Una propiedad P1 puede ser determinada respecto de [P.sub.2], pero ser determinable
respecto de [P.sub.3].
Hence, Target's obligation to make such payments became fixed and determinable
on the acquisition date.
In light of this audit exposure, a number of companies are revising their existing bonus plans to eliminate or curtail this retained discretion, so that the fact of liability is fixed as of year end and the amount is reasonably determinable
with respect to at least a portion of the anticipated bonuses.
Real estate investments by foreign investors can be held as portfolio investments and considered investment income described as fixed and determinable
annual or periodic income.
Disabled digital artist Ann Whitehurst has also been working with film- maker Alan McLean on Determinable
Barriers, which looks at the unwritten history of disabled people.
The third prerequisite for revenue recognition is that the sales price is fixed or determinable
. SAB 101 addresses three issues pertaining to whether the sales price meets that criterion: cancellation clauses, contingent income, and estimation of future returns.
Foley, Establishing Medically Determinable
* Whenever possible, keep the odds on your side by managing risks in terms of determinable
probabilities, thereby reducing the extent to which you rely on luck alone.
All equity securities with readily determinable
fair values, except for equity securities that are accounted for under the equity method or to investments in consolidated subsidiaries.
Redeemable preferred stock is defined as any stock which: (1) the issuer undertakes to redeem at a fixed or determinable
price on a fixed or determinable
date, (2) is redeemable at the option of the holder, or (3) has conditions for redemption which are not solely within the control of the issuer.
The location closings will result in loss of sales during the period of closure, however the overall magnitude of sales and earnings loss will not be determinable
until the storm passes, the locations reopen and all of the variables associated with this event, including the availability of insurance can be fully assessed.
For instance, she believes his theory commits him to absurd consequences concerning determinable