Chapter 8
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The document discusses capital gains and losses for tax purposes. It defines key terms like capital assets and holding periods, and how to calculate realized and recognized gains and losses. It also covers the tax treatment of long-term and short-term capital gains, including preferential rates for long-term capital gains. Net capital gains and losses are calculated by netting short-term and long-term transactions separately.
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The main way to “go cloud” has proved to be, for security and economic reasons, hybrid : mixing private with public. Moving to Cloud PaaS is then requires to: manage the lifecycle of applications over different cloud providers; mask the heterogeneity; automate the deployment whatever the application technology and execution environment are, etc. This is what tackles OpenCloudware, which aims at enabling flexible multi-cloud applications thanks to a full automated think-build-run chain.
In the presentation we present a sample from OpenCloudware results demonstrating in particular a complete mechanism, comprising: application selection, deployment, benchmarking. OpenCloudware supports many IaaS infrasctructures, including OpenStack (via OW2stack). OpenCloudware is supported by the French administration through its IT support program "Fond National pour la Société Numérique".
Sofa2 Q-im ress-ow2-conference-nov10
The document summarizes a joint presentation by Petr Hnetynka and Jan Kofron on the SOFA 2 and Q-ImPrESS projects. It provides an overview of SOFA 2 features such as its component model, formal specification of behavior, and development tools. It also summarizes Q-ImPrESS' goal of creating service-oriented software with predictable quality, its method involving reverse engineering and model transformations, and its use of SOFA for consistency checking.
Project NGX - Proposal
Our Air Hockey Game project will be based on these trends, making a simple air hockey game in web platform. This game will be remote controlled using user’s own smart devices such as Galaxy or iPhone and they can see their game play view through web pages in their laptop or PC.
Antelink Project, OW2con11, Nov 24-25, Paris
This document discusses the challenges of managing open source licenses in software projects. It notes that licenses can change over time and license data may be unreliable, which can lead to non-compliance and serious legal implications like lawsuits. It presents three approaches to handling licenses: a manual approach, a reactive tool-based approach, and a proactive tool-based approach. The manual approach is time-consuming. The reactive approach detects issues after software is built. The proactive approach iteratively detects licenses throughout the development process using tools to prevent non-compliance and encourage early remediation.
Migration Novaforge OW2 Conference Nov10
The document discusses migrating projects from OW2 Forge to NovaForge. It outlines NovaForge's history and architecture. The reasons for migration include NovaForge being more actively developed and having additional features. The migration process involves identifying key data to move, developing Talend connectors to extract data from OW2 Forge and import it into NovaForge, and testing the migration on local servers before deployment. Challenges include synchronizing different data models and scheduling cuts over to minimize disruption to active OW2 Forge projects.
Free Cloud Alliance OW2 Conference Nov10
The document introduces the Free Cloud Alliance (FCA), an open source cloud computing platform. It discusses how FCA provides infrastructure as a service (IaaS), software as a service (SaaS), and platform as a service (PaaS) capabilities similar to proprietary offerings but with open source software. Upcoming projects include SlapOS, an operating system based on distributed processes, and UNG Docs, an open source document collaboration platform. Demo applications show how SlapOS can distribute workloads across multiple data centers and clouds, and how UNG Docs allows for distributed editing of documents.
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Similar to Chapter 8
Chapter 8
This document provides an overview of key concepts related to capital gains and losses for income tax purposes. It defines capital assets and discusses the tax treatment of capital gains and losses, which depends on the holding period. Short-term capital gains are taxed as ordinary income, while long-term capital gains are taxed at preferential rates. The document also covers determining gain or loss amounts and the tax treatment of section 1231 assets.
ACCT 321 Chapter 11
This chapter discusses taxation of investments including interest, dividends, capital gains and losses. Interest and dividends are generally taxed as ordinary income. Capital gains are taxed at preferential rates depending on the holding period. Losses can offset gains of the same character and up to $3,000 of ordinary income. Tax planning strategies include holding investments long-term to qualify for lower capital gains rates and loss harvesting. The chapter also covers tax-exempt investments like municipal bonds and life insurance.
Chapter 3
The document summarizes various topics related to business income and expenses for individual taxpayers, including:
- Rules for rental property income and expenses
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Residential property can be a lucrative business, but profits or gains will be subject to tax. In this post we discuss some of the property tax planning options, including using limited companies or LLPs, trading vs investment property, capital gains tax and entrepreneurs relief.
1.-Copyright © 2020 McGraw-Hill Education (Australia) Pty
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Deegan, Financial Accounting 9e
18-*
Chapter 18
Accounting for
income taxes
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Deegan, Financial Accounting 9e
18-*
Introduction to accounting for income taxes
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Deegan, Financial Accounting 9e
Some differences between accounting and tax rulesItemGenerally accepted accounting ruleTax ruleMany accrued expenses (e.g. long-service leave, warranty costs)An expense when accruedRecognised as a tax deduction when paidMany prepaid expenses (e.g. prepaid rent)Initially an asset—expensed when economic benefits usedTypically a tax deduction when paidRevenue received in advance (e.g. rental revenue)Treated as a liability and recognised as revenue when earnedTypically taxed when receivedEntertainment and goodwill impairmentTreated as an expenseNot a tax deduction in current or subsequent periodsDoubtful debtsTreated as an expense when recognisedTreated as a tax deduction when debtor is actually written off in subsequent periodDevelopment expenditureOften capitalised and subsequently amortisedTypically a tax deduction when paid for
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Deegan, Financial Accounting 9e
18-*
Balance sheet approach to accounting for taxation
Accounting for income taxesGoverned by AASB 112 Income Taxes
Balance sheet methodDTA ad DTL
Carrying Amount (CA) – Book value
Tax base – taxation rules
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Copyright © 2020 McGraw-Hill Education (Australia) Pty Ltd
Deegan, Financial Accounting 9e
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Balance sheet approach to accounting for taxation
Rules and Format
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Deegan, Financial Accounting 9e
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Balance sheet approach to accounting for taxation
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Deegan, Financial Accounting 9e
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Have a read of the facts in Worked Example 18.2
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Deegan, Financial Accounting 9e
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Balance sheet approach to accounting for taxation
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Deegan, Financial Accounting 9e
18-*
Have a read of the following slides on your ownThese are a summary of the chapter and I have already discussed the points during the Podcasts
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Deegan, Financial Accounting 9e
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Measurement of DTAs and DTLs (cont.)
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Deegan, Financial Accounting 9e
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Balance sheet approach to accounting for taxation (cont.)
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1.-
Copyright © 2020 McGraw-Hill Education (Australia) Pty Ltd
Deegan, Financial Accounting 9e
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Chapter 18
Accounting for
income taxes
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Copyright © 2020 McGraw-Hill Education (Australia) Pty Ltd
Deegan, Financial Accounting 9e
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Introduction to accounting for income taxes
Understand the difference between accounting profit and taxable income
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Copyright © 2020 McGraw-Hill Education (Australia) Pty Ltd
Deegan, Financial Accounting 9e
Some differences between accounting and tax rulesItemGenerally accepted accounting ruleTax ruleMany accrued expenses (e.g. long-service leave, warranty costs)An expense when accruedRecognised as a tax deduction when paidMany prepaid expenses (e.g. prepaid rent)Initially an asset—expensed when economic benefits usedTypically a tax deduction when paidRevenue received in advance (e.g. rental revenue)Treated as a liability and recognised as revenue when earnedTypically taxed when receivedEntertainment and goodwill impairmentTreated as an expenseNot a tax deduction in current or subsequent periodsDoubtful debtsTreated as an expense when recognisedTreated as a tax deduction when debtor is actually written off in subsequent periodDevelopment expenditureOften capitalised and subsequently amortisedTypically a tax deduction when paid for
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Deegan, Financial Accounting 9e
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Balance sheet approach to accounting for taxation
Accounting for income taxesGoverned by AASB 112 Income Taxes
Balance sheet methodDTA ad DTL
Carrying Amount (CA) – Book value
Tax base – taxation rules
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Deegan, Financial Accounting 9e
18-*
Balance sheet approach to accounting for taxation
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Deegan, Financial Accounting 9e
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Copyright © 2020 McGraw-Hill Education (Australia) Pty Ltd
Deegan, Financial Accounting 9e
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Balance sheet approach to accounting for taxation
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Deegan, Financial Accounting 9e
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Have a read of the following slides on your ownThese are a summary of the chapter and I have already discussed the points during the Podcasts
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Copyright © 2020 McGraw-Hill Education (Australia) Pty Ltd
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Measurement of DTAs and DTLs (cont.)
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Surplus property strategies course2 p96
The document provides an overview of developing a surplus property plan, including how to analyze the situation, evaluate disposition alternatives, market surplus properties, and close transactions. It discusses developing goals for the plan, prioritizing properties, conducting financial analyses, understanding landlord and property situations, and determining appropriate disposition strategies on a property-by-property basis to achieve corporate objectives.
Scanned by CamScannerChapter 6Understanding Cash Flo.docx
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Chapter 6
Understanding Cash Flow Statements
Presenter’s name
Presenter’s title
dd Month yyyy
Customization notes:
The third section of this presentation shows a simple example of how to prepare a statement of cash flows. Depending on the sophistication of the audience, that section can either be deleted (if the audience is already proficient in preparing the statement of cash flows) or expanded to include more complex examples (if the presenter wants to emphasize statement preparation and has additional time for the presentation).
LEARNING OUTCOMES
Compare cash flows from operating, investing, and financing activities and classify cash flow items as relating to one of those three categories given a description of the items.
Describe how non-cash investing and financing activities are reported.
Contrast cash flow statements prepared under International Financial Reporting Standards (IFRS) and U.S. generally accepted accounting principles (U.S. GAAP).
Distinguish between the direct and indirect methods of presenting cash from operating activities and describe the arguments in favor of each method.
Describe how the cash flow statement is linked to the income statement and the balance sheet.
Describe the steps in the preparation of direct and indirect cash flow statements, including how cash flows can be computed using income statement and balance sheet data.
Convert cash flows from the indirect to direct method.
Analyze and interpret both reported and common-size cash flow statements.
Calculate and interpret free cash flow to the firm, free cash flow to equity, and performance and coverage cash flow ratios.
1
overview
Statement of Cash Flows: Overview
Format of Statement of Cash Flows
Preparing a Statement of Cash Flows
Additional Analytical Considerations
Copyright © 2013 CFA Institute
2
2
Copyright © 2013 CFA Institute
3
LOS. Describe how the cash flow statement is linked to the income statement and the balance sheet.
LOS. Analyze and interpret both reported and common-size cash flow statements.
The cash flow statement provides information about a company’s cash receipts and cash payments during an accounting period.
Starting at the bottom of the statement of cash flows, we see the increase and decrease in cash and cash equivalents each year.
Increase (decrease) in cash (in millions)
2011 388
2010 (110)
2009 45
An overall $323 million net increase in cash over three years, from $555 million at the beginning of 2009 to $878 million at the end of 2011.
In general, what are the implications of too little cash? Too much?
3
Copyright © 2013 CFA Institute
4
APPLE, Inc.
LOS. Analyze and interpret both reported and common-size cash flow statements.
As a basis for comparison—and relating to the question of how much cash is enough/too much on the previous slide—this slide shows the statement of cash flows for Apple.
In 2010, for example, Apple’s cash and cash equivalents increased by $6 billi.
Chapter 3
The document discusses various tax concepts related to rental properties and income, including:
1) There are three categories for vacation homes based on personal vs rental use, with different tax treatment for each. Rental losses from a property are limited if personal use exceeds limits.
2) Expenses must be allocated between rental and personal use based on days of use. Rental deductions are limited to rental income.
3) An example calculates deductions reported on Schedules E and A for a rental property based on days of personal vs rental use.
Understanding and using financial stament
The document discusses understanding and using financial statements. It covers reviewing relationships between financial statements, reporting conventions, producing reports, financial analysis using ratios, and reverse engineering financial reports. Key financial statements covered are the balance sheet, income statement, and statement of cash flows. It also discusses accounting principles, measurement conventions, and analyzing a sample company's financial reports.
Financial Records: Income Statement and Balance Sheet
This document discusses financial records including the income statement and balance sheet. It provides steps to develop an income statement and balance sheet, including listing sources of income and expenses over a period of time. The balance sheet consists of assets and liabilities, with net worth calculated as assets minus liabilities. Key financial ratios are discussed to evaluate one's financial situation based on the income statement and balance sheet.
Short-Term Capital Gains - Mutual Funds - Divadhvik
💰📈 Understanding Short-Term Capital Gains! Short-term capital gains occur when you sell an asset held for less than a year, and they are taxed at your ordinary income tax rate. Stay informed to make smarter investment decisions! 💡✨
Understanding the Net Investment Income Tax
This document provides an overview and summary of a presentation on understanding the 3.8% Net Investment Income Tax (NIIT) and its effect on individuals, trusts, estates, and closely held entities. It discusses key aspects of the NIIT such as the definition of net investment income, the threshold amounts, and exceptions. It also summarizes portions of the final regulations related to specific provisions like the treatment of rental real estate activities, qualified retirement plan distributions, and the new safe harbor for real estate professionals.
Chapter Six part 4.pdf
The document provides information on calculating various financial ratios from a company's financial statements. It includes the formulas and calculations for ratios such as: gross profit ratio, net profit ratio, return on capital employed ratio, return on equity ratio, debt-to-equity ratio, current ratio, and inventory turnover ratio. It also defines key terms needed to compute the ratios, such as determining current assets, current liabilities, equity, assets, gross profit, net profit, and capital employed.
Chapter 11
This chapter discusses corporate income taxation. It covers corporate tax rates, which are progressive up to 35% for income over $18.33 million. Capital gains are taxed at ordinary rates or alternatively at 35%. Dividends received are eligible for deductions based on ownership percentage. Charitable contributions are limited to 10% of taxable income. S corporations allow certain small businesses to pass income/losses to shareholders and avoid double taxation. Special taxes may apply to accumulated earnings and personal holding companies.
Acct 551 Education Organization -- snaptutorial.com
For more classes visit
www.snaptutorial.com
This Tutorial contains 2 Different Course Project
ACCT 551 Course Project (Notes to Financial Statement)
Lecture # 10 eva and disposal of assets
1) The document discusses economic value added (EVA) and how it is calculated as net profit after tax minus the cost of invested capital.
2) EVA indicates the excess contribution to net profit after removing the minimum required return. It is useful for evaluating investment projects.
3) The document provides an example calculation of EVA and cash flow analysis for a project over 4 years to demonstrate how the analyses are economically equivalent. Both show the project is not justified at the 12% after-tax hurdle rate.
Advance Corporate Finance Lecture no 2 week 2
This chapter discusses financial statements and cash flows. It covers key topics like the balance sheet, income statement, taxes, net working capital, and calculating a firm's cash flow. The balance sheet provides a snapshot of a firm's accounting value, with assets equal to liabilities plus equity. The income statement measures financial performance over time as revenue minus expenses. Understanding the difference between accounting income and actual cash flow is also important. The chapter provides examples of various financial statements and outlines how to analyze the information in them.
Unit 2 Liquidity and Market ratios
The document discusses various financial ratios used to analyze company performance and financial health. It defines the current ratio as current assets divided by current liabilities. It also discusses issues with the current ratio for some industries where current assets may not be liquidated quickly. The document then defines gearing or leverage as a measure of a company's level of debt and provides examples of gearing calculations. Finally, it discusses other ratios like price-earnings ratio, price to book ratio, and earnings per share.
Academic IntegrityNote Students have a responsibility to maintain.docx
Academic IntegrityNote: Students have a responsibility to maintain the academic integrity of DeVry University and its Keller Graduate School of Management, and to meet the highest standards of academic conduct as stated in the Student Handbook. Any Student found in violation of these expectations is subject to the sanctions as stated in the Academic Integrity Policy.By selecting the "Assignment" tab, I verify:●I am the only person taking and completing the assignment, and no one is helping me (physically or electronically);●I will not copy the assignment in part or whole by any means;●I will refrain from discussing this exam with anyone other than my professor or a designated DeVry University representative and;●I will adhere to the Academic Integrity Policy standards outlined in the Student Handbook. Please click on the "Financial Ratio Assignment" Tab to begin the assignment. Good luck!Important: The Financial Data needed for this assignment is found here in the "Assumptions & Financials" Tab. DO NOT USE the Financial Data from the CanGo Intranet.
Financial Ratio AssignmentBUSN460 Individual Financial Analysis ProjectStudent Name:Instructions:The Financial Data needed for this assignment is found here in the "Assumptions & Financials" worksheet Tab below. DO NOT USE the Financial Data from the CanGo Intranet.Use the financial statements from the most recent year to fill in the table below.You may find some formulae calling for an average, e.g., average inventory, average receivables. Because we only have the Balance sheet for one year, you can only use the one year number not an average.Assume interest expense is $0.00Be Careful of the Debt Equity ratio. The review covers debt asset ratio as an example of how to calculate ratios and that is different from debt equity ratio, and that is different from the debt equity ratio so think about how you calculate the debt equity ratio using the debt asset ratio as an example.Be sure to cite your references - Please do not use Investopedia or financeformulas.net as a source of reference.Green boxes to be filled in by instructorRatioFormula (express the ratio in words)Detailed calculation (actual numbers from financial statements used for the calculation)Final number (final result of the detailed calculation)Explanation of why ratio is importantEarned points (up to 3 points per "box"/cell)Instructor feedbackExample: Term A/Term B (Term A divided by Term B)1000/2000.50This is the explanation of the role of this ratio and why it is important3Efficiency Ratio: Inventory TurnoverCost of Goods Sold/Average Inventory10500000/337500000.3111It indicates the velocity in which stock of finished goods has been converted into a sale during the yearGrade for above0.0Efficiency Ratio: Receivables TurnoverNet Credit Sales/Average Accounts Receivable54,500,000/36,500,0001.4932This ratio signifies the efficiency in credit collection.A high ratio indicates better credit collection effortGrade for above0.0Fin.
Similar to Chapter 8 (20)
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Scanned by CamScannerChapter 6Understanding Cash Flo.docx
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Financial Records: Income Statement and Balance Sheet
Financial Records: Income Statement and Balance Sheet
Short-Term Capital Gains - Mutual Funds - Divadhvik
Short-Term Capital Gains - Mutual Funds - Divadhvik
Acct 551 Education Organization -- snaptutorial.com
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Academic IntegrityNote Students have a responsibility to maintain.docx
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Representation techniques july 16, 2014
This document discusses various tax representation techniques. It begins by outlining the typical audit process, noting that audits are usually office or field audits and provide tips for cooperating with audits. It then discusses options for appealing an auditor's findings like fast track settlements, which use mediators to resolve cases in around 60 days. The document also covers collection issues like different collection tiers, working with revenue officers, tax liens, levies, and collection due process hearings which allow taxpayer challenges to liens or levies.
Ppt ch 20
The document discusses different types of business entities that could be formed for a new catering business, including corporations, partnerships, and limited liability companies. It recommends that the sisters form an S corporation or LLC to obtain limited liability protection while also benefitting from the tax advantages of a pass-through entity that allows losses to offset their personal income. The chapter covers topics like corporate versus individual tax rules, deductions, and the dividends received deduction.
Ppt ch 19
SEP plans allow employers to make deductible contributions to traditional IRAs established for each eligible employee; contributions are discretionary but must be based on a written allocation formula and cannot exceed a certain percentage of compensation for each employee; SEP plans provide an easy way for small businesses to offer retirement benefits to employees.
Ppt ch 18
The document discusses accounting periods and methods for partnerships and S corporations. It states that a partnership's tax year must end on the tax year of the majority interest partners, or if no majority, the principal partners. If there is no majority or principal partners, the tax year that results in the least aggregate deferral of income is used. Exceptions allow other fiscal year ends if valid business purposes or section 444 elections are met. The document also discusses short tax years, accounting methods, and provisions that mitigate the effects of an arbitrary accounting period.
Ppt ch 17
Hazel Brown owns an arts and crafts store. In 2012, she is planning to sell the store equipment she purchased in 2009 for $450,000 and has since depreciated.
- If she sells the equipment for $128,000, she will have a $53,040 gain. This full amount will be treated as ordinary income under §1245 recapture rules rather than potential §1231 capital gain, since the gain is less than her total depreciation of $375,040.
- If she sells the equipment for more than its original $450,000 cost, the portion of gain up to her $375,040 in total depreciation would be ordinary income under §12
Ppt ch 16
Maurice inherited $500,000 and invested it in various assets on the advice of a financial advisor. He is now considering selling some investments and moving money between bonds. The summary provides an overview of the tax treatment of capital gains and losses, including the classification of different assets as capital or ordinary assets, what qualifies as a "sale or exchange," and how gains or losses from various transactions are treated for tax purposes. It also notes that long-term capital gains may be taxed at a lower rate than ordinary gains.
Ppt ch 14
Alice owns a house that she inherited from her mother 7 months ago. She is considering selling the house to her nephew Dan for $275,000 and thinks she will have no gain or loss. As Alice's tax advisor, you need information to determine the tax consequences, such as whether Alice received the house as a gift or inheritance, the basis of the property, and whether it has been her primary residence. You will also need to advise Alice on the tax consequences of selling her car that she has owned for 4 months, as well as transactions involving the sale of stock at a loss and subsequent repurchase.
Ppt ch 13
The document discusses several tax credits available to individuals and businesses, including:
1) Education tax credits that can help offset tuition and other education expenses.
2) The research and experimentation tax credit that incentives private sector investment in research.
3) Tax credits for rehabilitation expenditures, hiring targeted groups of employees, and other activities.
Ppt ch 12
Bob and Carol paid different amounts of federal income tax even though they had identical incomes, deductions, and investments. Carol paid $15,000 more than Bob due to an oversight in the treatment of interest from private activity bonds they both owned. These bonds were issued in 2010 and interest from such bonds is not a tax preference item for the alternative minimum tax in that year. After reviewing the returns, Adam determined Carol was eligible for a $15,000 refund due to an error on her Form 6251 in treating the bond interest as a tax preference.
P pt ch 10
The document discusses itemized deductions for individuals, including medical expenses, taxes, interest expenses, and qualified residence interest. It provides examples to illustrate how these deductions are calculated and applied. It also summarizes how these deductions would apply to the specific scenario of John and Susan Williamson purchasing their first home, as presented in an earlier example.
Ppt ch 09
Morgan has accepted a new sales job that requires travel and some entertainment expenses. She will work out of her apartment and be reimbursed for some travel expenses. Some of Morgan's expenses may be deductible, including transportation between client sites, home office expenses if the office space is exclusively used for work, and moving expenses if she meets certain tests. However, commuting costs and some education or entertainment expenses would not be deductible.
P pt ch 08
Dr. Payne correctly calculated the depreciation expense for his dental practice assets using MACRS depreciation rates. He will also be able to claim depreciation deductions for the rental properties he converted his original residence and purchased condo into, using the fair market value of the residence as its basis since it was previously used for personal purposes. The document provides an overview of depreciation, amortization, and depletion deductions for business and rental property assets, and examples and rules for calculating MACRS depreciation using conventions like half-year and mid-quarter.
P pt ch 07
Martha experienced significant financial losses in the current year. She loaned a friend money to start a business that failed, resulting in a bad debt. She also lost money investing in a pharmaceutical company that declared bankruptcy. Additionally, her sole proprietorship bookstore experienced losses due to increased competition. Martha is hoping that tax law provisions related to deductions and losses can provide some relief.
P pt ch 06
Dr. Payne has incorrectly calculated some of the business expenses deductible on Schedule C of his tax return. Specifically, the contributions to political campaigns are not deductible, and hobby losses are only deductible up to the amount of hobby income. Dr. Payne should re-examine the expenses from his dental practice to ensure they meet the requirements of being ordinary, necessary, and substantiated to be deductible as trade or business expenses.
P pt ch 05
Paul received a $1,500 bonus from his summer internship employer that must be included in his gross income as it was compensation for services. His $400 monthly stipend from his graduate assistantship teaching accounting must also be included in gross income. However, the $6,000 tuition waiver can be excluded. Most of the damages from his accident settlement can be excluded from income as compensation for personal physical injuries, except the punitive damages which are taxable.
P pt ch 04
Dr. Cliff Payne, a dentist, opened a sole proprietorship dental practice at the beginning of the year with a December 31 year-end. He contracted to have a building constructed for his medical practice and used extra money to purchase stock. The document discusses the calculation of gross income for Dr. Payne's dental practice and whether he correctly calculated it as the $385,000 billed to patients. It then provides an overview of the concepts of gross income, accounting periods and methods, income sources including dividends and partnerships, and other inclusions like imputed interest.
P pt ch 03
Polly supports her unemployed husband Nick, stepdaughter Paige, and family friend Maude who lived with Polly. Paige works part-time but trains for a college scholarship. Nick left in March. Polly sold her wedding rings for $8,000. Polly may be able to claim dependency exemptions for Paige and Maude depending on whether they meet the tests for qualifying child, qualifying relative, gross income, support and other rules. Polly should review her tax situation considering these dependency exemption rules.
P pt ch 02
This document provides an overview of the statutory and administrative sources of US tax law, as well as the federal judicial system for tax disputes. It discusses the Internal Revenue Code, Treasury regulations, revenue rulings, revenue procedures, letter rulings, and other administrative pronouncements. It also describes the four courts that have original jurisdiction over tax cases and their roles, as well as the appeals process. Precedent and citations for Tax Court, District Court, Court of Appeals, and Supreme Court decisions are covered.
P pt ch 01
The document provides an overview of US taxation including:
1) It describes different types of taxes such as income taxes, property taxes, employment taxes, and gift/estate taxes.
2) It discusses key concepts related to taxation including tax bases, tax rates, tax structures, and criteria for evaluating tax systems.
3) It provides examples and explanations of how different taxes could apply to a fictional married couple described in the introductory scenario.
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一比一原版美国新罕布什尔大学(unh)毕业证学历认证真实可查
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OAT_RI_Ep20 WeighingTheRisks_May24_Trade Wars.pptx
How will new technology fields affect economic trade?
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OJP data from firms like Vicinity Jobs have emerged as a complement to traditional sources of labour demand data, such as the Job Vacancy and Wages Survey (JVWS). Ibrahim Abuallail, PhD Candidate, University of Ottawa, presented research relating to bias in OJPs and a proposed approach to effectively adjust OJP data to complement existing official data (such as from the JVWS) and improve the measurement of labour demand.STREETONOMICS: Exploring the Uncharted Territories of Informal Markets throug...
Delve into the world of STREETONOMICS, where a team of 7 enthusiasts embarks on a journey to understand unorganized markets. By engaging with a coffee street vendor and crafting questionnaires, this project uncovers valuable insights into consumer behavior and market dynamics in informal settings."
South Dakota State University degree offer diploma Transcript
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留信网认证的作用:
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2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
falcon-invoice-discounting-a-premier-investment-platform-for-superior-returns...
falcon-invoice-discounting-a-premier-investment-platform-for-superior-returns...Falcon Invoice Discounting
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.How Does CRISIL Evaluate Lenders in India for Credit Ratings
CRISIL evaluates lenders in India by analyzing financial performance, loan portfolio quality, risk management practices, capital adequacy, market position, and adherence to regulatory requirements. This comprehensive assessment ensures a thorough evaluation of creditworthiness and financial strength. Each criterion is meticulously examined to provide credible and reliable ratings.
The Impact of GST Payments on Loan Approvals
Understanding how timely GST payments influence a lender's decision to approve loans, this topic explores the correlation between GST compliance and creditworthiness. It highlights how consistent GST payments can enhance a business's financial credibility, potentially leading to higher chances of loan approval.
2. Elemental Economics - Mineral demand.pdf
After this second you should be able to: Explain the main determinants of demand for any mineral product, and their relative importance; recognise and explain how demand for any product is likely to change with economic activity; recognise and explain the roles of technology and relative prices in influencing demand; be able to explain the differences between the rates of growth of demand for different products.
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Tdasx: In-Depth Analysis of Cryptocurrency Giveaway Scams and Security Strate...
Tdasx: In-Depth Analysis of Cryptocurrency Giveaway Scams and Security Strategies
Tdasx: Unveiling the Trillion-Dollar Potential of Bitcoin DeFi
Tdasx: Unveiling the Trillion-Dollar Potential of Bitcoin DeFi
Optimizing Net Interest Margin (NIM) in the Financial Sector (With Examples).pdf
NIM is calculated as the difference between interest income earned and interest expenses paid, divided by interest-earning assets.
Importance: NIM serves as a critical measure of a financial institution's profitability and operational efficiency. It reflects how effectively the institution is utilizing its interest-earning assets to generate income while managing interest costs.
Independent Study - College of Wooster Research (2023-2024) FDI, Culture, Glo...
Independent Study - College of Wooster Research (2023-2024) FDI, Culture, Glo...AntoniaOwensDetwiler
"Does Foreign Direct Investment Negatively Affect Preservation of Culture in the Global South? Case Studies in Thailand and Cambodia."
Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
My study abroad in Bali, Indonesia, inspired this research topic as I noticed how globalization is changing the culture of its people. I learned their language and way of life which helped me understand the beauty and importance of cultural preservation. I believe we could all benefit from learning new perspectives as they could help us ideate solutions to contemporary issues and empathize with others.Recently uploaded (20)
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^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Duba...
Bridging the gap: Online job postings, survey data and the assessment of job ...
Bridging the gap: Online job postings, survey data and the assessment of job ...
STREETONOMICS: Exploring the Uncharted Territories of Informal Markets throug...
STREETONOMICS: Exploring the Uncharted Territories of Informal Markets throug...
South Dakota State University degree offer diploma Transcript
South Dakota State University degree offer diploma Transcript
Applying the Global Internal Audit Standards_AIS.pdf
Applying the Global Internal Audit Standards_AIS.pdf
falcon-invoice-discounting-a-premier-investment-platform-for-superior-returns...
falcon-invoice-discounting-a-premier-investment-platform-for-superior-returns...
How Does CRISIL Evaluate Lenders in India for Credit Ratings
How Does CRISIL Evaluate Lenders in India for Credit Ratings
Tdasx: In-Depth Analysis of Cryptocurrency Giveaway Scams and Security Strate...
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Optimizing Net Interest Margin (NIM) in the Financial Sector (With Examples).pdf
Optimizing Net Interest Margin (NIM) in the Financial Sector (With Examples).pdf
Independent Study - College of Wooster Research (2023-2024) FDI, Culture, Glo...
Independent Study - College of Wooster Research (2023-2024) FDI, Culture, Glo...
Chapter 8
- 1. Chapter 8 Capital Gains and Losses 2011 Cengage Learning Income Tax Fundamentals 2011 Gerald E. Whittenburg Martha Altus-Buller
- 3. Define a Capital Asset A capital asset is any asset other than inventory, receivables, copyrights, certain U.S. Government publications and depreciable or real property used in a trade or business. Capital assets are defined by exception 2011 Cengage Learning
- 6. Realized Gains/Losses vs. Recognized Gains/Losses Amount realized * less: Adjusted basis of property * Realized gain (loss) less: Allowed gain deferral * Recognized gain (loss ) *Models for these items are found on the next screens Realization of gain or loss requires the “ sale or exchange” of an asset. 2011 Cengage Learning
- 10. Adjusted Basis Original cost plus: Capital improvements* less: Accumulated depreciation Adjusted basis *Items that significantly result in increase to property value or increased useful life 2011 Cengage Learning
- 15. Calculating Net Capital Position Long-term gains netted against Long-term losses Net Long-term Gain or Loss Short-term gains netted against Short-term losses Net Short-term Gain or Loss = = Step 1: Classify each item as short-term or long-term and net by groups 2011 Cengage Learning
- 23. Character of Gain or Loss Amount realized from disposition less: Adjusted basis of property Realized gain (loss) less: Deferred gain allowed Recognized gain (loss) Ordinary §1231 (Form 4797) Capital (Schedule D) Personal Use Character of gain (loss) 2011 Cengage Learning
- 48. Done! 2011 Cengage Learning