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The result in Example 1 makes sense, because S inherited Z with a $130 basis, and otherwise there would be a risk of the consolidated group recognizing another loss in the future on S's sale of Z.
The IBA includes a limited exception to the general requirement relating to comprehensive, consolidated supervision (12 U.
One example highlighting the importance of such an approach would be using consolidated accounts after the elimination of intercompany transactions as a common tax base.
In the long run, though, the most important reason that a controller technology makes sense is that it provides much better management for the library system, and as libraries support larger, heterogeneous, consolidated environments, the management increases in its value.
46%, but once you take out a consolidated loan, you must start making payments immediately.
The Supreme Court said the Fourth Circuit was wrong in its holding that no part of the consolidated group's net operating loss qualified for the special 10-year carryback for product liability expenses.
A If I were a CEO, first I'd look at the kinds of investees we've got that are not being consolidated.
All of this changes under Part B consolidated billing.
In turn, Consolidated Professor would secure certain land-use privileges on reserve land.
Healthy levels of consolidated cash (approximately US$1 billion), as well as the $500 million revolver, permit the company to weather any potential downturns in the business, and will enable the company to continue to carry out strategic initiatives.
1502-35T, which was designed to prevent a consolidated group from obtaining more than one tax benefit from a single economic loss.
For off-site monitoring purposes, the Superintendency requires extensive reporting from the institutions it supervises, including daily, monthly, quarterly, and semiannual data covering, among other matters, consolidated financial condition, liquidity, capital adequacy, internal audit findings, and transactions with affiliates and related parties.
That's not the opinion of FASB's Ronald Bossio, who is spearheading the drive for a new ED to define when entities should be included in consolidated financial statements.
Under Consolidated Billing the facility must submit all Medicare claims for the Part B services and supplies that all its Medicare residents receive, except for certain services specifically excluded by the BBA '97.
Thank you for the opportunity to discuss the proposed consolidated group hedging regulations(1) and, in particular, issues arising in connection with proposals from commentators (including TEI) to apply those regulations on a retroactive basis.
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