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.
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
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.
Because the annual choice of an allocation or apportionment method does not affect the timing of recognition of income or expense
, changing methods does not give rise to a change in accounting method under Sec.
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"?
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.
Travel and automation costs add to the salary expense
burden for the additional staff members.