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n 1. an allowance or deduction made from a gross sum.
v 2. to reduce the amount of a professional fee.
References in periodicals archive ?
If the client's goals include maintaining an income stream from the assets, it may seem as though the "interest-only" installment note that reflects the discounted value of the LLC interest would conflict.
Using a five percent interest rate, we estimate that within-patent entry alone reduces the present discounted value of years 0-16 sales by four percent ($11,313 vs.
The main advantage of a QPRT is the ability to transfer property at a discounted value, thereby saving estate taxes; disadvantages include the loss of the outright ownership of a residence during the grantor's life.
35) If, however, the lessor knows the cost will not reflect the value of the improvements to the lessor, the lease agreement should provide for a discounted value to be credited against the rent.
The discounted value is referred to as the derived value.
Thus, the valuation starting point is the discounted value of the minority interest, to which is added a slight premium to reflect the ability to combine with others to exert control.
The discounted value of the economic benefits of the licensed process is evaluated by comparing the product values before and after implementation.
The taxpayer initially treated the transfers as sales of leases to the bank, and included the full discounted value of the leases in income.
Previous business decisions, such as (xiv) Sara Lee's ability to achieve planned cash flows from capital expenditures and acquisitions, particularly Earthgrains, and the impact of changing interest rates and the cost of capital on the discounted value of those planned cash flows; (xv) credit ratings issued by the three major credit rating agencies and the impact these ratings have on Sara Lee's cost to borrow funds; (xvi) the settlement of a number of ongoing reviews of Sara Lee's income tax filing positions in various jurisdictions and inherent uncertainties related to the interpretation of tax regulations in the jurisdictions in which Sara Lee transacts business; and (xvii) the continued legality of tobacco products in the Netherlands, Germany and Belgium.
Second, the property transferred is conveyed at a discounted value to reflect the reduction in value attributable to the interest retained by the transferor.
On the death of a senior family member partner, there generally is no estate tax on the difference between the value of the underlying assets and the discounted value of the partnership interest because the difference is not transferred to anyone.
Lenser and Associates which has attributed a pre-tax, 10% discounted value of approximately US$9.