References in periodicals archive ?
The Association for Investment Management and Research (AIMR) has called for expensing of employee stock options.
The big four accounting firms have all come out in favour of expensing.
Goldman Sachs, UBS Investment Research, Merrill Lynch, and Credit Suisse First Boston Equity Research have evaluated and all rejected claims that expensing stock options will have a significant negative market impact.
As approximately 98% to 99% of Alacare's revenues are Medicare reimbursements, Alacare's expensing policy complies with Medicare guidelines for the capitalization of depreciable assets (contained in the Medicare Provider Reimbursement Manual issued by the Federal Health Care Financing Administration (HCFA)).
The Service issued a deficiency notice for 1995 and 1996, determining that Alacare's policy of expensing assets costing less than $500 was not a proper accounting method under Sec.
Therefore, Cincinnati and Union Pacific did not establish that Alacare's expensing of capital items costing under $500 resulted in a clear reflection of income.