Examples of using Expensing in English and their translations into Indonesian
{-}
-
Colloquial
-
Ecclesiastic
-
Computer
-
Ecclesiastic
The Section 179 expensing limit.
Expensing of environmental remediation costs;
Increased Section 179 expensing limits.
Expensing options significantly affect EPS in two ways.
Increased Section 179 expensing limitations.
What Purchases Qualify for Section 179 Expensing?
To read about the debate over expensing, see The Controversy Over Option Expensing.
Note: This is provided as anexample of a de minimis safe harbor expensing policy.
Finally, those against expensing of options advance what I would call the"useful fairy-tale" argument.
Subsequently, the extraordinary boom inshare prices made critics of option expensing look like spoilsports.
With mandatory ESPP expensing, companies are making many changes in their ESPPs, as a related FAQ explains.
Whereas the treasury-stock method increases the denominator of the EPS ratio by adding shares,pro forma expensing reduces the numerator of EPS.
This is how companies issue options without expensing them-- by granting the options at fair market value.
The rule for expensing options has to be simple enough to be easily implemented with a basic, commonly available model, and commonly available data.
The purpose of the studyis to help investors gauge the impact that expensing employee stock options will have on the 2005 earnings of US public companies.
S&P takes issue with those companies that try to emphasise earnings before deducting stock option expense andwith those analysts who ignore option expensing.
As the opponents of expensing point out, no such correcting mechanism currently exists to adjust grant-date estimates of stock option costs.
Underreporting‘line costs'(interconnection expenses with other telecommunication companies)by capitalizing these costs on the balance sheet rather than properly expensing them.
They allow full current expensing of trading expenses without limitation, thereby circumventing the limitation on miscellaneous itemized deductions.
Hall have advocated slightly different forms of a flat-rate tax onlabor income coupled with immediate deduction(“expensing”) of the cost of all investment for the corporate income tax.
The new permanent Section 179 expensing limit allows a business to take a current year deduction of the full purchase amount up to $500,000 for assets under $2 Million.
Absorption costing, also known as full absorption costing,can be defined as a managerial accounting cost method of expensing all costs related to manufacturing of a specific product.
We believe that the case for expensing options is overwhelming, and in the following pages we examine and dismiss the principal claims put forward by those who continue to oppose it.
However, easy to provide an accounting mechanism that maintains theeconomic rationale underlying stock option expensing while addressing critics' concerns about measurement error and the lack of reconciliation to actual experience.
Capitalization versus expensing: Businesses sometimes have the choice of either capitalizing a purchase(making it an asset) or expensing a purchase(taking deductions based on depreciation).
Such amounts are deductible under the de minimis rule whether this financial accounting procedure applies in isolation orin combination with a financial accounting procedure for expensing amounts paid for property that does not exceed a specified dollar amount.
The guidelines set forth in thispolicy are the company's de minimis expensing policy, and is a necessary requirement for compliance with the Internal Revenue Code and the tangible property regulations promulgated thereunder.
The distribution of resources across generations arises through a host of fiscal policies, including deficit finance, the pay-as-you-go finance of Social Security and Medicare benefits, shifts in the tax structure away from consumption and capital income taxation toward wage taxation,and even capital depreciation and expensing provisions.
Our colleague WilliamSahlman in his December 2002 HBR article,“Expensing Options Solves Nothing,” has expressed concern that the wealth of useful information contained in the footnotes about the stock options granted would be lost if options were expensed.
The impact of option expensing on the Standard& Poor's 500 will be noticeable, but in an environment of record earnings, high margins and historically low operating price-to-earnings ratios, the index is in its best position in decades to absorb the additional expense.