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the phrase 'reimbursement or other expense allowance arrangement' means an arrangement that meets the requirements of paragraphs (d) (business connection), (e) (substantiation), and (f) (returning amounts in excess of expenses) of this section.
If the tax deduction is less than the financial statement compensation expense, the write-off of the remaining deferred tax asset is charged against the APIC pool.
Expense General Ledger Allocations - Allows general ledger accounts to be associated with expense items for streamlining integration of data with accounting systems.
In contrast, operating expenses for townhouses (26 percent of the survey sample) last year declined 2.
By bringing the entire expense process online, 170 MarkView Expense Management enables users to review the receipts they have submitted when tracking the status of active and past expense reports.
Recording and tracking expense detail will give an agency owner the ability to address any expense items with a professional valuation analyst.
The strong increases in noninterest income improved the noninterest margin steadily from 1985 to 1990, with an overall decrease in the negative spread between noninterest income and expense of 18 basis points.
Be sure the cleric has sufficient evidence to substantiate the amount, date, place and business purpose of the expense.
Are Y2K remediation expenses reimbursable when they are incurred to maintain corporate "seaworthiness"?
Fourth-quarter expense adjustment The IASC would require a company to remeasure its defined-benefit obligations and plan assets at the end of the fiscal year, with the resulting actuarial gains and losses reflected in the current year's expense.
15) Subsequent cases, however, use future benefits as the touchstone in determining whether an expense may be deducted.