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- 1From:The CPA Journal (Vol. 78, Issue 12) Peer-ReviewedRed Moon Solutions 2201 Canto Court, Suite 118 Sarasota, FL 34232-6254 Phone: (800) 224-1260 Fax: (941) 379-7111 Contact: Tracy Wheeler E-mail: traci.wheeler@redmoonsolutions.com Web Site:...
- 2From:The CPA Journal (Vol. 78, Issue 12) Peer-ReviewedRed Moon Solutions 2201 Canto Court, Suite 118 Sarasota, FL 34232-6254 Phone: (800) 224-1260 Fax:(941)379-7111 Contact: Tracy Wheeler E-mail: traci.wheeler@redmoonsolutions.com Web Site:...
- 3From:Government Computer News (Vol. 13, Issue 18)The Intergraph FM series is a group of database-driven applications for tracking preventive maintenance and managing assets, facilities and leases. Running under Microsoft Windows and Windows NT, it automates...
- 4From:Economic Theory (Vol. 62, Issue 1-2) Peer-ReviewedWe build an infinite-horizon dynamic deterministic general equilibrium model with imperfect markets (borrowing constraints), in which heterogeneous agents invest in capital or/and financial asset and consume. There is a...
- 5From:Tax Executive (Vol. 62, Issue 6)With the personal property tax assessment date nearing in many jurisdictions, companies that operate multiple locations are pondering possible solutions to reduce their tax liability, while also ensuring the necessary...
- 6From:Financial Executive (Vol. 31, Issue 2) Peer-ReviewedAlthough they're considered low risk by auditors, fixed assets need attention to ensure the organization's records are accurate and its controls provide effective oversight of this area. As with other asset classes,...
- 7From:The CPA Journal (Vol. 85, Issue 10) Peer-ReviewedFor taxable years beginning on or after January 1, 2014, there is a small window of time during which taxpayers can "scrub" their fixed asset system for existing partial asset dispositions. These are duplicate assets,...
- 8From:The CPA Journal (Vol. 62, Issue 9) Peer-ReviewedThe term 'long-lived asset' refers to such properties as a business organization's buildings, land, machinery and equipment. These assets are susceptible to an impairment of value, that is, a sharp and unexpected decline...
- 9From:Strategic Finance (Vol. 102, Issue 11) Peer-ReviewedPrior to the COVID-19 pandemic, Dublin Airport had more than 2,000 departures each week to about 200 global destinations. In 2019, 32.9 million passengers passed through its gates and 50 different airlines operated...
- 10From:Strategic FinancePeer-ReviewedWith advanced computer systems and software programs now present in the marketplace, there are virtually no limits to the number of fixed assets an organization's accounting department can track. While they devote much...
- 11From:Financial Executive (Vol. 15, Issue 1) Peer-ReviewedReal estate normally constitutes 20% to 30% of a corporation's total assets and is thus typically a major corporate investment. Real estate-related expenses or costs affect a company's income statement. Changing times...
- 12From:School Library Journal (Vol. 52, Issue 4)Follett Software Company's newly released Destiny Asset Manager uses a browser-based interface and scanner technology to keep track of all of a school's fixed and portable assets. Besides a description of the item,...
- 13From:CFO, The Magazine for Senior Financial Executives (Vol. 15, Issue 11)The fast pace of mergers and acquisitions of late seems to have overwhelmed a critical business practice: fixed-asset planning. The result, according to a recent study, is a sloppy bottom line and disappointing stock...
- 14From:Strategic FinancePeer-ReviewedSuppose your external auditor is addressing a meeting of your audit committee and he or she says, "You have a material weakness in your internal controls." Are there any words more likely to cause heart palpitations in...
- 15From:American Economist (Vol. 45, Issue 1) Peer-ReviewedPeter Bossaerts[*] Abstract This article surveys financial markets experiments from a particular vantage point, namely, asset pricing theory. The goal is to assess to what extent these experiments have (and could)...
- 16From:The National Public Accountant (Vol. 42, Issue 6)The Statement of Financial Accounting Standards No. 121 (SFAS 121) provides a long-awaited standard in accounting for declines in the values of fixed assets. Some companies often have a different book value of fixed...
- 17From:Journal of East Asian Studies (Vol. 21, Issue 3) Peer-ReviewedAbstract This article attempts to estimate the effects of informal political coalitions on China's private investment. Theoretically, the party-state clients of China's supreme leaders are expected to have stronger...
- 18From:CFO, The Magazine for Senior Financial Executives (Vol. 15, Issue 2)Jennifer Kruger is a freelance writer based in Hoboken, New Jersey. With mergers creating more unwanted property, finance executives must come up with creative ways of unloading it. Fruit of the Loom had a vast...
- 19From:Operations Research (Vol. 56, Issue 3) Peer-ReviewedWe formulate a finite-horizon nonstationary dynamic single-asset assembly problem, which covers both a liquid-asset assembly problem, based on the work of Rosling published in 1989, where the single asset is the single...
- 20From:Economic Inquiry (Vol. 34, Issue 1) Peer-ReviewedThis paper uses data from machinery dealers to estimate the retirement and depreciation patterns for a broad set of conventional machine tools. According to the dealers, the average service life of these machines at the...