assets


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assets

[′a‚sets]
(industrial engineering)
All the resources, rights, and property owned by a person or a company; the book value of these items as shown on the balance sheet.
References in periodicals archive ?
The applicant must report his or her own income and the parents' income for the preceding calendar year (e.g., 2006) and assets as of the date the application is signed; see www.fafsa.ed.gov.
Allan Cohen, assistant controller for Time Warner, agrees that certain aspects of FAS 157 are easier to apply when valuing financial instruments and more difficult to apply when valuing non-financial assets. Specifically, FAS 157 defines fair value as the price that would be received to sell an asset, which is an "exit price" notion.
Ambit Partner and CEO, Ashok Wadhwa commented that "The concept of growth for Ambit with a collaborative strategy was further emphasized by the partnership with Nikko AM who are the best in class in the asset management business."
Because a CRT is structured as a separate entity for all tax purposes, any transfer of assets to the trust is considered to have at least one gift component.
* The assets are heavy and retired in large quantities.
Protecting your assets is required not only because of divorce but under the Sarbanes-Oxley Act, civil awards against CEOs can be quite large.
The graph below shows the Basel IA and Basel II capital for a range of assets with different credit grades (here the capital for Basel II assumes 3 year maturity and 25% LGD).
Investment Recovery (IR) professionals are charged with the challenging responsibility of managing the rocky landscape of surplus assets to maximize value and reduce risk and liability for the company in the final disposition of these assets.
In other words, CPAs should compare the actual tax benefit with the deferred tax asset and credit any excess to stockholders' equity instead of to the income statement.
In the second transaction, on Date 2 the taxpayer transferred substantially all of the assets of five subsidiaries (collectively, Corporations 2) to Buyer 2; Buyer 2 acquired certain other assets as well.
Accounts receivable is an important part of current assets that must be carefully managed.
The DAU's primary strategy is to capture and integrate learning assets, as well as cultivate KS environments that allow for the context building and interaction essential to move beyond piles of data and into the realm of synthesis, action, and continuous learning.