asset amortization is a major concern to American businesses, especially service-oriented businesses whose revenues are often dependent on the use of intangible assets (such as know-how, contractual relationships and customer lists) to the same extent manufacturing businesses are dependent on the use of tangible assets, such as machinery.

Financing was based on a10 year term with a 30 year amortization including five years interest-only with tax and insurance escrows and no reserves.

The most substantial improvement in the 2014-15 period occurred in eight pension systems moving out of the infinite amortization period, from 15 to 7.

25 year amortization schedule on a 6 unit, 3 story walk-up building in Brooklyn, NY.

1245 property or the amount previously allowed (or allowable) as depreciation or amortization deductions on the property being disposed.

This will help determine whether the benefits of the asset for amortization purposes will continue beyond the contract period.

Adoption of FASB's new statements has the potential to boost earnings per share by increasing the bottom-line book income, now that acquired goodwill and indefinite-lived intangible assets (in a tax-free deal) are back on the books without amortization.

To gain the corporate community's acceptance for the highly controversial rule, the FASB in early spring softened the blow by attaching the elimination of required goodwill amortization.

The interim financing has a floating interest rate and an interest-only amortization.