Sentences with phrase «accrual as»

This is because whole and universal life insurance policies often offer cash accrual as well as investment and borrowing features which inflate the cost of your life insurance.

However, there are currently no reasons for the company to close the DLP to future accrual as the costs of this scheme are comparable to the costs of the new DPP and the risk of this cost increasing is capped — the cost and risk of the DLP is therefore manageable.»

However, stays booked through Amex Travel are typically not eligible for points / nights accrual as they are a third party site.

It looks like my average award flight will now give me about 1.69 cpm net of lost mileage accrual as opposed to the 1.80 I used to get.

I define the variable ACCRUAL as current year's net income before extraordinary items less cash flow from operations, scaled by beginning of the year total assets.

However, Figure 2 and each of the paper's 5 other similar diagrams identify the accrual as «net of employee contributions.»

I was interested in your comment on Normalized Operating Accruals as an indicator of accounting quality.

Not exact matches

Constituent companies are chosen based on their score on two sets of measures: a quantitative assessment consisting of their return on equity, balance sheet accruals ratio and financial leverage ratio; and a qualitative score derived from management's responses to a survey about such topics as corporate governance, risk and crisis management, customer relationships and tax strategies.

If another organization, Accrual Method Company, made the same rental payment in January, its records would show a $ 1,000 rent expense in January as well as in each month of the year.

This increase is due primarily to increased promotional activities, including commercial spend for anticipated expansion following successful REDUCE - IT results, and increased co-promotion fees, including an accrual for co-promotion tail payments as well as an increase in co-promotion fees calculated on increased gross margin resulting from higher net product revenue.

Current liabilities include notes payable on lines of credit or other short - term loans, current maturities of long - term debt, accounts payable to trade creditors, accrued expenses and taxes (an accrual is an expense such as the payroll that is due to employees for hours worked but has not been paid), and amounts due to stockholders.

Benefits and accruals under a previous 401 (k) plan, our Employee Savings Plan (referred to as the «ESP»), were frozen as well as benefits and accruals under the Retirement Plan.

As argued in an earlier piece (Deficit Outcome for 2010 - 11 will be $ 7 billion lower than forecast in October 2010 Update — December 2010: www.3dpolicy.ca), we expect that the deficit in 2010 - 11 will be at least $ 7 billion lower than forecast in the October 2010 Update, based on the financial results to the end of October 2010 and an analysis of the impact of one - time accrual liabilities which inflated the 2009 - 10 deficit outcome.

The HRC considered the fact that, despite credit write - downs in its home equity loan portfolio and a Visa - related litigation expense accrual, the Company's business performance for 2007 was strong, as exemplified by one of the highest returns on equity and returns on assets in our Peer Group.

This helps you lower your daily interest accrual and supports your goal to pay as little as possible over the life of the loan!

In addition, the year - to - date results do not reflect the regular end - of - year adjustments, which include final tax accrual adjustments as well as estimates of the cost of liabilities incurred during the fiscal year but for which no payment has yet been made.

She argues that accrual - based appropriations would provide Parliament with a consistent basis for control and approval over voted spending that is the same as the overall government financial plan».

As a result, the impact of lapsing capital is considerably less on an accrual basis.

As a result, much of the Estimates based lapse would not be reflected on an accrual basis.

In 2003, the Government adopted full accrual accounting as its accounting standard for the Budget and the Public Accounts.

According to the Auditor General, accrual appropriations would provide Parliament with the same basis and approval over voted spending as the government's overall financial plan and summary financial statements.

The accounting basis is not the same — the Estimates are on a cash basis of accounting while the Budget is on an accrual basis; the coverage is not the same — with the exception of the Guaranteed Income Supplement, tax expenditures are not included in the Estimates; and the Estimates are on a net basis, netting off revenues against applicable spending, while the Budget is on a gross basis, recording such charges / fees as revenues.

Such dividend equivalents may be awarded or paid in the form of cash, shares of Common Stock, restricted stock, or restricted stock units, or a combination, and shall be determined by such formula and at such time and subject to such accrual, forfeiture, or payout restrictions or limitations as determined by the Committee in its sole discretion.

SG&A expenses in the first quarter were somewhat lower than our expectations and reflected a reversal of prior - year accruals, as well as a shift in marketing timing.

However, if the ordinary shares or ADSs are treated as traded on an «established securities market» and you are either a cash basis taxpayer or an accrual basis taxpayer that has made a special election (which must be applied consistently from year to year and can not be changed without the consent of the IRS), you will determine the U.S. dollar value of the amount realized in a non U.S. dollar currency by translating the amount received at the spot rate of exchange on the settlement date of the sale.

Adjusted EPS is defined as diluted earnings per share excluding, when they occur, the impacts of integration and restructuring expenses, merger costs, unrealized losses / (gains) on commodity hedges, impairment losses, losses / (gains) on the sale of a business, and nonmonetary currency devaluation (e.g., remeasurement gains and losses), and including when they occur, adjustments to reflect preferred stock dividend payments on an accrual basis.

Adjusted EPS is defined as diluted earnings per share excluding, when they occur, the impacts of integration and restructuring expenses, merger costs, unrealized losses / (gains) on commodity hedges, impairment losses, losses / (gains) on the sale of a business, nonmonetary currency devaluation (e.g., remeasurement gains and losses), and U.S. Tax Reform, and including when they occur, adjustments to reflect preferred stock dividend payments on an accrual basis.

If the end - of - year accrual for personal income taxes comes in lower - than - expected, then budgetary revenues would be lower than forecast in the FES, by as much as $ 4 billion.

Appropriations prepared on an accrual basis would provide Parliament with information for control and approval of spending that is the same as the overall government financial plan and summary financial statements» [4].

The Auditor General, in her Observations on the financial statements, stated that «having accrual - based budgeting results in improved financial oversight as the plans and related results are on the same basis of accounting and therefore result in better transparency and accounting.

However, under accrual accounting, the present value of all expected future payments as a result of past service provided by veterans has already been recorded in the financial statements and in previous years» budgets.

However, the end - of - year accrual adjustment in 2016 - 17 was nearly as large, which was surprising.

But as time has gone on, the behavioral finance folks have shown that valuation, price momentum, normalized operating accruals, and other factors have significant predictive potential on future returns.

Use accruals to make sure that management isn't manipulating earnings through the numerator, which could indicate their motives for the denominator as well.

Under accrual accounting, capital spending is amortized over its useful life, whereas under cash accounting, capital spending is accounted for as required.

We are all as peas in the pods of life's abundances in the cosmologic cellular matrix of life - living measures meant to reasonably prove or deny the bustles and hustles toward twain fidelities of margined society's needlessly but nevertheless becoming pottage mal - aligned accruals lying wasted within.

«In the NHS, if it appears that we intend to significantly reduce the value of future accrual we also face the risk of opt out from higher paid groups as well as the lower paid.

This means no diabetes in Bowhead whales, obviously since diabetes is accelerated aging of the ECM, such as species pentosidine accrual age curves show and same thing for crosslinks like glucosepane.

Differences in interest accrual and graduate school borrowing lead to black graduates holding nearly $ 53,000 in student loan debt four years after graduation — almost twice as much as their white counterparts.

Under these plans, a teacher's retirement benefit is based on a combination of factors: how many years he or she worked, some percentage (also known as a «multiplier» or «accrual factor,» for instance 2 percent), and a final average salary (FAS).

The Academies Financial Handbook of 2014 required a trust's internal control framework to include preparation of timely monthly management accounts (including income and expenditure reports on an accruals basis, cash flow forecasts and balance sheets as appropriate).

This graph is of interest in its own right (see our paper), but it does not represent the annual change of pension wealth (known as the accrual rate).

In Figure 2 we report the annual accrual or change in pension wealth as a percent of annual earnings for a female Ohio teacher who enters at the age of 25 and works continuously.

Second, there would no longer be «peaks» and «valleys» in pension wealth accrual — one year would be the same as any other as far as pension wealth accrual is concerned.

According to that review of the non-profit group's financial statements and accounting records numerous concerns emerged such as: non-disclosure of transactions; failure to maintain required reserves; failure to appropriately apply accrual basis of accounting; insufficient monitoring of cash receipts and deposits process; insufficient documentation for disbursements; a lack of control over journal entries, and lack of adequate training for the accounting staff.

Students taking part in the dual enrollment courses also persisted in their postsecondary studies at a higher rate, and they accumulated more college credits than the comparison group - and the advantages in credit accrual grew as the students progressed through college.

Unlike the current system, which features large financial incentives for teachers to retire precisely at a pre-determined age (New York City teachers who begin at age 25 currently hit peak pension wealth at age 63), the new system would offer teachers a smooth wealth accrual that would allow them to time their retirement decisions as they saw fit.

The occupation also involves determining the boundaries of an accounting entity; recognizing and measuring revenues; matching revenues and expenses by applying methodologies such as accrual accounting and depreciation; defining and measuring costs by application of methodologies such as standard, process, job - order, and activity - based costing; and full disclosure on financial statements.

Are you studying in well - reputed colleges and universities in your countries or out of your country?If your answer is yes, you might have already known about the accrual heat of assignments can have on your academic as well as overall life.

The Citi Prestige ® Card, however, earns you superior rewards on your spending, and works better as an everyday credit card, due to the 3x and 2x point accrual categories.