One commentator has speculated that perhaps the IRS allowed the costs to be capitalized
to the pipeline because the IRS recognized the weakness of its position.
Thus, any expenditure that, in the eyes of a revenue agent, is "more in the nature of a capital expenditure" must be capitalized
even if it can be objectively demonstrated that the expenditure does not add value, does not prolong life, and does not adapt property for a new or different use.
Just over 89% of Florida banks were Well Capitalized
or Adequately Capitalized
two years ago.
During the same period, five business sectors--information; finance and insurance; manufacturing; professional, scientific and technical services; and health care and social assistance accounted for about 77 percent of non-capitalized spending and about 75 percent of capitalized
As under the current regulations, costs incurred to acquire or produce real or tangible personal property having a useful life substantially beyond the end of the taxable year must be capitalized
. (2) The definitions of real and tangible personal property are intended to have the same definitions used for depreciation purposes.
The leasing industry agrees with the regulators' current thinking that the right to use a leased asset is an asset and the obligation to pay rent should be capitalized
, but there should also be a place for not capitalizing certain leases.
"He replied that all of the dictionaries and style books he consulted capitalized
generally accepted accounting principles for property, plant, and equipment (PPE) with one consistent set of rules on the costs that can be capitalized
either as part of the initial acquisition or construction of an asset or during the asset's useful life.
Some companies saw surges in capitalized
billings and slight increases in total employees.
Although many principles remain unchanged, the SOP takes a different view on several issues related to costs that may or may not be capitalized
in relation to PP&E.
(1) The state member bank and each depository institution affiliate of the state member bank are well capitalized
and well managed;
That's the difference between the residual value (what the car is worth at lease end) and the net capitalized
cost (what you pay for the car).
I can accept a capital letter on God because the word is being used as a name and names are generally capitalized
. (However, I do find it rather presumptuous to so appropriate a common noun.
The first of the companies is Teijin DuPont Films Japan Ltd., Tokyo, Japan, which is capitalized
at [yen] 1O.O1 billion and owned 50.1% by Teijin and 49.9% by Dupont.