«UNAMORTIZED»に関連する英語の本
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1
Tax Accounting in Mergers and Acquisitions (2009)
detailed rules for the treatment of lender's costs when a debt is renegotiated.54 In
the absence of any guidance, it appears that prior law addressing the treatment
of unamortized debt issuance costs by the borrower may apply. Under prior law ...
Glenn R. Carrington, 2008
2
Principles of Accounting
The amounts in the table for period 1 were computed as follows: Column A: The
carrying value of the bonds is their face value less the unamortized bond
discount ($200,000 $8,111 $191,889). Column B: The interest expense to be
recorded is ...
Belverd Needles, Marian Powers, Susan Crosson, 2010
3
Practical Guide to Real Estate Taxation
On the cancellation of a lease before its full term, either the lessor or lessee may
have unamortized acquisition costs. Generally, a lessor's unamortized costs
become fully deductible in the year of cancellation or termination.40 A similar rule
...
4
Accounting Handbook, 4th
UNAMORTIZED BOND DISCOUNT balance of the BOND DISCOUNT that
remains to be amortized in future years. It is shown as a contra account to bonds
payable (bond investment) to arrive at the net liability (asset). (It should be noted
that ...
Joel G. Siegel Jae K. Shim
Although the preceding example was somewhat complex, the solution was highly
structured. However, when there is an unamortized discount or premium, or
unamortized debt issue costs associated with the note, the solution to the
problem ...
6
Introduction to Corporate Finance
Unamortized discount on old bond. The firm was amortizing the $1,500,000
discount This means that the Davis Corporation must pay out $3,650,000 now to
implement the proposed bond refunding. of calculations. a. b. Amortization of ...
William Megginson, Scott Smart, 2008
7
Morneau Sobeco Handbook of Canadian Pension and Benefit Plans
... which the plan's unamortized liabilities (unamortized past-service costs,
unamortized actuarial losses and unamortized transitional obligation) exceed
any unamortized gains (unamortized actuarial gains and unamortized transitional
assets).
Lois C. Gottlieb, CCH Canadian Limited, Bethune A. Whiston, 2005
8
Financial and Managerial Accounting
The bonds sold for $192,298, resulting in an unamortized bond discount of
$7,702. Because a bond discount affects interest expense in each year of a bond
issue, the bond discount should be amortized over the life of the bond issue.
Belverd Needles, Marian Powers, Susan Crosson, 2010
9
Code of Federal Regulations, Title 18, Conservation of Power ...
The premium will be recorded in account 225, Unamortized Premium on Long-
Term Debt, the discount will be recorded in account 226, Unamortized Discount
on Long-Term Debt — Debit, and the expense of issuance shall be recorded in ...
10
Accountants' Handbook, 2009 Cumulative Supplement
The capitalized costs of rights to program material should be reported in the
balance sheet at the lower of unamortized cost or estimated net realizable value
on a program-by-program, series, package, or “daypart” basis, as appropriate.
D. R. Carmichael, Lynford Graham, 2009
用語«UNAMORTIZED»を含むニュース項目
国内外の報道機関が語った内容や、次のニュース項目の文脈から
unamortizedという用語がどのように使われているかを調べてみましょう。
FASB Simplifies Guidance on Presentation of Debt Issuance Costs
But it is unclear how the entity would present any remaining unamortized debt issuance costs if it repaid the amounts outstanding under the revolving-debt ... «Wall Street Journal, 6月 15»
Just What Is Invested Capital Anyway?
Finally, goodwill and unamortized intangible assets may or may not be IC. What constitutes working cash and what is excess is also ambiguous. In "The Little ... «Seeking Alpha, 5月 15»
Ryerson Announces 2014 Results
... million non-cash charge to write-off unamortized debt issuance costs related to the Note redemption. Excluding the IPO-related and debt redemption expenses ... «PR Newswire, 3月 15»
Football 101: Why the post-June 1 designated cuts do not help free …
... any unamortized signing bonus amounts will be included in Team Salary for such League Year, except that for each League Year preceding the Final League ... «The Phinsider, 2月 15»
Is The 13% Yield On CYS Investments Worth The Risk? (CYS)
The average unamortized premium on the 15-year MBS increased from 2.66% to 2.89%. This may reflect the need to reinvest more money in new securities, but ... «Seeking Alpha, 1月 15»
Why I Am Worried About Annaly Capital (NLY)
The unamortized premiums are high represent significant risk to prepayments. The movements in LIBOR swaps has been more pronounced than the ... «Seeking Alpha, 12月 14»
Key Tactic For Maximizing A Tenant-Favorable Market
... of the lease term plus all unamortized costs incurred by the landlord as a result of the termination, including the unamortized portion of the tenant improvement ... «Law360, 11月 14»
Hexcel Closes on New Senior Credit Facility
As a result of the refinancing, Hexcel will accelerate certain unamortized financing costs of the credit facility being replaced incurring a pretax charge of $0.5 ... «Business Wire, 9月 14»
Early termination rights in commercial leases
Generally, early termination clauses require the tenant to reimburse the landlord for “unamortized” brokerage fees and fit-up costs. It's wise for both parties to ... «New Hampshire Business Review, 8月 14»
Partnerships May Not Deduct Unamortized Balance Of …
In guidance issued under Section 708, the IRS concluded that upon a technical termination of a partnership, the partnership may not deduct the unamortized ... «Forbes, 8月 14»
