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Interest accruing on a debt for any period is allocated in the same manner as the debt, regardless of when the interest is actually paid.
Using the conventional approach, they estimated that implementing BACT would result in 210 fewer deaths per year in the target area, with approximately 25% of the benefits accruing to individuals with less than a high school education.
Although many actions were performed after the trade date, they were regarded as administrative and so did not preclude the commission from accruing.
In the case of a taxpayer whose taxable income is computed under an accrual method of accounting, to the extent that the time for accruing taxes is earlier than it would be but for any action of any taxing jurisdiction.
TAM 9538007 acknowledged the "doubtful collectibility" exception for accruing interest, however, the Service noted that no exception to OID accruals appeared in the legislative history, and that creating a "doubtful collectibility" exception would cause a mismatching of income and expense.
Employers with substantial plan assets and those that have been accruing postretirement benefit costs before the standard's adoption may show a transition asset at that date.