Sentences with phrase «fair value amounts»

Not exact matches

«We are pleased the federal court in San Diego decided Qualcomm must establish the fair value of its technology and defend its business practices in court before forcing Apple and others to pay exorbitant and unfair rates, which amount to a tax on our own inventions,» Apple spokesman Josh Rosenstock said in a statement.

People understand transactions as being a fair trade of value: Something costs me a certain amount of time, money or hassle, and I get some kind of practical or emotional value in return.

Starting in December 2001, the accounting changed so that goodwill stays on the books for the original amount unless the fair value of the acquired assets is judged to be «impaired.»

For nonstatutory stock options and stock appreciation rights, the participant will recognize ordinary income upon exercise in an amount equal to the difference between the fair market value of the shares and the exercise price on the date of exercise.

If the participant sells the ISO shares prior to the expiration of these holding periods, the participant recognizes ordinary income at the time of disposition equal to the excess if any, of the lesser of (1) the aggregate fair market value of the ISO shares at the date of exercise and (2) the amount received for the ISO shares, over the aggregate exercise price previously paid by the participant.

The stock grants will generally be subject to tax upon vesting as ordinary income equal to the fair market value of the shares at the time of vesting less the amount paid for such shares, if any.

A stock appreciation right entitles a participant to receive a payment, in cash, common stock, or a combination of both, in an amount equal to the difference between the fair market value of the stock at the time of exercise and the exercise price of the award, which may not be lower than the fair market value of the Company's common stock on the day of grant.

Upon exercise of a stock appreciation right, the holder of the award will be entitled to receive an amount determined by multiplying (i) the difference between the fair market value of a Share on the date of exercise over the exercise price by (ii) the number of exercised Shares.

Except in the event of the optionee's death, if the shares are disposed of prior to the expiration of the statutory holding periods (a «Disqualifying Disposition»), generally, the amount by which the fair market value of the shares at the time of exercise exceeds the total exercise price will be ordinary income.

Upon exercise, the participant will recognize ordinary income in an amount equal to the fair market value of any Shares received.

You may treat as ordinary loss any excess of the adjusted basis of the stock over its fair market value at the end of the year, but only to the extent of the net amount previously included in income as a result of the election in prior years.

At the end of the predetermined lease term, depending upon the lease, the business owner may be able to purchase the equipment at fair market value, or a predetermined amount — sometimes for as little as $ 1.

Subject to the provisions of our 2015 Plan, the administrator will determine the other terms of stock appreciation rights, including when such rights become exercisable and whether to pay any amount of appreciation in cash, shares of our Class A common stock, or a combination thereof, except that the per share exercise price for the shares to be issued pursuant to the exercise of a stock appreciation right must be no less than 100 % of the fair market value per share on the date of grant.

Your amount realized will be measured by the sum of the cash or the fair market value of other property received plus your share under the partnership tax rules of our liabilities, if any.

However, the amount by which the fair market value of the shares at the time of exercise exceeds the option price will be an «item of adjustment» for participant for purposes of the alternative minimum tax.

For a car worth more than $ 500, the amount you can deduct is generally the lower of either how much the organization resells it for or its fair market value on the donation date.

Upon exercise, the participant will recognize ordinary income in an amount equal to the amount of cash received and the fair market value of any shares received.

Upon exercising a non-qualified stock option, the recipient will recognize ordinary income in an amount equal to the difference between the fair market value on the date of exercise of the stock acquired and the stock option exercise price, and Walmart will be entitled to a deduction in the same amount.

Whereas with DivGro I look for stocks trading at a discount to fair value, it is not so important for them to buy at a discount, since they're buying a fixed dollar amount of the same stock every month.

No participant will have the right to purchase shares of our Class A common stock in an amount, when aggregated with purchase rights under all our employee stock purchase plans that are also in effect in the same calendar year, that have a fair market value of more than $ 25,000, determined as of the first day of the applicable purchase period, for each calendar year in which that right is outstanding.

If the optionee disposes of the shares prior to the expiration of the above holding periods, then the optionee will recognize ordinary income in an amount generally measured as the difference between the exercise price and the lower of the fair market value of the shares at the exercise date or the sale price of the shares.

When the stock appreciation right is exercised, the recipient will generally be required to include as taxable ordinary income in the year of exercise an amount equal to the sum of the amount of cash received and the fair market value of any common stock received upon the exercise.

Stock appreciation rights provide for a payment, or payments, in cash or shares of our Class A common stock, to the holder based upon the difference between the fair market value of our Class A common stock on the date of exercise and the stated exercise price at grant up to a maximum amount of cash or number of shares.

Note that donated publicly traded partnerships — in particular master limited partnerships («MLPs»)-- are an important exception to the typical fair market value deduction for long - term gain securities, as the charitable deduction must be reduced by the amount of ordinary income that would have been realized if the property had been sold at fair market value on the date contributed.

Upon exercise of a stock appreciation right, the participant will receive payment from the Company in an amount determined by multiplying (a) the difference between (i) the fair market value of a share on the date of exercise and (ii) the exercise price times (b) the number of shares with respect to which the stock appreciation right is exercised.

The total amount to be expensed is determined by reference to the fair value of the options or awards at the date they were granted.

Unless exchanged for new options, each option holder received an amount in cash, without interest and less applicable withholding taxes, equal to $ 24.82 (the fair value of the Predecessor's common stock) less the exercise price of each option.

The property and equipment balance of $ 7,358 includes a decrease of $ 1,307 from historical carrying amounts necessary to present these assets at fair value.

The carrying amounts of the Company's financial assets and liabilities, including cash, accounts payable, and accrued liabilities approximate fair value because of the short maturity of these instruments.

terminate either (a) each outstanding option or (b) each outstanding option that is fully exercisable as of the date of such transaction, in exchange for a cash payment equal in amount to the excess, if any, of the fair market value, as determined by our board of directors, of a share of our common stock over the per - share exercise price of each such option, multiplied by the number of shares subject to each such option.

In addition, we also recorded Related - Party Warrants at fair value of $ 83.4 million on the date of issuance as a reduction to the carrying amount of the related - party debt and a corresponding increase to stockholders» equity.

Note that you can only deduct the amount that exceeds the fair market value of any benefit you received in exchange for your donation (such as merchandise or tickets to an event).

Therefore, we considered the amount of time between the valuation report date and the grant date to determine whether to use the latest unit valuation report for the purposes of determining the fair value of our units for financial reporting purposes.

For PARSUs awarded in fiscal 2014, amounts shown reflect the grant date fair value of the PARSUs for the two - and three - year performance periods beginning with fiscal 2014 based on the probable outcome of performance conditions related to these PARSUs at the grant date.

The amount you pay in premiums is deducted from the fair market value, and the difference is considered to be taxable income.

«ISO: Employee now owes AMT (Alternative Minimum Tax) on the difference between the amount they paid to exercise their options (the exercise price) and the fair market value of that stock today.

If the loan is for more than the fair market value of your home (i.e., if your mortgage is underwater), then the loan amount that is over the fair market value counts as a liability under the net worth test.

A stock appreciation right entitles the recipient to receive an amount equal to the excess of the fair market value of a share on the date of exercise over the exercise price thereof.

(gg) «Stock Appreciation Right» or «SAR» means a right granted under Section 8 which entitles the recipient to receive an amount equal to the excess of the Fair Market Value of a Share on the date of exercise of the Stock Appreciation Right over the exercise price thereof on such terms and conditions as are specified in the agreement or other documents evidencing the Award (the «SAR Agreement»).

In the Gallup survey, for example, 90 percent of the public claimed to have thought about «living a worthwhile life» at least a fair amount (or a lot) during the preceding two years; 83 percent said they had thought often about their «basic values in life»; 81 percent gave the same response for «your relation to God»; and 70 percent gave similar answers for «developing your faith.»

So a five - year, $ 80 million situation sure seems like the market depressed his value enough that a team didn't end up overpaying for his services (he is about to turn 32, after all) while he still gets paid a fair amount.

Fair market value the IRS is the amount that the item would sell for in its present condition in a thrift or consignment shop.

If the firm gave the data or sold it at less than fair market value, the transaction would amount to a campaign contribution — a twofer violation of the law, which bars corporations and foreign nationals from contributing.

«A decrease in general health status that reduces happiness is statistically valued by the amount of family income it would take to completely reverse this reduction in happiness, so that happiness is the same as it was before the decrease in general health status occurred,» Brown stated in the study, which concluded that a year spent in good or excellent health instead of poor or fair health could be valued at $ 41,654.

There's been a fair amount of discussion recently about the value of science and whether it's worth supporting.

It provides a good, solid challenge and huge amounts of replay value, and although it unfortunately lacks online play, the local play is fair fun if you have some friends with a 3ds (not to mention it's download play!).

Taken as the cinematic equivalent of a pinball machine, Jupiter Ascending offers a fair amount of entertainment value.

It should be presumed that such a transfer of risks and rewards occurs if at the inception of the lease the present value of the minimum lease payments including any initial payment, amounts to substantially all (normally 90 per cent or more) of the fair value of the leased asset.

Situations that would normally lead to a lease being classified as a finance lease include the following: the lease transfers ownership of the asset to the lessee by the end of the lease term; the lessee has the option to purchase the asset at a price which is expected to be sufficiently lower than fair value at the date the option becomes exercisable and that, at the inception of the lease, it is reasonably certain that the option will be exercised; the lease term is for the major part of the economic life of the asset, even if title is not transferred; at the inception of the lease, the present value of the minimum lease payments amounts to at least substantially all of the fair value of the leased asset, and; the lease assets are of a specialised nature such that only the lessee can use them without major modifications being made.

While a fair amount of evidence suggests that value - added measures adequately adjust for differences in the background characteristics of students in each teacher's classroom — much better than do most other measures — value - added measures are imprecise.