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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.
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.
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 board considered approaches that would have permitted some or all goodwill to be capitalized, not amortized.
Costs of developing (or modifying) designs with either no ascertainable useful life, or a useful life extending beyond the tax year in which the costs are incurred, must be capitalized and amortized ratably over a 60-month period, beginning with the month the design is treated as placed in service.
The loan has a 10-year term amortized over 23 years.
For a variable-rate debt instrument based on the same interest index for the debt's entire term, the debt issuance costs are amortized by treating them as adjusting the yield, which is deter mined based on the index's initial value; see Regs.
The goodwill is amortized over 10 years for tax purposes and there is no book amortization under FAS 142.
Start-up and organizational expenditures not deductible in the year in which the trade or business begins are amortized over a 15-year period consistent with the amortization period for Sec.
Another questionable practice that will be curtailed involves what can be capitalized and amortized as overhead.
As one of the first loans of this kind from a major lender, our fully amortized 40/30 product gives mortgage professionals who work with Argent an attractive solution for many borrowers who want to reduce their payments without sacrificing their equity-building potential.