impairment of goodwill or amortizable
intangible assets causing a significant charge to earnings;
The transaction is expected to close during the third quarter of 2013, and CoreLogic says it expects to realize cash tax benefits from certain acquired amortizable
intellectual property, amortizable
goodwill and net operating loss carry-forwards with an estimated present value of approximately $115 million.
The IRS determined that the covenant was an IRC [section] 197 intangible and therefore amortizable
by Recovery over 15 years.
Because the Transaction Cost Regulations do not require a taxpayer undertaking a covered transaction to capitalize amounts incurred for non-inherently facilitative activities performed before the bright line dale, a taxpayer must analyze whether such costs are deductible or amortizable
under IRC sees.
Unrestricted cash payments to a tenant generally are amortizable
by the landlord over the lease term (including reasonably certain renewals).
2) To the extent that the costs are treated as creating a new asset, the Notice asks whether the asset should be amortized and the appropriate amortizable
As a result, companies and their auditors find themselves pressured to either underestimate the value of their amortizable
intangible assets, or to simply attribute them all to "goodwill" and not amortize them at all.
S&P's proposed "core earnings" adjusts net income to include expenses from stock-option grants, restructuring charges from ongoing operations, write-downs of depreciable or amortizable
operating assets, pension costs, and purchased research and development expenses.
167(a)-3 and on the often obscure distinction between amortizable
and unamortizable intangible assets.
Conversely, the landlord has a deferred lease acquisition cost asset amortizable
over the term of the lease, including renewal periods, which is usually substantially less than the 31.
You may need to: * identify amortizable
assets and fair market values in a purchase agreement to provide the proper tax treatment for individual assets; * buy or sell shares in the foundry to establish the value of a minority interest; * obtain financing or recapitalize business; stock valuation helps set collateral value for obtaining financing; * establish or update an employee stock ownership plan; (ESOP).
2 million impairment of SRO amortizable
assets in the fourth quarter of 2010.