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Should Intangible Investments Be Reported Separately or Commingled with Operating Expenses? New Evidence

Management Sciences, 2017
We propose a new method to estimate intangible investment outlays, other than expenditures on advertising and research and development, that are reported on a commingled basis with operating expenses in the selling, general, and administrative (SG&A ...
L. Enache, Anup Srivastava
semanticscholar   +1 more source

Expense

Journal of the Staple Inn Actuarial Society, 1950
The work of the actuary is largely made up of the four elements of Mortality, Interest, Taxation and Expense. These form what I shall term the actuary's ‘MITE’, and it is noteworthy that of the four, expense comes both last and least in actuarial literature.There are many possible reasons for this.
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Expenses

2017
Abstract Insolvency proceedings inevitably entail cost. In addition to the office-holder’s remuneration, there will be a wide range of other expenses—partly arising out of getting in the company’s assets and making such distributions as the proceeds permit but also arising out of discharging compliance obligations.
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An expensive occupation

Nursing Children and Young People, 2015
Anything that puts people into debt and deters them from training cannot be good. So it was alarming to hear chancellor George Osborne's announcement that the publicly funded bursary is to be scrapped, and that future nursing students will have to take out loans to cover tuition fees and living expenses.
openaire   +2 more sources

Expensive Martingales

SSRN Electronic Journal, 2004
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The Effect of Strategy on the Asymmetric Cost Behavior of SG&A Expenses

European Accounting Review, 2022
Apostolos A Ballas, Orestes Vlismas
exaly  

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