Resources
BNET Business Dictionary
- Capitalization
- the amount of money invested in a company, or the worth of the bonds and stocks of a company
- Capitalization definition on BNET »
BNET Resources
- sort by:
- Relevance
- Date
- Popularity
- The netting of costs against income receipts produced by such costs, without barring Congress from disallowing such costs
- I. INTRODUCTION This article principally argues that, under the federal income tax, costs of obtaining specific sums of money should be capitalized as opposed to being treated as expenses, just as costs of obtaining property should be capitalized. (1) Insofar as a right or claim to money is itself...
- Research articles 2007-09-22
- Off-balance-sheet financing & operating leases: impact on lessee financial ratios
- A seemingly tiny change in lease terms can have a dramatic effect on a lease's classification and its resulting financial ratios. This article follows up on a 1991 study and shows the effects of "constructive capitalization" of operating leases. Firms have increasingly used operating leases as a source of off-balance-sheet...
- Research articles 2006-12-01
- Accounting for research and development costs: a comparison of U.S. and international standards
- Abstract Accounting for research and development (R & D) activities is an area of divergence between U.S. Generally Accepted Accounting Standards (U.S. GAAP) and International Financial Reporting Standards IFRS. Under U.S. GAAP, all R & D expenditures are charged to expense when incurred. According to IFRS, an intangible asset...
- Research articles 2005-03-22
- Corrections
- In the Investment Roundtable of our October 2004 issue, "Investing Outside the U.S.," a quoted reference to the combined capitalization of African capital markets was incorrect. The correct combined capitalization is $300 billion not million. In the article "Wall Street Rogues" in our August 2004 issue, we reported that...
- Research articles 2005-02-01
- Federal Kemper Life Assurance Co., Affiliate Outlook Revised To Stable; 'A' Ratings Affirmed
- NEW YORK -- Credit Rating:A+/Stable/-- On July 1, 2004, Standard & Poor's Ratings Services revised its outlook on Federal Kemper Life Assurance Co. Federal Kemper and Zurich Life Insurance Co. of America Zurich Life to stable from negative. At the same time, Standard & Poor's affirmed its 'A'...
- Research articles 2004-07-01
- S&PCORRECT: Federal Kemper Life Assurance Co., Affiliate Outlook Revised To Stable; Ratings Affirmed
- NEW YORK -- On July 1, 2004, Standard & Poor's Ratings Services revised its outlook on Federal Kemper Life Assurance Co. Federal Kemper and Zurich Life Insurance Co. of America Zurich Life to stable from negative. At the same time, Standard & Poor's affirmed its 'A+' counterparty credit and...
- Research articles 2004-07-01
- The final INDOPCO regulations: a primer
- Twelve years after the Supreme Court's landmark (or nefarious, depending on your perspective) decision in INDOPCO, Inc. v. Commissioner, (1) the Treasury Department and the Internal Revenue Service have issued final regulations attempting to put the "significant future benefit" genie back in the bottle. The regulation represents a policy-level response...
- Research articles 2004-05-01
- Working with the Treasury's final capitalization-of-intangibles rules
- Final capitalization-of-intangibles regulations topped the list of new guidance that the Treasury Department recently pushed out in time for the start of tax season. Taxpayers can breath a deep sigh of relief on several important issues in these highly anticipated rules. However, the final regs do force taxpayers...
- Research articles 2004-02-09
- More business costs can now escape capitalization.(Brief Article)
- More business costs can now escape capitalization, the IRS says in final regulations. The easing applies to salaries and overhead for workers who are involved in acquiring assets such as consumer loans. Also for expenses incurred in switching to just-in-time inventory systems. This is so...
- Research articles 2004-01-30
- Small-Cap Companies Turn Back on Market.(Brief Article)
- More small-cap companies are ditching the stock market. The number of publicly-traded U.S. companies opting to go private has jumped significantly this year, according to the Securities Industry Association. The SIA says 95 companies, mostly with capitalizations of less than $100...
- Research articles 2003-10-01
- REG-125638-01
- Notice of Proposed Rulemaking and Notice of Public Hearing Guidance Regarding Deduction and Capitalization of Expenditures AGENCY: Internal Revenue Service IRS, Treasury. ACTION: Notice of proposed rulemaking and notice of public hearing. SUMMARY: This document contains proposed regulations that explain how section 263a of the Internal Revenue Code Code applies...
- Research articles 2003-02-03
- GASB 34: New requirements for general capital assets
- The twists and turns of governmental capitalization Phase-ins for New Accounting Standards The Governmental Accounting Standards Board GASB issued Statement 34, Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments, and GASB Statement 37, Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments: Omnibus,...
- Research articles 2002-10-01
- Transaction costs relating to acquisition or enhancement of intangible property: a populist, political, but practical perspective
- "An outstanding feature of this criterion [of Practicality] is the restraint it imposes on zealous aspirations to achieve near perfect conformity with other criteria. Compromises, often quite crude, are forced frequently because dogged Practicality must be heeded." (1) I. INTRODUCTION Since the early 1970s, a taxpayer has been...
- Research articles 2002-09-22
- Converting nondeductible, nonamortizeable start-up expenses to ordinary Section 1244 losses
- The New Business Start-Up Expense Problem When a taxpayer attempts to acquire a first or new business, the preliminary and/or investigatory expenses incurred prior to identifying a specific business, not being "ordinary and necessary" business expenses, are nondeductible! If the business gets off the ground, a Section 195 election...
- Research articles 2002-09-01
- The wonder funds of 2002: The small-cap value sector has the twin virtues of good long-term performance and low correlation to other domestic-equity categories. (Mutual Exclusives).(Statistical Data Included)
- TO SAY IT'S BEEN a challenge to find any mutual fund that has made money in 2002 is an understatement. Outside the specialty sector funds, the only traditional domestic equity fund category making money this year has been the small-cap value funds. Through May, the average ...
- Research articles 2002-08-01
- A.M. Best Places Ratings for State Farm's California and Texas Subsidiaries Under Review
- Business Editors OLDWICK, N.J.--BUSINESS WIRE--July 31, 2002 A.M. Best Co. has placed the financial strength ratings of B+ Very Good for two separately rated subsidiaries of State Farm Mutual Automobile Insurance Company, State Farm General Insurance Company (Bloomington, IL), and State Farm Lloyds (Dallas, TX), under review with...
- Research articles 2002-07-31
- Andromeda Acquires e-commatrix.com(R) inc.
- TORONTO, ONTARIO, May 7, 2002 Andromeda Media Capital Corporation NASD OTC ADACF - Andromeda is pleased to announce that it has acquired all of the issued and outstanding shares and warrants of e-commatrix.comR inc., a private federal corporation, thus making e-commatrix.comR inc. a wholly-owned...
- Research articles 2002-05-08
- Announcement 2002-9
- Guidance Regarding Deduction and Capitalization of Expenditures AGENCY: Internal Revenue Service IRS, Treasury. ACTION: Advance notice of proposed rulemaking. SUMMARY: This document describes and explains rules and standards that the IRS and Treasury Department expect to propose in 2002 in a notice of proposed rulemaking that will clarify the application...
- Research articles 2002-02-19
- Small Business Administration
- Salt Lake City -- The Utah District Office of the U.S. SMALL BUSINESS ADMINISTRATION SBA has announced that SBA has licensed two firms to participate in SBA's Small Business Investment Company program SBIC in Utah. The two firms, WASATCH VENTURE FUND III LLC and ZIONS SBIC LLC, have respective initial...
- Research articles 2002-02-01
- BANCO MERCANTIL CLOSES.
- Nicaragua's Banco Mercantil BAMER closed and its portfolio will be assumed by Banco de Credito Centroamericano BANCENTRO, said Julio Cardenas, BANCENTRO president, reports Reuters (March 4, 2001). Due to a "capitalization process that was not completed and with recent rumors, clients began...
- Research articles 2001-04-01
- << Previous
- page 1 of 3
- Next >>
Content Types
Refining Tags
- Finance (26 results)
- Internal Revenue Service (12 results)
- asset (11 results)
- Business Wire (11 results)
- Investment (7 results)
- Taxes (7 results)
- Income (6 results)
- Commissioner (6 results)
- Deduction (6 results)
- Cir (5 results)
- S&P (5 results)
- Insurance (4 results)
- Nasdaq Stock Market Inc. (4 results)
- acquisition (4 results)
- payment (3 results)
- stock (3 results)
- accounting (3 results)
- Government (3 results)
- Benefits (3 results)
Premier Vendor Content Whitepapers, webcasts & resources from our Power Center Sponsors
