When the child attained age 14 or more, the assets
were typically sold or redeemed, because the tax no longer applied.
Others sell retired high-tech assets
in the secondary market, where used computers, depending upon configuration, can command up to $800 per asset
While these measurement techniques add to the transparency of management's reporting of asset
values, they must be "tempered by the economic realities of managing such assets
in a market environment that moves up and down and from moment to moment," Mard adds.
The degree to which a firm is levered is calculated as the ratio of total assets
to owners' equity.
The DAU is planning the development of a central Learning Asset
Digital Repository (LEADR) that will serve as a central database of learning assets
that are principally developed and managed by DAU, but also house other DoD assets
that DAU is specifically responsible for managing.
With this in mind, all companies will benefit from determining the value of their intangible assets
If the FMV of the asset
becomes less that the carrying value of the asset
, a writedown will have to be taken.
A banking institution may reduce an ATRR when notified by the Board or, at any time, by writing down such amount of the international asset
for which the ATRR was established.
Generally, the current assets
of accounts receivable and inventory serve as the borrowing base for a revolving credit facility that can be drawn down and repaid.
Fifth, in many countries the growth of tradable asset
markets has been encouraged by government policies, such as promoting the development of capital markets, encouraging small investors to participate, reducing government pensions, encouraging home ownership and tax policies favouring capital gains over interest income.
forfeiture should remain one of the investigative priorities of the case.
The development of benchmarks is an opportunity to increase the dialogue between asset
, portfolio and company managers on the risk/return tradeoffs of alternative strategies and strengthen the company's financial-management infrastructure.