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| | FAME Business - Home |
 | | Legally, the owner is the business and personal assets are typically exposed to liabilities of the business. | | | The owner's equity in a given business represented by the excess of the total assets over the total amounts owed to creditors (total liabilities) at a given moment of time. | | | A corporation which has elected under Subchapter S (by unanimous consent of its shareholders) not to pay any corporate tax on its income and, instead, to have the shareholders pay taxes on it, even though it is not distributed. |
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http://www.famemaine.com/html/business/finglossary.html
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| | CCH Business Owner's Toolkit Business Startup Expenses |
| | Amortizable costs of creating a business include advertising, wages and salaries, professional and consultant fees, and costs of travel before the business actually begins. | | | The portion of costs you paid to generally investigate the possibilities of going into business at all, or to purchase a non-specific existing business, are considered personal costs and are not deductible. | | | If the IRS determines that your business began in a year before the election to amortize startup costs is made, the right to deduct these costs in the earlier year will be lost. |
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http://www.toolkit.cch.com/text/P07_2620.asp
(981 words)
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| | 59 Tax Notes 285 |
| | Giving both amortization of the costs of departing customers and expensing of the costs of the replacement would generate basis accounts that are lower than the buyer's real investment. | | | The tax on sellers of a business is not some strange penalty that needs to be offset, but rather a normal feature of the income tax for all corporate expenditures. | | | As a matter of economics, most of the premium value for a business is in nondepreciating intangible assets. |
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http://www.utexas.edu/law/faculty/calvinjohnson/59tn285.htm
(1726 words)
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| | Goodwill Hunting - Cases - Business Library - University of Florida |
| | Statement 141 improves the transparency of the accounting and reporting for business combinations by requiring that all business combinations initiated after June 30, 2001 be accounted for under one single method - the purchase method. | | | These standards change the accounting for business combinations by, among other things, prohibiting the prospective use of pooling-of-interests accounting and requiring companies to stop amortizing goodwill and certain intangible assets with an indefinite useful life created by business combinations accounted for using the purchase method of accounting. | | | Because goodwill amortization is nondeductible for tax purposes, the impact of stopping the amortization of goodwill, certain intangible assets and the goodwill included in the carrying value of equity investees, after considering the |
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http://web.uflib.ufl.edu/cm/business/cases/goodwill.htm
(2892 words)
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| | Goodwill - an eternal controversy. (Accounting) |
| | Goodwill amortization is tax deductible in the year it is deducted on the financial statements, regardless of whether immediate write-off or capitalization is chosen. | | | If there is a problem, it is the accountants accounting for businesses combinations, not how goodwill is accounted for. | | | On the other hand, many foreign companies do not have to amortize goodwill against income for financial reporting purposes and those that are required to amortize it, are permitted a tax deduction for that amortization. |
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http://www.nysscpa.org/cpajournal/old/14152806.htm
(2806 words)
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| | CL&M -- Amortization of Costs Incurred in Investigating... |
| | The IRS concluded that the costs incurred to evaluate potential businesses are investigatory costs eligible for amortization as start-up expenditures under section 195 to the extent they related to the whether and which decisions. | | | The legislative history of section 195 provides that a taxpayer is considered to have "acquired a trade or business" only if the taxpayer acquires an equity interest in the business and actively participates in the management. | | | The nature of the cost must be analyzed based on all the facts and circumstances of the transaction to determine whether it is an investigatory cost incurred to facilitate the whether and which decisions, or an acquisition cost incurred to facilitate consummation of an acquisition. |
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http://www.clm.com/pubs/pub-887195_1.html
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| | How to Scale the Deduction Barriers |
| | In filing an election to amortize start-up costs, it may be helpful for a company to include a schedule that breaks down preopening costs into three categories: investigation costs incurred before the decision to acquire or establish the business, creation costs incurred after the decision and capital expenditures not subject to section 195. | | | Existing businesses have an easier time deducting expansion-type expenditures; in many cases, it is not difficult to argue that expansion activities are an extension of the existing business rather than the beginning of a new one. | | | To qualify for amortization under IRC section 248, an organization expenditure must be directly incident to the corporation’s creation, chargeable to the corporation’s capital account and of a character that, if expended when creating a corporation with a limited useful life, would be amortizable over that life. |
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http://www.aicpa.org/PUBS/jofa/nov2000/maples.htm
(3864 words)
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| | [No title] |
| | A business combination which would be deemed an acquisition under IAS 22 and was accounted for using that method in the primary financial statements may be deemed to be, for purposes of the reconciliation to U.S. GAAP, a purchase. | | | If the useful life of goodwill or amortization period of negative goodwill exceeds five years, justification of the longer period is required by paragraph 72 of IAS 22 to be furnished in a note to the primary financial statements. | | | (c) If the method of accounting for a business combination and/or the provisions for amortization of goodwill or negative goodwill complies with IAS 22, a statement to that effect must be included in the financial statements. |
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http://www.sec.gov/rules/final/bcombin.txt
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| | Inside Self-Storage Magazine 04/2003: Land Grab--Legal, But Not Ethical |
| | Businesses are given a period of time to conform to the new zoning requirements, usually by changing the type of business, or selling or leasing the property to another business that complies with the new zoning. | | | If these types of businesses cannot be converted to meet zoning, owners will probably have to sell for land value alone, depriving them of the value of the business or improvements. | | | There are many businesses that have fully depreciated real estate and capital-equipment inventories that have many years of useful life remaining. |
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http://www.insideselfstorage.com/articles/341feat2.html
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| | Tax Tips - Amortization - Cosmetology |
| | She paid a lawyer and an accountant to obtain advice in connection with the start-up of this business. | | | Start-up costs are expenses the taxpayer incurs prior to opening the business. | | | However, if you acquired a business after August 10, 1993 (after July 25, 1991, if elected), and part of the price included goodwill, you may be able to amortize the cost of the goodwill over 15 years. |
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http://www.irs.gov/businesses/small/industries/article/0,,id=108115,00.html
(422 words)
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| | SBA - Signage for Your Business - Welcome! |
| | In this case, a local business change hands and the new owner wanted to reflect this with a new name for the business; a village ordinance deemed this a change of copy sufficient to require the nonconforming sign to conform before the copy change would be allowed. | | | Under "amortization" theory, the actual value of the sign to the business it advertises is ignored. | | | It is important to note that decisions favoring amortization as a form of compensation should not be taken or interpreted as affording local government unquestioned authority to enact an amortization provision, or choose a period equal to the one in Naegele, above. |
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http://www.sba.gov/starting/signage/fifthamendment.html
(1008 words)
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| | ChoicePoint - News Center/Press Release |
| | Operating profit margin in Business and Government Services for the first quarter was 17.1% compared with 5.8% for the first quarter of 2000, continuing the profit improvement in this segment due primarily to integration of the public records businesses. | | | The Company serves the information needs of insurance, business, government and individual customers, including Fortune 1000 corporations, asset-based lenders and professional service providers, and federal, state and local governments. | | | Merger-related costs and unusual items related primarily to the integration of the two public records businesses, which were recorded in the first quarter of 2001, totaled $18 million. |
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http://www.choicepoint.com/choicepoint/news.nsf/df5fe1c5a497dce38525687e006037f9/cbcc4556c02cd84385256b4f0056b995?OpenDocument
(1184 words)
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| | Types of small business loans |
| | The amortization period should closely match the useful life of the asset purchased (a term loan for computers should have an amortization period of not more than 3 years). | | | In general, a business mortgage is more complicated and more expensive than your personal mortgage; many Banks will require you to pay for a full property appraisal, environmental audit, and legal fees in additional to regular Bank fees. | | | Percentage of assets financed: Up to 90% of the asset value depending on the type of asset being purchased and strength of the business. |
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http://www.geocities.com/bar181/types_ln.htm
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| | Globeinvestor.com: Time Warner Updates 2004 Business Outlook |
| | Operating Income before Depreciation and Amortization eliminates the uneven effect across all business segments of considerable amounts of non-cash depreciation of tangible assets and amortization of certain intangible assets that were recognized in business combinations. | | | A limitation of this measure, however, is that it does not reflect the periodic costs of certain capitalized tangible and intangible assets used in generating revenues in the Company's businesses. | | | The Company said it now expects its 2004 full-year growth rate in Operating Income before Depreciation and Amortization, excluding impairments of goodwill and intangible assets and gains and losses from asset disposals ("Adjusted Operating Income before Depreciation and Amortization"), to be in the low-double-digits to low-teens range, as compared to $8.7 billion in 2003. |
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http://www.globeinvestor.com/servlet/WireFeedRedirect?cf=GlobeInvestor/config&vg=BigAdVariableGenerator&date=20040728&archive=bwire&slug=20040728005341
(852 words)
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| | CPAdirectory - Find A CPA In Our Directory Of Certified Public Accountants |
| | However, many businesses pay more in sales and use tax than they pay in income tax. | | | New tax legislation effective January 01, 2001 requires mandatory valuations of capital assets, as well as trade or business assets held by an individual. | | | Most CPA's have experience with Business Valuations and Financial Statements analysis including evaluating and verifying asset and liability amounts, financial projections and small business operations. |
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http://www.cpadirectory.com/cpadirectory/smallbusiness/index.cfm?Pageid=8
(1236 words)
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| | Small Business Accounting Assistance: BusinessTown |
| | When you start a small business you soon discover that things just don't happen in the real world the way they tell you in business textbooks: Invoices don't get paid by their due dates, ads don't consistently bring in customers, sales don't continually rise, and profits aren't always there. | | | These assets can contribute to the revenue growth of your business and, as such, they can be expensed against these future revenues. | | | "A balance sheet is a snapshot of a business' financial condition at a specific moment in time, usually at the close of an accounting period. |
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http://www.businesstown.com/accounting/basic.asp
(641 words)
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| | Georgia-Pacific News Room - News Releases - Georgia-Pacific Reports Second Quarter Earnings |
| | Our European business is also performing well and we will continue working to protect profit margins in the face of rising fiber prices. | | | The company's debt was $12.1 billion at the second quarter's end, compared with $12.2 billion at the end of the first quarter of this year. | | | SFAS No. 142 also requires that entities discontinue amortization of all purchased goodwill, including amortization of goodwill recorded in past business combinations. |
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http://www.gp.com/center/news/news.asp?NewsID=1565
(1696 words)
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| | Loans 2000: handles multiple loan account calculations, part amortizations |
| | Most amortization programs are limited to fixed repayment schedules, but Loans 2000 provides any variation of schedule within any loan repayment calculation. | | | Unlike other amortization programs Loans 2000 handles multiple loan account calculations, part amortizations, changing amortizations and historical adjustments in any period for any loan. | | | The Software recalculates loan balances at any period at any time after posting a repayment, missed payment, part repayment, new loan addition, additional expense, early repayment, change of interest rate, change of repayment. |
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http://iovsoft.hypermart.net/popprog/mln/loan.htm
(668 words)
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| | American Business Conference |
| | At present, there are two methods for accounting for a business acquisition or merger: the pooling-of-interests method, used in about 5 percent of all business combinations annually, and the far more common purchase method, used to account for the remaining 95 percent of combinations. | | | In regard to its business combinations project, which prompted the Arthur Andersen letter, I think that the FASB has failed to do its sums and finds itself as a result pushing a proposal remarkable for the opposition it has generated among the Board's key constituencies. | | | Second, the company asserted, even if FASB forced the valuation of purchased intangibles and their amortization, "there is simply no valid rationale we can find for treating purchased intangibles differently than internally-developed intangibles." Under FASB's proposal, purchased intangibles would be valued at fair value and internally-generated intangibles would be carried at book. |
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http://www.americanbusinessconference.org/projxyz.html
(5653 words)
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| | Software : Business : Finance : Depreciation - loan amortization and more |
| | Loan Amortization Manager is an internet amortization program that will handle mutiple accounts and any combination of repayment terms. | | | LoanAmortizer Enterprise Edition is the most functional and most complete and professional financial tool for loan and mortgage amortization and payment schedule preparation. | | | This program is an added payment schedule that demonstrates the effect of addding payments at different times to reduce the term of a loan and also reduce the amount of interest paid. |
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http://www.busysoftorder.com/amort.htm
(1660 words)
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| | Business Wire: Group Long Distance, Inc. announces increase in amortization expense of recently acquired customer base ... |
| | The Company anticipates that losses may continue through April 30, 1997 as a result of the increase in the estimated rate of amortization for the AIT customer base. | | | Business Wire: Group Long Distance, Inc. announces increase in amortization expense of recently acquired customer base and resulting net loss for eight months ended December 31, 1996 | | | FindArticles > Business and Finance > Business Wire > Feb 14, 1997 > Article |
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http://www.findarticles.com/p/articles/mi_m0EIN/is_1997_Feb_14/ai_19123042
(331 words)
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| | Financial Amortization Calculator 2.0 - Jumbo! Business |
| | Financial Amortization Calculator lets you specify 3 of the 4 variables involved in amortization tables -- principle (loan amount), monthly payment, interest (annual), number of years of the loan - and calculate the missing amount. | | | Calculate the missing variable in amortization tables with Financial Amortization Calculator software. | | | Another section indicates the remaining principle (loan balance unpaid after a specified number of payments. |
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http://www.jumbo.com/file/9345.htm
(193 words)
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| | [No title] |
| | Time Value of Money is a finance and loan amortization calculator. | | | The software may not be used to process the data of any entity that is not one of the Companies so defined. | | | "Control" of an entity means ownership of at least 50% of the shares entitled to elect the board of directors or another management relationship sufficient to control the entity's business policies and activities. |
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http://www.force10soft.com/PadFiles/time_value_of_money.xml
(1314 words)
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| | loans to buy a business at loans |
| | Sell your business with a confidential ad or use a business broker. | | | Find a business to buy at the #1 business for sale site. | | | SBA loans and conventional financing to buy or sell a business. |
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http://www.wcwga.ca/loans-to-buy-a-business.html
(698 words)
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| | Amazon.com: McGraw-Hill's Interest Amortization Tables: Books |
| | McGraw-Hill's Interest Amortization Tables is the versatile, easy-to-use loan-table reference homebuyers, borrowers, and lenders have been looking for. | | | Subjects > Business & Investing > Finance > Finance & Investing | | | McGraw-Hill's Interest Amortization Tables will swiftly guide even the most inexperienced users to quick solutions for their pressing loan questions. |
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http://www.amazon.com/exec/obidos/tg/detail/-/0070196966?v=glance
(832 words)
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| | Software Catalog for Customer Web Sites |
| | Delivering Business Solutions to the public and private sector, Denver, CO | | | TSA has been selected as an iSource Business 100 Provider. | | | on enabling you to meet your business goals. |
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http://www.exceltemplates.com/catalogue?cat=41
(1036 words)
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| | Amortization - Business White Papers, Webcasts and Case Studies - BNET.com |
| | As a directory registrant, you will receive a complimentary subscription to the BNET member newsletter, Business Tools for Busy Leaders. | | | Amortization Of Certain Intangible Assets: Companies Should Question The Treatment Of Assets With Contractual Or Legal Lives | | | Services: BNET Business Blogs Tech Jobs All RSS Feeds |
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http://jobfunctions.bnet.com/search.aspx?&dtid=1&scid=1508
(324 words)
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| | Amortization - Wikipedia, the free encyclopedia |
| | In business, amortization is the allocation of a lump sum amount to different time periods. | | | In computer science amortization is the calculation of a program's use of system resources. | | | This is a disambiguation page — a list of articles associated with the same title. |
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http://en.wikipedia.org/wiki/Amortization
(93 words)
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| | Product Detail |
| | Amortization, Business Card, Holder, Case, Calculator, 4"X2-3/4", Battery, 20 Card, Hinged Lid, 8 Digit, Rectangle, Pocket, Loan Payment | | | Note: Additional charges may apply in some cases. | | | Information or screens from this site may not be copied, archived, or captured in any way aside from normal browser caching and printing performed in the course of using the site for its intended purpose. |
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http://www.promoplace.com/ws/webstore.dll/PrDtl?DistID=5728&RecNum=12&Rec=581630422
(124 words)
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| | Law Center - Elder Law, Real Estate, Business Law & e-Commerce, Bankruptcy, Wills & Trusts, Criminal Defense & DWI, ... |
| | how to make an assesment of your business | | | Hiring a lawyer is an important decision that should not be based solely on advertisements. | | | Law Center - Elder Law, Real Estate, Business Law & e-Commerce, Bankruptcy, Wills & Trusts, Criminal Defense & DWI, Computer Law, Divorce and Personal Injury. |
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http://www.law-center.com
(209 words)
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| | Coches nuevos |
| | View FREE full-text articles and FREE premium archive previews at HighBeam Research - Find, organize & share information from 1,000s of trusted business, trade, consumer & reference publications. | | | Find coches+nuevos at one of the best sites the Internet has to offer! | | | myrtle beach web cam myrtle beach web cam cheap rx vig book flight ; usb network printer - ameriquest capital ameriquest capital party poker new home loan delta airlines delta airlines luminox - find member net zero nurse, fast cash now fast cash now is0 9000 home based internet business opportunity. |
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http://www.mhcca.org/coches-nuevos--coches-nuevos
(350 words)
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| | Small Business/Agriculture Resources |
| | Find your monthly payment and get an amortization schedule. | | | Resource Toolkit is a comprehensive list of Wisconsin resources. |
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http://www.wheda.com/resources/sb_ag.asp
(75 words)
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