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If you choose to do so, the amortized amount is deductible, and your basis in the bonds is reduced by the amortized amount.
* La Pacifica Apartments, Moreno Valley, CA--360-unit complex received $27,000,000 Fannie Mae DUS Standard 10-year Loan amortized on a 30-year schedule.
If the bond is transferred basis property and the transferor had acquired the bond at a premium, the holder's basis in the bond is the holder's basis for determining loss on the sale or exchange of the bond reduced by any amounts that the transferor could not have amortized (under the basis rules or because of an election to amortize in a subsequent taxable year), except to the extent that the holder's basis already reflects a reduction attributable to the nonamortizable amounts.
It is conceivable that an intangible asset with virtually no value, which has been written off for book purposes, must continue to be amortized under Sec.
* Intangible assets other than goodwill may or may not be amortized depending on their useful lives to the entity: Assets with finite lives are amortized; assets with indefinite lives are not.
In the end, the SEC determines that you should have allocated $200 million of the $500 million premium to these acquired patents, and then amortized the value of those patents over their useful lives.
The Committee is not aware of any empirical research that relates specifically to the relative desirability of the fair value and amortized cost approaches to measuring interest.
Before 1998, under SSAP (Statement of Standard Accounting Practice) 22, goodwill in the United Kingdom was either written off against reserves (retained earnings) or it was capitalized and amortized over an "appropriate" period.
[sections] 1.197-2(f)(3)(B)(ii), the royalty for each successive one-year term must be amortized over a 15-year period.
It is a 10 year fixed rate loan that is amortized over 30 years with a fixed interest rate of 5.125%.
In general: Previously, based on long-standing case law and IRS rulings, most taxpayers amortized debt issuance costs on a straight-line basis; see Rev.
The combination of FAS 109 and FAS 142 when applied to a taxable deal that involves non-amortized goodwill on the financial statements, but amortized goodwill on the tax return, will result in the recording of a deferred tax liability, writes Jim Bean, a tax manager with California Federal Bank in San Francisco, in a letter drafted by the Financial Institutions Accounting Committee to the Federal Reserve recommending the reconsideration of the treatment of the goodwill capital deduction.
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- Amistad Mutiny
- ammount accrued
- Amnesty International
- amount accrued
- amount assessed as payable
- amount computed
- amount deducted
- amount due
- amount expended
- amount for which anything is insured
- Amount in Controversy
- amount of surface
- amount over par
- amount owing
- amount paid periodically
- amount payable
- amount produced
- amount reserved
- amount to
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- amortisseur winding
- Amortization Equalization Disbursement
- Amortization factor
- Amortization of Fixed Capital
- Amortization schedule
- Amortization Schedules
- amortization term
- Amortization Terms
- Amortized Loan
- Amortized Loans
- Amortized Value
- Amortized Values
- Amortizing Cap
- Amortizing Caps
- Amortizing Collar
- Amortizing Collars
- Amortizing interest rate swap
- Amortizing Interest Rate Swaps
- Amortizing Interest-Rate Swap
- Amortizing Interest-Rate Swaps
- Amortizing Mortgage
- Amortizing Mortgages
- Amortizing Option
- Amortizing Options
- Amortizing Swaption
- Amortizing Swaptions