It bears discussion that although not technically a transaction that comes within the definition of an AAA, the deemed asset sale pursuant to a [section]338(h)(10) election is treated similarly to an AAA under [section]1060 in that the residual method
is dictated for determining the basis of the purchaser's assets.
Minimum Residual Method
. [??] is the projection coefficient of category i from y to the dictionary D.
by surface residual method
at different time intervals.
In order to quantify what the meaning of this small" is, the weighted residual method
depends on (N + 1) tests functions n and scalar product of R with these functions becomes zero:
B., "A least-squares boundary residual method
for numerical solution of scattering problems," IEEE Transactions on Microwave Theory & Techniques, Vol.
Nachtigal, A look-ahead variant of the lanczos algorithm and its application to the quasi-minimal residual method
for nonHermitian linear systems [Ph.D.
1060, the residual method
applies only where there is not a written allocation of the purchase price.
Depreciation Adjusted Asset FMV Claimed Basis Inventory $10,000 -0- $8.000 Land 42,000 -0- 15,000 Building 48,000 $9,000 36,000 Machine A 71,000 $27,200 63,800 Machine B 24,000 12,960 22,040 Truck 6,500 18,624 5,376 $201,500 $67,784 $150,216 Under the residual method
, you allocate the selling price to each of the assets based on its FMV ($201,500].
The center said its estimates are calculated using the "residual method
," in which "a demographic estimate of the legal foreign-born population - naturalized citizens, legal permanent residents, temporary legal residents and refugees - is subtracted from the total foreign-born population."
The guidance requires the allocation of revenue to elements of the arrangement using the residual method
. Under the residual method
, the undiscounted fair value of the undelivered elements is deferred and the residual amount of revenue is allocated to the delivered items.
The Weighted residual method
is of the generalization of the Ritz-variational method where in we seek an approximate solution in the form of linear combination of suitable approximation functions.
* The elimination of the residual method
and other finer points of the new standards may mean that accounting systems and policies will have to be reconfigured.