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Some financial statement preparers noted that those who elect (or are planning to elect) the fair value option on newly originated or purchased financial assets, which were previously measured at amortized cost, would have to maintain dual measurement methods-both fair value measurement and amortized cost basis.
* Amortization of the premium reduces your basis in the bond by the amortized amount; the amortized amount is not deductible.
The agency MBS portfolio had an average amortized cost basis of 103.8 percent of par as of September 30, 2015, and generated a 1.84 percent yield in the third quarter.
* Pine Tree Townhouses Cooperative, Lawrence, KS--160-unit complex received $2,527,238 Fannie Mae DUS Limited Equity Co-op 10-year loan amortized in 30-years.
If a bondholder elects to amortize bond premium and holds a taxable bond acquired before the taxable year for which the election is made, the holder may not amortize amounts that would have been amortized in prior taxable years had an election been in effect for those prior years.
The noncompete agreement has a new value that must be amortized over 15 years, regardless of its actual remaining life.
Because of the new perspective on the contract, the value of the asset on the balance sheet may be higher than its fair value, particularly since it previously had not been amortized. Similarly, if the same intangible asset (which has an indefinite life and is not being amortized) is suddenly impaired, the asset's indefinite life should be carefully reevaluated.
On the balance sheet, the $10 million insurance premium is recorded as a prepaid insurance asset that is amortized on a regular basis according to the terms of the contract.
The goodwill portion of the purchase price, on the other hand-the portion not based on the target firm's tangible or identifiable, intangible assets, as the Financial Accounting Standards Board defines it-need no longer be amortized.
(1) In particular, we compare the relative merits of the fair value and amortized cost approaches to interest.
Now, under SFAS 142, goodwill is no longer amortized but is tested for impairment; SFAS 121 no longer applies to goodwill and APB 17 is superseded.
[sections] 1.197-24)(3)(i)(A), in the case of a license, permit, or contract for the use of a section 197 intangible, the amount chargeable to the capital account (and thus amortized over 15 years) includes
The loan is for five years, amortized over 30 years with a fixed interest rate of 5.89%.
Such costs must now be amortized in the same manner as original issue discount (OID).
197) remains the same, goodwill is still amortized for 15 years for tax purposes, which decreases the effective tax rate for asset acquisitions.
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