amortize

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amortize

formerly, in the law of property, to transfer lands in MORTMAIN.

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* If you choose not to amortize the premium on taxable bonds, the premium will create a tax loss when the bonds are redeemed at face value.

Bond ladders may hedge interest rate hikes

(5) The taxpayer is not required to amortize premium on taxable bonds just because he has tax-exempt bonds that he is amortizing.

Bond premium

If a company determines that a previously unamortized asset has a finite useful life, the company should begin to amortize it from that point on.

Amortization of certain intangible assets: companies should question the treatment of assets with contractual or legal lives

1.446-5(b)(2) states that a taxpayer may amortize the issuance costs using the de minimis OID rules.

Capitalizing and amortizing debt issuance costs

respect of package designs and amortize those costs over a specified

Comments on proper treatment of package design costs, June 20, 1989

For each field test company, alternative amortization techniques and periods were used to amortize the transition obligation, including: * 30-year straight-line amortization.

Results of OPEB field test show impact on corporate expenses

197, taxpayers could amortize covenants not to compete over the life of the agreement, under Regs.

15-year amortization for covenant not to compete in redemption acquisition

Barbara's Outfitters capitalizes certain start-up costs and fully amortizes those costs within the first year of operations.

Financial accounting: AcSEC update

If the dealer exercises the option, the issuer would amortize the premium over the term of the remarketed security.

FSA forgoes conventional wisdom in characterizing a remarketing payment under a callable/puttable bond

Under the new statement, governments will amortize the gain or loss over the life of either the new debt or the old debt--whichever is shorter.

GASB issues statement on debt refundings

It also allows businesses to make a one-time election to amortize goodwill acquired after July 25, 1991, retroactively and amend prior-year tax returns to take the resulting deduction.

FASB 109 implications of the 1993 tax act

23 (2001), the Tax Court held that a company had to amortize a covenant not to compete that was entered into in conjunction with a redemption of its stock over 15 years.