account for

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Phase II, to be implemented at an undetermined date in the next few years, would establish an as-yet incomplete plan to account for insurance contracts.
The example that opens this article lists five different ways a taxpayer might choose to account for a $120 million prepayment.
In general, they provide that, for purposes of revaluing the partners' capital accounts, the FMV of partnership property has to be adjusted to account for the difference between the FMV of any outstanding noncompensatory options and the consideration paid by the option holders to acquire such options.
Under the current rules, a company can account for a business combination using either the pooling-of-interests or the purchase method.
It also is useful for utilities to understand how their peers account for these obligations, because differences in current accounting practices mean the impact of any new standard will vary widely.
Notwithstanding the lack of formal guidance, accounting practices have evolved allowing companies to account for the cash flows on the swap as if they were interest payments on debt.
Letter-of-credit operations, conducted in all Reserve Banks, are basically manual processes to account for balances, verify requests for payment, and verify the actual payments.
For leases that continue to be treated as operating leases under the revised treatment, the Company would be required to account for the total rent for the term of the lease, including both base rent and fixed annual increases, on a straight line basis over the term.
However, now that the FASB is "cleaning up" APB 25, companies may have to change the way they account for their stock option plans.