* 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
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).
(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
(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. The grossed-up basis is allocated among the assets of New T in the same manner as the deemed price was allocated. 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.
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.