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.
If the amount of the unrealized gain or loss inherent in the partnership's assets is insufficient to credit the option holder's capital account to reflect his or her share of partnership capital, (a) the partnership reallocates capital already reflected in the existing partners' capital accounts to the option holder's capital account (a capital shift); and (b) the partnership agreement provides for corrective allocations of gross income and gain (or gross loss and deduction) in the year in which the option is exercised (and potentially subsequent years) to account for any capital account reallocations made under these provisions (corrective allocations).
America Online (AOL) and Time Warner will account for their recently announced merger as a purchase.
The final checkable account for which fee information is reported is a NOW account for which the institution charges no fee if a minimum balance is maintained; otherwise, the institution levies one monthly fee with no check charges.
Given the stepped-up regulatory, public and media scrutiny, it's crucial for you to evaluate which risks your company hedges and how you account for your hedging activities.
Because FASB is proposing a standard that would change how utilities account for nuclear decommissioning costs, it is imperative that CPAs at utilities with nuclear plants examine the standard's implications for their companies.