Through "Intangible Assets
and Communication," Roberts, Bronn and Breunig provide the steps for identifying and communicating the value of intangible assets
for companies and organizations.
The degree to which a firm is levered is calculated as the ratio of total assets
to owners' equity.
It is obvious that the asset
must be recorded on one corporation's books.
For purposes of this paragraph, international assets
may be written down by a charge to the Allowance for Loan and Lease Losses or a reduction in the principal amount of the asset
by application of interest payments or other collections on the asset
; provided, that only those international assets
that may be charged to the Allowance for Loan and Lease Losses pursuant to generally accepted accounting principles may be written down by a charge to the Allowance for Loan and Lease Losses.
As these companies' earnings have suffered, they have turned to the inherent value of their assets
-- accounts receivable, inventory and fixed assets
-- to deliver the operational flexibility and borrowing power their cash flows can no longer command.
We may now be seeing a period of "value illusion," as people do not realize that the apparently inevitable upward march of asset
prices is much less certain in a world of zero inflation.
1(g) (the kiddie tax) are designed to minimize the family income tax advantage obtained when (1) parents gift assets
to a child, (2) the investment income is taxed at the child's lower income tax rates and (3) family wealth increases.
This packaging standard should be combined with the on-site serial number capture of each retired asset
141 and 142 raise complicated competitive issues by forcing companies to divulge IP asset
values they might prefer to keep secret.
In 1996 it enacted criminal sanctions for the transfer of assets
with the intent of qualifying for Medicaid to cover long-term care costs.
4%) were chosen that had material asset
impairment losses in at least one of these three years.
management also refers to maintenance of movable assets
such as furniture, computers and art - any tangible item used by the organization.