Results 221 to 230 of about 30,924 (262)

The Choice between Capitalizing and Expensing under Rate Regulation

The Bell Journal of Economics and Management Science, 1974
In this paper we give a mathematical analysis of some of the consequences, over time, of the decision to capitalize or to expense. Both regulated and unregulated firms are considered. It is shown that for a regulated firm, in contrast to an unregulated one, this decision does have an impact on the customers, who should rationally prefer either ...
Peter B. Linhart, Joel L. Lebowitz, Frank W. Sinden   +2 more
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Normative Capital Formation and Capital Equipment Expensing in a Realization-Based Income Tax

SSRN Electronic Journal, 2003
Recently, I published an article that characterized the U.S. income tax as a specialized sub-category of a true income tax and dubbed it a "realization-based income tax" (RBIT). It analyzed cost recovery theory and policy with respect to equipment. The article argued that normative cost recovery policy for a tax on capital income in such a tax base ...
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Effect of the Investment Tax Credit on the Capitalize-Expense Decision.

The Accounting Review, 1968
Abstract The federal income tax laws and regulations allow a certain latitude for businessmen to either capitalize or expense certain expenditures. One major area where such a latitude exists is repairs. When a company makes an expenditure for repairs which could be either capitalized or expensed without forseeable objection from the ...
Thomas A. Morrison, Stephen L. Buzby
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FY2015 Administrative and Capital Expenses and Output Cost Estimates

Policy Papers, 2015
The administrative expenditure outturn for FY2015 reflects continued budget discipline, as new demands and initiatives were accommodated through reprioritization and better use of existing resources within an unchanged envelope. The overall budget utilization rate of 98 percent was achieved through more efficient personnel management practices and ...
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Tax Incentives and the Decision to Capitalize or Expense Manufacturing Overhead.

Accounting Horizons, 1989
Abstract The article investigates whether absorption costing is or is not required for financial reporting, and whether it was required for tax reporting prior to the Tax reform Act of 1986 in the U.S. Despite the common assertion that absorption costing is required for financial reporting, it can be argued that both absorption and ...
Eric W. Noreen, Robert M. Bowen
openaire   +1 more source

Capitalizing R&D expenses versus disclosing intangible information

Review of Quantitative Finance and Accounting, 2014
We study how to improve the value-relevance of financial information for intangible-intensive firms by investigating two alternatives: capitalizing R&D expenses and disclosing intangible information. Using patent counts/citations to proxy for intangible intensity, we find that the incremental value-relevance of disclosing patent counts/citations is ...
Mustafa Ciftci, Nan Zhou
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Regions in 2016: Indexes Have Improved at the Capital's Expense

SSRN Electronic Journal, 2017
In 2016, the number of major indexes – investment dynamics, population income, and consumption (retail trade) – was declining. Indexes of the budgets balance significantly improved but mainly at the Moscow budget’s expense. In 2016, industry demonstrated weak growth and the unemployment level remained low.
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Do your capitation expenses match these benchmarks?

Capitation management report, 1999
Data Insight: By understanding the percentage of premium dollars allocated to each category of expense, you can determine how much to expect in percent-of-premium contracts and how much to allocate for subcapitation.
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Education expenses as a component of investment in human capital

INFORMATION TECHNOLOGIES AND MANAGEMENT IN HIGHER EDUCATION AND SCIENCES. PART, 2022
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Controlling supply expenses through capitated supply contracting.

Healthcare financial management : journal of the Healthcare Financial Management Association, 1997
Some providers dealing with the financial challenges of managed care are attempting to control supply expenses through capitated supply contracting and similar risk/reward sharing arrangements. Under such arrangements, a supplier sells products and services to a provider for a fixed, prospective price in exchange for the provider's exclusive business ...
openaire   +1 more source