However, the potential combination of substantial assets
held and income earned by an 18-year-old, otherwise financial-aid-eligible student, who is about to enter college, can be disastrous.
Under Statement 144, Accounting for the Impairment or Disposal of Long-Lived Assets
, just about everything, except the customer list, will have to be impaired.
With its vast people resources, progressive regulators, favorable demographics and an economy growing more than eight per cent per annum, India is not only an attractive destination for foreign capital in general but also is a promising market for asset
management in particular.
Thus, income earned by the trust, including gain on the sale of appreciated assets
, is nontaxable to the trust.
The primary challenges in providing reverse logistics for retired high-tech assets
law has pointed out that equitable distribution does not mean equal, but he still awarded $20 million to Wendt's wife in hard assets
The net effect will be a fall in lending rates for all commercial real estate loans and a redistribution of assets
, with the Basel IA banks are taking the lower quality assets
The decision options that companies face in managing these assets
fall, in general, into three broad categories: re-deployment/re-use; selling; or disposal/discarding.
This creates a deferred tax asset
because the company is taking a financial statement deduction that is not currently deductible for income tax purposes.
In the first transaction, on Date 1 the taxpayer transferred the tangible and intangible assets
pertaining to the business of Corporation 1 to Buyer 1.
are considered current if they can be converted into cash in the normal operations of the firm within the operating period.
The attention DAU is focusing on modularizing and integrating learning assets
(see Learning Asset
Integration), and cultivating a KS environment sets the stage for a more relevant and valuable learning experience for the community, tied to real-world issues.
To satisfy the FASAB requirement to value military equipment, contracts awarded in FY 2007 will require information derived from accounting transactions, invoices, and other authoritative documents that support the actual cost of assets
. The costs must be traceable by auditors to the authoritative source documentation.
Key issues in conducting a knowledge audit include: the identification of knowledge assets
; the identification of knowledge assets
creators, owners, hoarders, distributors and users; the valuing of knowledge assets
; assessing threats to these knowledge assets
and the personnel interaction with the assets
; and assessing the implications of knowledge assets
to the competencies and competitive advantages of the organization.
Total "structured finance"--combined GSE assets
, along with outstanding mortgage and asset
backed securities--has over seven years mushroomed an astonishing 126 percent to $7.46 trillion.