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	<title><![CDATA[capitalization Resources | BNET]]></title>
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	<description><![CDATA[White papers, case studies, business articles, and blog posts relating to capitalization]]></description>
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		<title><![CDATA[The netting of costs against income receipts  produced by such costs, without barring Congress from disallowing such costs]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_6716/is_2_27/ai_n29416208]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sat, 22 Sep 2007 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/alexander.html"><![CDATA[Alexander]]></category>
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		<title><![CDATA[Off-balance-sheet financing & operating leases: impact on lessee financial ratios]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0ITW/is_4_89/ai_n27099421]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 01 Dec 2006 23:59:59 -0800</pubDate>
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		<title><![CDATA[THE GROWTH IN CAPITALIZATION OF "GAZPROM"]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5659/is_200605/ai_n23736077]]></link>
		<description><![CDATA[A&amp;G Information Services    05-01-2006    THE GROWTH IN CAPITALIZATION OF "GAZPROM"    ST.PETERSBURG, RUSSIA, May 01, 2006 (A&amp;G News via COMTEX) -- On April 24 capitalization of "Gazprom", calculated on the base of th  A&amp;G Information Services    05-01-2006 ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 01 May 2006 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/capitalization.html"><![CDATA[capitalization]]></category>
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		<title><![CDATA[Accounting for research and development costs: a comparison of U.S. and international standards]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb6451/is_2_26/ai_n29191230]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 22 Mar 2005 23:59:59 -0800</pubDate>
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		<title><![CDATA[Corrections]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m1365/is_7_35/ai_n9485621]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 01 Feb 2005 23:59:59 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/capitalization.html"><![CDATA[capitalization]]></category>
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		<title><![CDATA[Federal Kemper Life Assurance Co., Affiliate Outlook Revised To Stable; 'A' Ratings Affirmed]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2004_July_1/ai_n6092679]]></link>
		<description><![CDATA[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'...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 01 Jul 2004 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/bank+one+corp..html"><![CDATA[Bank One Corp.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">JPM</category>
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		<title><![CDATA[S&PCORRECT: Federal Kemper Life Assurance Co., Affiliate Outlook Revised To Stable; Ratings Affirmed]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2004_July_1/ai_n6092718]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 01 Jul 2004 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/capitalization.html"><![CDATA[capitalization]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">JPM</category>
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		<title><![CDATA[The final INDOPCO regulations: a primer]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m6552/is_3_56/ai_n27847197]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sat, 01 May 2004 23:59:59 -0700</pubDate>
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		<title><![CDATA[Working with the Treasury's final capitalization-of-intangibles rules]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_go1464/is_200402/ai_n6433982]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 09 Feb 2004 23:59:59 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/capitalization.html"><![CDATA[capitalization]]></category>
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		<title><![CDATA[More business costs can now escape capitalization.(Brief Article)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5961/is_200401/ai_n24097509]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 30 Jan 2004 23:59:59 -0800</pubDate>
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		<title><![CDATA[ICA reaches 50% capitalization.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5586/is_200312/ai_n23644683]]></link>
		<description><![CDATA[MEXICO CITY, Dec 23, 2003 (El Economista/Corporate Mexico by  Internet Securities, Inc. via COMTEX) -- Analysts consider that the  first stage of the capitalization of construction firm ICA is positive  because it will allow the company to receive more   MEXICO CITY, Dec 23, 2003 (El...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 23 Dec 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/capitalization.html"><![CDATA[capitalization]]></category>
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		<title><![CDATA[Small-Cap Companies Turn Back on Market.(Brief Article)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5552/is_200310/ai_n21482905]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 01 Oct 2003 23:59:59 -0700</pubDate>
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		<title><![CDATA[REG-125638-01]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5587/is_200302/ai_n23558367]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 03 Feb 2003 23:59:59 -0800</pubDate>
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		<title><![CDATA[The Reaction Of Multifamily Capitalization Rates To Natural Disasters]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=62875]]></link>
		<description><![CDATA[Paper contains the study to analyze the effect of the Northridge Earthquake on capitalization rates in the multifamily building market in Los Angeles, California. The results indicate that the Northridge Earthquake had a negative impact and overall capitalization rates rose. This negative effect, however, was not uniform over the entire...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 01 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/california+state+university.html"><![CDATA[California State University]]></category>
		<category domain="http://resources.bnet.com/topic/capitalization.html"><![CDATA[Capitalization]]></category>
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	</item>
	<item>
		<title><![CDATA[Income Property IV]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=66069]]></link>
		<description><![CDATA[There are some rates and ratios, which can be useful in evaluating income property. But, like all statistics, they can be confusing and misleading if based on faulty information or used in the wrong way. Stock market investors use similar indicators, such as the price-to-earnings or P/E ratio. Analysts can...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 01 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/income.html"><![CDATA[Income]]></category>
		<category domain="http://resources.bnet.com/topic/capitalization.html"><![CDATA[Capitalization]]></category>
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	</item>
	<item>
		<title><![CDATA[GASB 34: New requirements for general capital assets]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_qa5346/is_200210/ai_n21319533]]></link>
		<description><![CDATA[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,...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 01 Oct 2002 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[asset]]></category>
		<category domain="http://resources.bnet.com/topic/capitalization.html"><![CDATA[capitalization]]></category>
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	<item>
		<title><![CDATA[Transaction costs relating to acquisition or enhancement of intangible property: a populist, political, but practical perspective]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_6716/is_2_22/ai_n28971068]]></link>
		<description><![CDATA["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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sun, 22 Sep 2002 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/acquisition.html"><![CDATA[acquisition]]></category>
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		<title><![CDATA[Converting nondeductible, nonamortizeable start-up expenses to ordinary Section 1244 losses]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m4325/is_2002_Sept/ai_n25054630]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sun, 01 Sep 2002 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/capitalization.html"><![CDATA[capitalization]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
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		<title><![CDATA[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)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb3396/is_200208/ai_n8142065]]></link>
		<description><![CDATA[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 ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 01 Aug 2002 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/capitalization.html"><![CDATA[capitalization]]></category>
		<category domain="http://resources.bnet.com/topic/fidelity+investments.html"><![CDATA[Fidelity Investments]]></category>
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		<category domain="http://resources.bnet.com/topic/morningstar+inc..html"><![CDATA[Morningstar Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">MORN</category>
		<category domain="tickers">MORN</category>
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		<title><![CDATA[A.M. Best Places Ratings for State Farm's California and Texas Subsidiaries Under Review]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2002_July_31/ai_89924552]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 31 Jul 2002 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/a.m.+best+co..html"><![CDATA[A.M. Best Co.]]></category>
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		<category domain="http://resources.bnet.com/topic/state+farm+mutual+automobile+insurance+co..html"><![CDATA[State Farm Mutual Automobile Insurance Co.]]></category>
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