The fourth quarter and full year 2017 earnings were reduced by $2.5 million resulting from an increase in federal income tax expense necessary to revalue
the Company's net deferred tax assets at the end of the year.
At present, the company expects to record an estimated non-cash charge between $4M and $8M in Q4 to revalue
its Deferred Tax Assets and Deferred Tax Liabilities as a result of the lower tax rate.
She filed a case with the court, demanding the commissioning of three experts to revalue
the registered land and cancel the previous assessment.
They focus on how actors in specific rural areas identify and revalue
internal potentials and unlock new resources of their regions; the role of external actors, the local population, and further stakeholders in these processes; the impact of European, national, and regional policies on the dissolution and recreation of rural peripheries; and the obstacles to overcoming structural economic, social, and spatial advantages.
In addition, the capital account maintenance rules permit a partnership to revalue
its assets and restate the partners' capital accounts to reflect each partner's economic share of the underlying assets at FMV, but only if the adjustments are made principally for a substantial nontax business purpose in connection with specific events.
Also, managers may choose to revalue
assets when they face financial constraints such as violation of covenants, suffer higher debt contracting costs, and have good investment opportunities with severe underinvestment problems.
Mark Clapham, regional head of rating at LSH in Birmingham, said: "A combination of full empty rate charges and the failure to revalue
has unfairly affected those sectors which most need help.
Oman has no plans to join the proposed GCC single currency and will not revalue
The Tories pledged to revalue
business rates in 2015 to reflect the financial crisis - but the move has now been put back until 2017.
A sale at the price Rosen wants would revalue
the 38-story, Mies van der Rohe- and Philip Johnson-designed Seagram Building, at 375 Park Avenue, at over $1.8 billion.
"These concerns are precisely why as a Government, we had already sought the powers to free us from the requirement to revalue
council tax in Wales before 1 April 2015.
These concerns are precisely why as a Government [we] had already sought the powers to free us from the requirement to revalue
council tax in Wales before April 1, 2015.