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But if the taxpayer knowingly purchased contaminated property and then embarked upon remediation, perhaps all the remediation expenditures, including encapsulation, should have been capitalized. Conversely, if the property was purchased before contamination was discovered, a strong argument can be made that none of the remediation expenditures, as such, should be capitalized because removing the contamination simply restores the property to uncontaminated value and does not add value.
In each case, 100% of the banks were either Well Capitalized or Adequately Capitalized.
Significantly, the "additional rule" only operates in one direction--to require the use of a smaller unit of property than would otherwise result from application of the preceding standards, thereby increasing the likelihood that costs must be capitalized as improvements rather than deducted as repairs.
Only costs incurred after acquisition or construction is likely to occur can be capitalized. In expounding on the principle of which expenditures can be capitalized as part of the cost of PPE, AcSEC concluded that it depends upon both when the expenditure occurs and what the expenditure is for.
"It seems to me, that on the balance, agencies seem to be doing very well," said Steve Holcomb, president of Mangan Holcomb Rainwater Culpepper of Little Rock, which doesn't release capitalized billings information.
Direct costs of obtaining an option related to the acquisition may be capitalized.
A state member bank that controls or holds an interest in a financial subsidiary must comply with the following rules in determining its compliance with applicable regulatory capital standards (including the well capitalized standard of section 208.71(a)(1)):
According to the FTC, almost everything from the net capitalized cost to the acquisition fee, is negotiable.
I can also accept capital letters on Holy Bible because these words constitute the title of a book and such words are generally capitalized.
Mary Neth and Sally McMurry tell the story of the Great Transformation of the rural north from self-sufficient, family centered farming to a heavily capitalized agriculture tied to distant markets and split from community and home.
You've never seen the name of a meeting capitalized before.
If the asset is acquired for sale, the capitalized interest is expensed through the cost of goods sold account when the asset is sold.