* Capacity: includes
capitalizable costs for network capacity required for growth and services expansions from both existing and new customers.
taxpayers must distinguish
capitalizable expenditures from ordinary
Tabla 3 Rendimientos
capitalizables semestre a semestre (IGBC versus Portafolio) Valor al fin del semestre Periodo IGBC Portafolio 2006 F 1 1 2007 S1 1,02 1,05 S2 1,05 1,1 2008 S1 1,07 1,16 S2 1,1 1,21 2009 S1 1,12 1,27 S2 1,15 1,34 2010 S1 1,18 1,4 S2 1,2 1,47 2011 S1 1,23 1,54 S2 1,26 1,62 2012 S1 1,29 1,7 S2 1,32 1,78 Rendimiento 2,33% 4,95%
capitalizable Fuente: elaboracion propia.
Tengo a la vista la actualizacion, en tres paginas (4 cuadros), de un bono de reconstruccion de 50 mil soles oro con tasa de interes 56% anual
capitalizable trimestralmente, emitido el 30 de setiembre de 1983 y fecha de redencion dos anos despues, cuya actualizacion se resume en la tabla No 1.
Con esta ley, el concepto de UAF varia nuevamente; esta vez, como la empresa basica de produccion agricola, pecuaria, acuicola o forestal, cuya extension permite con su proyecto productivo y tecnologia adecuados, generar como minimo dos salarios minimos legales mensuales vigentes, ello permite a la familia remunerar su trabajo y disponer de un excedente
capitalizable que coadyuve a la formacion de su patrimonio (Balcazar et al., 2001).
(4) Cuando la tasa negociada es compuesta (
capitalizable), para identificarla como tal es solo necesario colocar ademas del valor de la tasa, su periodicidad, y se sobreentiende que es una tasa compuesta; ahora bien, si se prefiere, ademas de la periodicidad se le puede agregar el termino "compuesta".
(ii) Gross deduction or
capitalizable expenditure, equal to the full value of the rights conveyed plus any cash payments made.
Within those programs, the P&EP Office/contractor team derives a value for each "
capitalizable" asset.
(2) Was, in fact, the goodwill calculated for balance sheet purposes never a
capitalizable asset at all?
The grossed-up basis is similar to the deemed price and equals the sum of 1) the amount paid for the target corporation stock (determined without regard to
capitalizable acquisition costs) divided by the percentage of target stock purchased in the qualified stock purchase; 2) the amount of the liabilities of the target; and 3) the amount of
capitalizable acquisition costs incurred by the purchaser in connection with the qualified stock purchase.[17] The grossed-up basis is allocated among the assets of New T in the same manner as the deemed price was allocated.[18] The purchaser's basis in the stock of New T is equal to the amount paid for the stock increased by the amount of
capitalizable acquisition costs incurred by the purchaser in connection with the qualified stock purchase.[19]
OPORTUNIDAD.- El presunto descubrimiento en Bolivia de los restos de Ernesto "Che" Guevara es algo "facilmente
capitalizable" por La Habana para tratar de "relanzar la mistica revolucionaria" dijo el el presidente del Comite Cubano de los Derechos Humanos, Ricardo Bofill.
For instance, the child of a first-generation middleclass black or Puerto Rican family is likely to have fewer social resources--given the effects of ghettoization and discrimination in access to sources of personal capital (mortgages and other bank loans, accumulation of
capitalizable home equity, investment opportunities, inherited wealth)--than her white counterpart, and to shoulder an additional burden of everyday racial discrimination.
To check your understanding of the requirements for capitalizing interest costs, compute
capitalizable interest costs for Phoenix Corporation, assuming the same situation as described above, except that construction expenditures were not evenly distributed throughout the year, but were as follows: 3/1/3 $360,000 4/1/3 48,000 9/1/3 52,000 12/31/93 20,000 Total $480,000
However, any costs related to option selection and implementation of embedded templates necessary to make the software usable are
capitalizable as part of the purchased software and amortized.
Intellectual capital, workforce loyalty, and a reputation for social responsibility all represent valuable intangible assets that may not be
capitalizable under GAAP but significantly impact sustainability.
