EXPENSE – RECOGNIZE



EXPENSE/EXPENSES – RECOGNIZE

…………..Expense are recognized as collections are made until all costs have 13655

appropriate income tax expense applicable to transactions recognized 14013

purchase, and award plans should be recognized as an expense of one or 41283

recognizes compensation expense in measuring net income. 41387

recognized as an expense are the ones in which the employee services 41723

recognized as expense over the period the employee performs related 41981

amount, if any, to be paid by an employee and is recognized as expense………. 42077

tax purposes even though it recognizes no compensation expense in 42861

compensation may be less than the compensation expense recognized for 51641

To recognize interest expense for 74283

recognized as an expense of future periods. Others believe that the 78447

costs which are recognized as an expense of future periods under 78773

termination liability and expense should be recognized when the 79057

the termination expense should be recognized at that time. The Board 79065

shareholders* equity and recognize compensation expense for a 84109

will eventually be recognized as compensation expense are items of 84167

………expense shall be recognized on the payable for any period between the 115247

………Expense or (b) recognize a loss or gain by changing the recorded 118923

debtor should recognize an interest expense and payable for contingent 120901

Footnote 12--The only exception is to recognize interest expense………121577

recognized as interest income or interest expense over the lives of 147399

benefits is recognized as expense as claims are paid. For 19X4, those 155445

to expense as incurred or recognized as a loss when the effort was 188605

recognizing it as a reduction of book income tax expense in advance of 191477

87. An expense or loss is recognized if it becomes evident that 204103

ease. The amount of these expenses to be recognized in each 5271

17. When lease revenues or expenses are recognized for tax purposes 5713

decreased values may recognize expenses and decreases of assets 30115

Three pervasive principles for recognizing costs as expenses…153797

 …expenses on the basis of a presumed direct association with specific 153809

revenue. . . recognizing them as expenses accompanies recognition of 153811

accounting period as expenses because (1) costs incurred during the 153829

80. Matching, in the sense of recognizing expenses by associating 153885

believe that matching in the sense of recognizing expenses by 154537

Associating Cause and Effect. Some costs are recognized as expenses ….188373

. recognizing them as expenses accompanies recognition of the revenue. 188377

components of earnings than for recognizing expenses and losses. 200995

¡E Guidance for expenses and losses is intended to recognize: 201035

-Consumption of benefit. Expenses are generally recognized when an 201039

-Loss or lack of benefit. Expenses or losses are recognized if it 201047

and gains than for recognizing expenses and losses, and those 203819

operations involved and the way expenses are recognized.34 208685

recognizing expenses or costs of production. That is, amortization is 209215

examples of amortizations include recognizing expenses for 209231

usually fit that description and are usually recognized as expenses in 209419

recognized as expenses in the period in which they are incurred 209423

of items that may be recognized as expenses or losses rather than as 210085

are recognized as expenses in the periods in which product is sold 213535

 depreciation of construction equipment are recognized as expenses in 213551

bases for recognizing expenses but not in the same order. 213701

operations involved and the way expenses are recognized. 217123

recognizing expenses or costs of production. That is, amortization is 219043

examples of amortizations include recognizing expenses for 219059

usually fit that description and are usually recognized as expenses in 219267

that may be recognized as expenses or losses rather than as assets 220299

are recognized as expenses in the periods in which product is sold 224405

 depreciation of construction equipment are recognized as expenses in 224421

three bases for recognizing expenses but not in the same order. 224719

Guidance for recognition of expenses and losses, set forth for 224723

EXPENSE – DETERMINE

…..Expenses or losses are deducted in determining taxable income 14413

. ….Expenses or losses are deducted in determining taxable income 14439

….expenses in the determination of results of operations. 15149

project to determine whether deferred compensation expense and ….84189

……….expense rather than the location of its incurrence shall determine 111013

not determined by the expenses of the period and therefore they can 140169

……….Expense at an amount determined by applying the effective rate to the 211739

………..Expense at an amount determined by applying the effective rate to the 222223

EXPENSE – INCURR

as from recording as expense when incurred to deferring and amortizing 33679

recording it as an expense when incurred because future benefits of 33735

shall be charged to expense when actually incurred. 68363

However, initial direct costs may be charged to expense as incurred if 69009

charging it to expense when incurred, would not be material. In that 77851

research and development expense often is incurred centrally and not 92317

(such as income tax expense incurred by the fund, if applicable), 178023

contributions shall be charged to expense when incurred. 181429

costs, which are charged to expense when incurred under the provisions 183581

approach, all exploratory costs are charged to expense when incurred, 185793

charged to expense when incurred; the costs of exploratory wells are 185801

some expense all such costs when incurred; others capitalize 186103

when incurred; and (c) charge it all to expense when incurred but 186119

all to expense as incurred and (b) charge to expense as incurred but 186141

all to expense as incurred and (b) charge to expense as incurred but 186141

Others expense all exploratory drilling costs as incurred but 186161

costs are charged to expense as incurred. 186213

………expense when incurred by an established operating enterprise because 187449

to expense as incurred or recognized as a loss when the effort was 188605

smaller amounts of costs that are charged to expense as incurred, such 188679

Charging G&G to Expense…. 188915

be charged to expense when incurred. Those costs are information 188931

concluded that G&G costs shall be charged to expense when incurred. 188951

Charging Carrying Costs to Expense………188981

properties and other assets, they are charged to expense when incurred 189007

stratigraphic test wells be charged to expense when incurred on 189305

to record an expense as resulting from incurring a liability is a 213497

record an expense as resulting from incurring a liability is a useful 224347

EXPENSES - INCURR

such expenses when incurred in activities other than leasing. 5277

latter cases, expenses to be incurred in the future must be estimated 8199

Preoperating expenses are deducted in tax returns when incurred and 16845

the period in which the expenses are incurred. Those expenses 27307

the period in which the expenses are incurred. Those expenses………27307

recorded as expenses when incurred. 29759

all of the expenses otherwise incurred in a sale of shares. The 42719

Some costs and expenses incurred in an interim period, however, 45797

………Expenses incurred and fail to recognize gains or losses on nonmonetary 47529

revenues and incur expenses (including revenues and expenses relating 88903

revenues and incur expenses (including revenues and expenses relating 88903 

…..expenses incurred at the consolidated level could be allocated to 91925

of expenses incurred for the corporate headquarters building, which is 93615

operating expenses incurred by an enterprise that are not directly 106787

with generating those revenues, and the costs and expenses incurred in 107663

Footnote 7--Some of the expenses incurred at an enterprise's central 111005

accounting period as expenses because (1) costs incurred during the 153829

including the decrease due to expenses incurred during the period 178021

accounting period as expenses because (1) costs incurred during the 188393

recognized as expenses in the period in which they are incurred 209423

be a cause of the expenses incurred in providing those services; 219369

EXPENSE – ALLOCATE

deferred currently and allocated to income tax expense of future 14539

required to allocate pension expense to each operating segment. 91657

consolidated amounts as a basis for allocating pension expense to 91933

to allocate interest income or expense to periods between 118927

paid under the new terms,34 interest income or expense is allocated to 119399

 …..expense is allocated to the remaining periods between restructuring 119415

currently and allocated to income tax expense of future periods when 222475

EXPENSES – ALLOCATE

….Expenses incurred at the consolidated level could be allocated to 91925

paragraph 10(d). Methods used to allocate operating expenses among 107401

……Expenses including those allocated to segments on a reasonable basis 109163

their nature as operating expenses shall be allocated as operating 111017

EXPENSE - CHARGE

in mind that the annual pension cost to be charged to expense ("the 6345

specific cost or expense item charged to expense for annual reporting 45789

specific cost or expense item charged to expense for annual reporting 45789

shall be charged to expense when actually incurred. 68363

However, initial direct costs may be charged to expense as incurred if 69009

exploratory-type stratigraphic test well be charged to expense if the 181753

the capitalized costs shall either be charged to expense or be 181939

presented (whether those costs are capitalized or charged to expense……183499

costs, which are charged to expense when incurred under the provisions 183581

approach, all exploratory costs are charged to expense when incurred, 185793

charged to expense when incurred; the costs of exploratory wells are 185801

practice of reinstating costs charged to expense in a prior period 186109

properties to which the G&G costs relate; (b) charge it all to expense ….186117

when incurred; and (c) charge it all to expense when incurred but 186119

all to expense as incurred and (b) charge to expense as incurred but 186141

all to expense as incurred and (b) charge to expense as incurred but 186141

completed as a producing well, are sometimes charged to expense when 186169

that did not find reserves charged to expense when that determination 186177  

costs are charged to expense as incurred. 186213

with identifiable future benefits, they are charged to expense or…… 187103

charging to expense costs that are known not to have resulted in 187309

enterprise defers preoperating costs or charges them to expense has 187827

smaller amounts of costs that are charged to expense as incurred, such 188679

Charging G&G to Expense…..188915

be charged to expense when incurred. Those costs are information 188931

concluded that G&G costs shall be charged to expense when incurred. 188951

Charging Carrying Costs to Expense….188981

properties and other assets, they are charged to expense when incurred 189007

charge all costs of drilling exploratory wells to expense when 189071

reinstatement of costs previously charged to expense is inconsistent 189081

stratigraphic test wells be charged to expense when incurred on 189305

record minimum guarantees as assets and charge them to expense in 192225

anticipated returns, shall be charged to expense of the period in 192489

Advances shall be charged to expense as subsequent royalties are 192501

by the artist shall be charged to expense during the period in which 192507

subsequently charged to expense in accordance with the terms of the 192601

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amortization). Various patterns of charging costs to expenses are 34291

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