Under the new regime, losses are capitalized
even if there is no unrecognized gain in the offsetting position, and recognized only when the position into which the loss is capitalized
is disposed of.
1 (1979) (costs to restore irrigation system to original condition must be capitalized
and amortized over their appropriate lives of 5, 10 or 30 years, depending on the portion of the irrigation system involved, since expenditures create independent assets that must be depreciated over their useful lives).
Thus, costs incurred in issuing debt to finance an asset or stock purchase are debt issuance costs and are not capitalized
into the basis of the acquired assets.
However, if the taxpayer negotiates a new lease for property covered by an old lease, the cancellation payment should be capitalized
and amortized over the life of the new lease.
92-80 (advertising capitalized
if "directed towards obtaining future benefits") and Rev.
1.221-1(f)(1)(ii) defines capitalized
interest as any unpaid accrued interest added by the lender to the amount of the loan (e.g., interest that accrued while the student was in school on a loan that did not have to be paid until after graduation).
If other courts follow it, companies are likely to find that all expansion costs must be capitalized
unless plans to expand are abandoned.
The TAM holds that the removal costs must be capitalized
but the encapsulation costs may be deducted currently.
In INDOPCO, the Court stated that business expenses with benefits extending beyond the current year might have to be capitalized
, even if the expenditure does not create a separate and distinct asset.
53, producers capitalized
these costs, also called exploitation costs, and wrote them off over the revenue stream--a process that took more than a decade in some cases.
As of first quarter 2011, 95.6% of U.S, banks were Well Capitalized
, as the term is defined according to regulatory capital definitions.
For the first time in its 50-year history, Swanson Russell has surpassed $100 million in capitalized
263A costs are costs that were not required to be capitalized
The governor of the Irish central bank, Patrick Honohan, opined that commercial banks in the country would be well capitalized
after the crisis.