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.
First,
asset 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.
