Results 211 to 220 of about 30,920 (261)

Insurance Acquisition Costs: Capitalizing Versus Expensing

Journal of Accounting, Auditing & Finance, 2018
This article examines whether the capitalization–amortization or the direct-expensing method for insurance acquisition costs and commissions better reflects the economic substance. We find that both the currently capitalized–amortized acquisition costs and the as-if asset balance of expensed commissions are positively associated with the market value ...
Chi-Chun Liu, Yi-Ping Liao
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In-process R&D: To capitalize or expense?

Journal of Engineering and Technology Management, 2006
Abstract The FASB recently proposed the capitalization of acquired in-process R&D costs to replace the current practice of expensing this item. This proposal will likely be strongly opposed by corporate executives. We examine whether in-process R&D is an asset worthy of capitalization or an expense, and, if it is an asset, how reliable is its ...
Zhen Deng, Baruch Lev
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Estimation of capitation expense for specialty services

The Annals of Thoracic Surgery, 1996
Sources of financial uncertainty under capitation plans include not knowing the game rules, using the wrong game rules, basing financial decisions on incomplete data, or even being clueless about the factors that will determine financial risk. Financial risks under managed care can involve price, utilization, selection, and partner risks.
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Fixed and Variable Tax Expense and the Cost of Equity Capital

The Journal of the American Taxation Association, 2020
ABSTRACT Prior studies provide mixed evidence on the relation between tax avoidance and cost of equity capital. To understand how this relation varies across firms, we model income tax as containing both a fixed component (like a tax credit or deduction) and a variable component (a tax rate) and investigate how each type of tax expense ...
Qintao Fan, David A. Guenther, Kaishu Wu
openaire   +1 more source

Capitalization vs Expensing and the Behavior of R&D Expenditures

SSRN Electronic Journal, 2016
We examine the effect of capitalization vs. expensing on UK firms’ R&D expenditures. Our investigation is motivated by the UK’s mandatory switch from UK GAAP to IFRS in 2005. Under UK GAAP, firms could elect to expense or capitalize development expenditures, but IFRS mandates capitalization.
Dennis Oswald, Ana Simpson, Paul Zarowin
openaire   +1 more source

Avoiding expensive mistakes in capital investment

Long Range Planning, 1994
Abstract Academics, in the past, have provided management with a wide range of suggestions on how to analyse and appraise their investment in capital goods. Many sophisticated appraisal techniques have been accepted for use by project sponsors in the majority of organizations. However, as recent empirical research has revealed, the capital investment
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ENVIRONMENTAL "REMEDIATION" EXPENSES AND A NATURAL INTERPRETATION OF THE CAPITALIZATION REQUIREMENT

National Tax Journal, 1994
Discusses the income taxation of outlays for environmental restoration( or "remediation"). Talks about how anticipated reclamation cost will be taxed.
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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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18 dB Noise Control for $0 Capital Expense

INTER-NOISE and NOISE-CON Congress and Conference Proceedings, 2023
In metropolitan areas, new laboratory and research facilities are expanding closer to residential areas and creating sound emissions conflicts between these two groups. A recent project that revitalized an old, unused warehouse into a new laboratory facility for cutting-edge research required significant exterior ventilation and cooling equipment ...
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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
openaire   +1 more source