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Thus, the cash-advance discounts were like a loan or a security deposit, and were a liability rather than income when received.
During the valuation of your casting facility, the business appraiser may apply discounts or premiums, depending on the circumstances.
The Elite Values Program offers AICPA members exclusive offers and discounts from leading manufacturers and service providers.
This will apply only to some pharmaceutical companies, only to some of their drugs, and probably to only some of the 40+ different Medicare-approved discount cards now being offered.
For those schools that had the deepest discounts, the net [tuition] revenue did not go up--in fact it went down--and the SATs only improved marginally.
Discount programs generally are offered to employers, health insurers and life insurers through networks such as New Benefits, Consensus Health and American Specialty Health Networks, San Diego These businesses find the contractors and ensure that they are licensed.
If so, the OIG is more inclined to consider the discount a kickback.
i]) is found by dividing it by the factor of one plus the discount rate (r) raised to a power (i), where i is equal to the number of time periods that are expected to pass before the cash flow occurs.
The court used the remaining 21 percent as a discount for the illiquidity of the shares to come up with the final valuation, rejecting the brothers contention that a 70 percent discount should be used.
Under this income approach, you forecast the net cash flow available for distribution to common shareholders and discount it to present value.
For patients who do not have dental insurance, the Bright Now Dental Network affiliated offices offer the ConfiDent([R]) dental discount program.
The taxpayer made relatively small gifts of one or both of the two real estate entities from 1992 to 1996, claiming a 40% discount for each gift.
In a related action, the Board of Governors approved a 25 basis point decrease in the discount rate to 5 3/4 percent, the level requested by seven Reserve Banks.
General Accounting Office recommendation that the IRS increase its educational efforts in respect of the information reporting obligations associated with publicly offered original issue discount instruments.
Assumed discount rates for defined-benefit pension plans declined sharply in 1993, apparently in response to (1) an across-the-board interest rate decline and (2) a statement by Securities and Exchange Commission Chief Accountant Walter Schuetze that public companies should use discount rates that reflect current market rates.