The primary reason for this is that, over time, older assets consume a higher percentage of incoming rent
as operating expenses (due to major repairs required) resulting in lower cash flow and return on investment.
You can deduct these fees
as operating expenses as long as the fees are paid for work related to your rental activity.
Since the point of this sheet initially is to be a quick way to evaluate deals, we use 50 %
as the operating expenses for the property.
Depending upon the applicant's proposed business strategy and structure, the OCC may require an applicant to include an alternative business strategy detailing how the SPNB will manage potential scenarios when expectations such
as operating expenses, marketing costs or growth rates differ significantly from the original plan;
You can deduct these fees
as operating expenses as long as the fees are paid for work related to your rental activity.
However, level - loads, called 12b - 1 fees, are included
as operating expenses.
It is not all bad news though
as operating expenses where cut 27 % over quarter 1, 2007 which resulted in a $ 1.6 million net income.
This is a broader group as it includes the salary and benefit expense for all contracting member libraries outside Buffalo as they participate in the Centralized Human Resources (CHR) program as well
as all operating expenses for Buffalo Branches, the Central Library, and system services.
Byline assumes the residual and obsolescence risk of the equipment and monthly payments can typically be deducted
as operating expenses.
April 23 - Canadian National Railway Co on Monday posted a 16.2 percent fall in quarterly profit
as operating expenses shot up during the harsh winter, and the country's largest railroad cut its 2018 outlook as capacity limits strained its ability to meet high demand.
Businesses take inventory writeoffs
as an operating expense, not a capital loss.
This amount is recorded
as an operating expense and is included in operating income.»
«Traditionally, wastewater treatment has been viewed
as an operating expense of an industrial complex.
It is variously seen
as an operating expense, a library service, and access to justice contribution, support of legal studies, a contribution to lawyer competence and professionalism, or as overhead associated with membership in the Federation of Law Societies of Canada.
As a result, your landlord's insurance costs don't go up, and therefore don't need to be passed on to tenants
as an operating expense factored into rent or building fees.
But if a business paid the premiums and deducted the premiums
as an operating expense, then the life insurance proceeds would be taxable to the beneficiary.
For clarity, in no circumstances shall the foregoing Landlord's costs also be recoverable
as an operating expense as defined under Schedule X.
Not exact matches
* In the consolidated income statement, «Depreciation and amortization related to the revaluation of tangible and intangible assets
as part of the purchase price allocation process» is now recognized in «
Operating expenses».
Important factors that could cause actual results to differ materially from those reflected in such forward - looking statements and that should be considered in evaluating our outlook include, but are not limited to, the following: 1) our ability to continue to grow our business and execute our growth strategy, including the timing, execution, and profitability of new and maturing programs; 2) our ability to perform our obligations under our new and maturing commercial, business aircraft, and military development programs, and the related recurring production; 3) our ability to accurately estimate and manage performance, cost, and revenue under our contracts, including our ability to achieve certain cost reductions with respect to the B787 program; 4) margin pressures and the potential for additional forward losses on new and maturing programs; 5) our ability to accommodate, and the cost of accommodating, announced increases in the build rates of certain aircraft; 6) the effect on aircraft demand and build rates of changing customer preferences for business aircraft, including the effect of global economic conditions on the business aircraft market and expanding conflicts or political unrest in the Middle East or Asia; 7) customer cancellations or deferrals
as a result of global economic uncertainty or otherwise; 8) the effect of economic conditions in the industries and markets in which we
operate in the U.S. and globally and any changes therein, including fluctuations in foreign currency exchange rates; 9) the success and timely execution of key milestones such
as the receipt of necessary regulatory approvals, including our ability to obtain in a timely fashion any required regulatory or other third party approvals for the consummation of our announced acquisition of Asco, and customer adherence to their announced schedules; 10) our ability to successfully negotiate, or re-negotiate, future pricing under our supply agreements with Boeing and our other customers; 11) our ability to enter into profitable supply arrangements with additional customers; 12) the ability of all parties to satisfy their performance requirements under existing supply contracts with our two major customers, Boeing and Airbus, and other customers, and the risk of nonpayment by such customers; 13) any adverse impact on Boeing's and Airbus» production of aircraft resulting from cancellations, deferrals, or reduced orders by their customers or from labor disputes, domestic or international hostilities, or acts of terrorism; 14) any adverse impact on the demand for air travel or our operations from the outbreak of diseases or epidemic or pandemic outbreaks; 15) our ability to avoid or recover from cyber-based or other security attacks, information technology failures, or other disruptions; 16) returns on pension plan assets and the impact of future discount rate changes on pension obligations; 17) our ability to borrow additional funds or refinance debt, including our ability to obtain the debt to finance the purchase price for our announced acquisition of Asco on favorable terms or at all; 18) competition from commercial aerospace original equipment manufacturers and other aerostructures suppliers; 19) the effect of governmental laws, such
as U.S. export control laws and U.S. and foreign anti-bribery laws such
as the Foreign Corrupt Practices Act and the United Kingdom Bribery Act, and environmental laws and agency regulations, both in the U.S. and abroad; 20) the effect of changes in tax law, such
as the effect of The Tax Cuts and Jobs Act (the «TCJA») that was enacted on December 22, 2017, and changes to the interpretations of or guidance related thereto, and the Company's ability to accurately calculate and estimate the effect of such changes; 21) any reduction in our credit ratings; 22) our dependence on our suppliers,
as well
as the cost and availability of raw materials and purchased components; 23) our ability to recruit and retain a critical mass of highly - skilled employees and our relationships with the unions representing many of our employees; 24) spending by the U.S. and other governments on defense; 25) the possibility that our cash flows and our credit facility may not be adequate for our additional capital needs or for payment of interest on, and principal of, our indebtedness; 26) our exposure under our revolving credit facility to higher interest payments should interest rates increase substantially; 27) the effectiveness of any interest rate hedging programs; 28) the effectiveness of our internal control over financial reporting; 29) the outcome or impact of ongoing or future litigation, claims, and regulatory actions; 30) exposure to potential product liability and warranty claims; 31) our ability to effectively assess, manage and integrate acquisitions that we pursue, including our ability to successfully integrate the Asco business and generate synergies and other cost savings; 32) our ability to consummate our announced acquisition of Asco in a timely matter while avoiding any unexpected costs, charges,
expenses, adverse changes to business relationships and other business disruptions for ourselves and Asco
as a result of the acquisition; 33) our ability to continue selling certain receivables through our supplier financing program; 34) the risks of doing business internationally, including fluctuations in foreign current exchange rates, impositions of tariffs or embargoes, compliance with foreign laws, and domestic and foreign government policies; and 35) our ability to complete the proposed accelerated stock repurchase plan, among other things.
You have total control and retain all profit — and you pay all of the
expenses of employees and equipment, which means higher startup
as well
as higher
operating costs.
So look for revenues to keep waxing, and for
operating leverage to get stronger
as Moynihan fulfills his pledge to drive down costs well into next year, then hold the
expense line steady thereafter
as loans and interest income keep growing.
And transportation companies, such
as airlines, are likely to benefit this year,
as low oil costs shave a significant amount off their
operating expenses.
Tesla said on Feb. 7: «
As we ramp production of both Model 3 and our energy products while keeping tight control of
operating expenses, our quarterly
operating income should turn sustainably positive at some point in 2018.»
Save the funds
as a contingency plan in case something does go wrong or you experience a slow month and need the extra cash to cover
operating expenses and payroll.
Management believes analysts and investors use Adjusted EBITDA
as a supplemental measure to evaluate overall
operating performance and facilitate comparisons with other wireless communications companies because it is indicative of T - Mobile's ongoing
operating performance and trends by excluding the impact of interest
expense from financing, non-cash depreciation and amortization from capital investments, non-cash stock - based compensation, network decommissioning costs
as they are not indicative of T - Mobile's ongoing
operating performance and certain other nonrecurring income and
expenses.
Operating expenses rose 9 percent to C$ 2.16 billion in the quarter
as the railroad operator spent more to move more volumes in a harsh winter.
In general,
as mutual funds get larger, their
expense ratios drop,
as operating costs get spread across more investors.
Operating expenses of EUR 173.2 million (Q1 2017: EUR 183.0 million) were EUR 9.8 million lower
as reported and EUR 4.3 million higher at constant FX in Q1 2018 which included a restructuring provision of EUR 5.0 million
as part of the roll - out of a company - wide optimisation programme.
Actual results and the timing of events could differ materially from those anticipated in the forward - looking statements due to these risks and uncertainties
as well
as other factors, which include, without limitation: the uncertain timing of, and risks relating to, the executive search process; risks related to the potential failure of eptinezumab to demonstrate safety and efficacy in clinical testing; Alder's ability to conduct clinical trials and studies of eptinezumab sufficient to achieve a positive completion; the availability of data at the expected times; the clinical, therapeutic and commercial value of eptinezumab; risks and uncertainties related to regulatory application, review and approval processes and Alder's compliance with applicable legal and regulatory requirements; risks and uncertainties relating to the manufacture of eptinezumab; Alder's ability to obtain and protect intellectual property rights, and
operate without infringing on the intellectual property rights of others; the uncertain timing and level of
expenses associated with Alder's development and commercialization activities; the sufficiency of Alder's capital and other resources; market competition; changes in economic and business conditions; and other factors discussed under the caption «Risk Factors» in Alder's Annual Report on Form 10 - K for the fiscal year ended December 31, 2017, which was filed with the Securities and Exchange Commission (SEC) on February 26, 2018, and is available on the SEC's website at www.sec.gov.
Such risks, uncertainties and other factors include, without limitation: (1) the effect of economic conditions in the industries and markets in which United Technologies and Rockwell Collins
operate in the U.S. and globally and any changes therein, including financial market conditions, fluctuations in commodity prices, interest rates and foreign currency exchange rates, levels of end market demand in construction and in both the commercial and defense segments of the aerospace industry, levels of air travel, financial condition of commercial airlines, the impact of weather conditions and natural disasters and the financial condition of our customers and suppliers; (2) challenges in the development, production, delivery, support, performance and realization of the anticipated benefits of advanced technologies and new products and services; (3) the scope, nature, impact or timing of acquisition and divestiture or restructuring activity, including the pending acquisition of Rockwell Collins, including among other things integration of acquired businesses into United Technologies» existing businesses and realization of synergies and opportunities for growth and innovation; (4) future timing and levels of indebtedness, including indebtedness expected to be incurred by United Technologies in connection with the pending Rockwell Collins acquisition, and capital spending and research and development spending, including in connection with the pending Rockwell Collins acquisition; (5) future availability of credit and factors that may affect such availability, including credit market conditions and our capital structure; (6) the timing and scope of future repurchases of United Technologies» common stock, which may be suspended at any time due to various factors, including market conditions and the level of other investing activities and uses of cash, including in connection with the proposed acquisition of Rockwell; (7) delays and disruption in delivery of materials and services from suppliers; (8) company and customer - directed cost reduction efforts and restructuring costs and savings and other consequences thereof; (9) new business and investment opportunities; (10) our ability to realize the intended benefits of organizational changes; (11) the anticipated benefits of diversification and balance of operations across product lines, regions and industries; (12) the outcome of legal proceedings, investigations and other contingencies; (13) pension plan assumptions and future contributions; (14) the impact of the negotiation of collective bargaining agreements and labor disputes; (15) the effect of changes in political conditions in the U.S. and other countries in which United Technologies and Rockwell Collins
operate, including the effect of changes in U.S. trade policies or the U.K.'s pending withdrawal from the EU, on general market conditions, global trade policies and currency exchange rates in the near term and beyond; (16) the effect of changes in tax (including U.S. tax reform enacted on December 22, 2017, which is commonly referred to
as the Tax Cuts and Jobs Act of 2017), environmental, regulatory (including among other things import / export) and other laws and regulations in the U.S. and other countries in which United Technologies and Rockwell Collins
operate; (17) the ability of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result in the imposition of conditions that could adversely affect the combined company or the expected benefits of the merger) and to satisfy the other conditions to the closing of the pending acquisition on a timely basis or at all; (18) the occurrence of events that may give rise to a right of one or both of United Technologies or Rockwell Collins to terminate the merger agreement, including in circumstances that might require Rockwell Collins to pay a termination fee of $ 695 million to United Technologies or $ 50 million of
expense reimbursement; (19) negative effects of the announcement or the completion of the merger on the market price of United Technologies» and / or Rockwell Collins» common stock and / or on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted in their operation of their businesses while the merger agreement is in effect; (21) risks relating to the value of the United Technologies» shares to be issued in connection with the pending Rockwell acquisition, significant merger costs and / or unknown liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personnel.
FFO
as adjusted is generally calculated by the Company
as NAREIT FFO excluding certain transactional income and
expenses and non-
operating impairments which management believes are not reflective of the results within the company's
operating real estate portfolio.
Operating expenses rose 9 percent to C$ 2.16 billion in the quarter
as the railroad operator spent more to move larger volumes in harsh winter conditions.
This government cash helps companies fund the research for their next blockbuster drug
as well
as the
expenses required to
operate a growing healthcare company.
As a result,
operating income for 3M's business segments has been revised to reflect non-service cost related pension and postretirement net periodic benefit costs within other
expense (income) net.
Always look at the fund's Total Annual Fund
Operating Expenses, also known
as the fund's
expense ratio.
EBITDA is defined
as earnings (net income or loss) before interest
expense, net, (gain) loss on early extinguishment of debt, income tax (benefit)
expense, and depreciation and amortization and is used by management to measure
operating performance of the business.
Adjusted Net Income is defined
as net income excluding (i) franchise agreement amortization, which is a non-cash
expense arising
as a result of acquisition accounting that may hinder the comparability of our
operating results to our industry peers, (ii) amortization of deferred financing costs and debt issuance discount, a non-cash component of interest
expense, and (gains) losses on early extinguishment of debt, which are non-cash charges that vary by the timing, terms and size of debt financing transactions, (iii)(income) loss from equity method investments, net of cash distributions received from equity method investments, (iv) other
operating expenses (income), net, and (v) other specifically identified costs associated with non-recurring projects.
We have eliminated this
expense from adjusted net income
as it is non-cash in nature and is not indicative of our ongoing
operating performance.
The non-GAAP measures presented here are: revenue, gross profit,
operating expenses, income (loss) from operations, non-
operating expenses and net income (loss)(including those amounts
as a percentage of revenue), and net income (loss) per diluted share.
A mutual fund's annual
operating expenses, expressed
as a percentage of the fund's average net assets.
Expense ratio A mutual fund's annual
operating expenses, expressed
as a percentage of the fund's average net assets.
«We expect the company to guide total revenue +26 - 34 % yoy with $ 0mn to $ 1.0 bn in GAAP
operating profits,
as guidance factors in the Whole Foods acquisition, [Amazon Web Services] growth accelerates modestly on an 800bps easier comp, and both revenue and
expenses reflect the investments in new fulfillment centers and AWS regions,» Terry said.
Total
operating expenses as of the most recent fund annual report are 2.21 %.
«Non-GAAP Income from Operations» is defined
as our non-GAAP income from operations (revenues less cost of revenues and
operating expenses, excluding the impact of stock - based compensation
expense and amortization of acquisition - related intangible assets),
as adjusted to exclude certain acquisitions and not including the impact of amounts payable under the Kokua Bonus Plan.
Within program
expenses, major transfers to persons were up $ 1.1 billion, primarily due to higher old age security payments, reflecting an increase in the number of recipients and higher inflation,
as benefits are indexed to quarterly changes in the consumer price index, major transfers to other levels of government were up $ 0.6 billion, reflecting legislative increases; while direct program
expenses declined by $ 0.2 billion,
as lower «other transfer» payments more than offset increases in departmental / agency
operating costs.
Under the Bonus Plan, our compensation committee, in its sole discretion, determines the performance goals applicable to awards, which goals may include, without limitation: attainment of research and development milestones, sales bookings, business divestitures and acquisitions, cash flow, cash position, earnings (which may include any calculation of earnings, including but not limited to earnings before interest and taxes, earnings before taxes, earnings before interest, taxes, depreciation and amortization and net earnings), earnings per share, net income, net profit, net sales,
operating cash flow,
operating expenses,
operating income,
operating margin, overhead or other
expense reduction, product defect measures, product release timelines, productivity, profit, return on assets, return on capital, return on equity, return on investment, return on sales, revenue, revenue growth, sales results, sales growth, stock price, time to market, total stockholder return, working capital, and individual objectives such
as MBOs, peer reviews, or other subjective or objective criteria.
We assess an annualized administrative fee of 0.60 %, which is collected
as part of the
operating expenses of the investment pools.
Capital from the closing will be used by Renewable Properties to fund corporate and
operating expenses,
as well
as, project specific
expenses including project acquisitions and development related activities including securing land, interconnection applications and studies, permitting, environmental studies and reviews.
In January 2009,
as part of AMD's cost cutting efforts and with the goal of reducing
operating expenses and AMD's break - even point, the Compensation Committee temporarily
Operating expenses rose about 10 percent,
as the firm's employment grew, up 5.5 percent to 5,668 people over the course of 2013.