Accounting for acquisition related costs
[DOC File]Consultant's Cost Account Information
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This includes current financial year costs, general management and accounting structures, government contract relationships, and your knowledge of cost accounting guidelines. Section II - Direct Costs. Direct Costs are those costs that can be charged as project costs, such as direct labor, mileage, etc.
[DOCX File]Statutory Accounting Principles Working Group
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Acquisition costs are those costs that are incurred in the acquisition of new and renewal insurance contracts and include those costs that vary with and are primarily related to the acquisition of insurance contracts (e.g., agent and broker commissions, certain underwriting and policy issue costs, and medical and inspection fees).
[DOC File]The acquisition of some assets automatically creates an ...
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The acquisition of some assets automatically creates an obligation related to the retirement of the asset. For example, power plants, mines, and industrial manufacturing sites usually involve significant costs related to their closure. FASB Statement No 143,
[DOC File]AOL case - in class
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other costs related to the acquisition of subscribers, as well as general marketing costs, are expensed as incurred. On a quarterly basis, management reviews the estimated future operating results of the Company's subscriber base in order to evaluate the recoverability of deferred subscriber acquisition costs and the related amortization period.
[DOC File]CHAPTER 10
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COSTS SUBSEQUENT TO ACQUISITION: After plant assets have been installed and are in use, additional costs are incurred related to the asset. We must decide which accounting period to allocate these costs to. In general, costs incurred to achieve greater future benefits should be capitalized, whereas, expenditures that simply maintain a given ...
[DOC File]CHAPTER 12
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7. Explain the accounting issues related to intangible-asset impairments. 8. Identify the conceptual issues related to research and development costs. 9. Describe the accounting procedures for research and development costs and for other similar costs. 10. Indicate the presentation of intangible assets and related items. *11.
[DOC File]ACCOUNTING CLUSTER STANDARDS
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Account for the acquisition, amortizations, and disposal of intangible assests. ... Analyze the purposes of notes payable; set up and maintain accounts for payables and related interest. Use appropriate accounting concepts and techniques to analyze and record the issuance, amortizations, and retirement of bonds. ... Explain the costs and ...
[DOCX File]Policy and Procedures for Capitalization
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Below are the acquisition and accounting procedures for capital and non-capital assets. ... Depreciation costs will be based on the straight-line depreciation method (i.e., costs are depreciated evenly over the estimated useful life of the asset) and will begin with the date the asset was placed into service ... All capital assets and related ...
[DOCX File]Statutory Accounting Principles Working Group
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2.Acquisition costs are those costs that are incurred in the acquisition of new and renewal insurance contracts and include those costs that vary with and are primarily related to the acquisition of insurance contracts (e.g., agent and broker commissions, certain underwriting and policy issue costs, and medical and inspection fees).
[DOCX File]Statutory Accounting Principles Working Group
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This SSAP establishes statutory accounting principles for policy acquisition costs and commissions. Pursuant to SSAP No. 71, all policy acquisition costs and commissions shall be expensed when incurred. Although the ASU is streamlining the amortization of capitalized deferred acquisition costs, this revision will not impact statutory accounting.
[DOC File]04-90 - HHS
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Usual provider costs related to the excision of a cadaver organ include: ... 2771.1 Accounting For The Cost of Organ Acquisition. A. Outpatient Costs.--Included in the cost of organ acquisition are hospital costs normally classified as outpatient cost applicable to organ excisions. Services include donor and donee work-up furnished prior to ...
[DOCX File]Comparison of Major Contract Types
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In the DoD, FPRP contracts are frequently used for aircraft engine acquisition, where the nature of manufacture and resulting methods of accounting for costs lend themselves to periodic, plant-wide pricing on a prospective basis. The FPRP contracts have two key elements: Firm fixed-price for an initial period of contract deliveries or performance.
[DOC File]Chapter 10: PPE part 1
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Costs Subsequent to Acquisition. General rule is that costs that achieve greater future benefits are capitalized and costs that only maintain a given level of service should be expensed in the period incurred. Greater future benefits are defined as one or more of the following: (1) Increase the useful life of an asset.
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