Sentences with phrase «compensation as an expense»

Not counting this form of compensation as an expense was a ridiculous accounting practice, and one that was supported by ridiculous arguments by lobbyists and the lawmakers who wanted to protect their corporate constituents who were getting rich.

Not counting this form of compensation as an expense was a ridiculous accounting practice, and one that was supported by ridiculous arguments by lobbyists and the lawmakers who wanted to protect their corporate constituents who were getting rich.

It is a zero sum game — if firms count total compensation as an expense, there will be no profits.

Not exact matches

Stock compensation has become so widespread that public companies had to be required to report it as an expense starting in 2006.

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.

Another curiosity of the accounting system: when companies issue shares to employees exercising their options, the company can take a tax deduction as compensation expense.

«These freelancers come on board as subcontractors and save the small business owner the burden of paying overhead associated with payroll taxes and expenses such as health insurance and worker's compensation, as well as the space constrictions that growing a company in - house can present.»

The website provides information such as financial performance, accountability, revenue, expenses and leadership compensation.

Excluding one - time expenses such as stock - based compensation, the company lost $ 3.35 per share.

Represents share - based compensation expense associated with equity awards for the periods indicated; also includes the portion of annual non-cash incentive compensation expense that eligible employees elected to receive or are expected to elect to receive as common equity in lieu of their 2017 and 2018 cash bonus, respectively.

Contributions are tax advantaged in two important ways: they are tax deductible as a business expense, and, although they are a form of workers» compensation, they are free from any payroll taxes.

Certain other entertainment expenses are also 100 percent deductible if they are taxable as compensation to the employee or independent contractor, or if they are reimbursed expenses.

Product development expenses grew in line with revenues, driven by new hires, salary increases as well as growth of the share - based compensation in Q1 2018.

(2) Adjusted to eliminate SBC expense (as adjusted for the income tax reduction attributable to SBC expense), expense related to contingent compensation, foreign exchange losses as adjusted for the reduction in income tax attributable to the losses, losses from repurchases of convertible debt (as adjusted for the related decrease in income tax), amortization of debt discount (as adjusted for the related reduction in income tax).

These increases were partially offset by lower stock - based compensation expense as a result of forfeitures of stock during the quarter and making our annual stock grant later in the quarter than we did in the first quarter of 2017.

For example, the agencies do not count as tax expenditures deductions the tax law permits to measure income accurately, such as employers» deductions for employee compensation or interest expenses.

«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.

(l) Except as otherwise set forth in Schedule 2.7 (l) of the Disclosure Schedule, (i) the Company is not and will not be obligated to pay separation, severance, termination or similar benefits as a result of any of the transactions contemplated by this Agreement, nor will any such transactions accelerate the time of payment or vesting, or increase the amount, of any benefit or other compensation due to any individual; and (ii) the transactions contemplated by this Agreement will not cause the Company to record additional compensation expense on its income statements with respect to any outstanding Stock Option or other equity - based award.

The figure leaves out some legal costs and stock - based compensation, as well as taxes, interest and other expenses.

Jarden's executives» cash bonuses and equity awards are tied to meeting specific «adjusted EPS» criteria, which is the same as reported EPS except that it removes certain expenses, including stock compensation associated with restricted stock.

We believe it is useful to exclude non-cash charges, such as depreciation and amortization and share - based compensation expenses, from our Adjusted EBITDA because the amount of such expenses in any specific period may not directly correlate to the underlying performance of our business operations.

The total amount of fees the Company paid F.W. Cook in 2007 was $ 111,207, which included the fees paid for services provided as the independent compensation consultant to the HRC and GNC, reimbursement of F.W. Cook's reasonable travel and business expenses, and a fee of less than $ 5,000 for a survey of long - term incentives which is used for benchmarking for other positions throughout Wells Fargo.

The Compensation Committee also considers the appropriateness of various equity vehicles, such as stock options, PRSUs and RSUs, as well as overall program costs (which include both stockholder dilution and compensation expense), when evaluating the long - term inCompensation Committee also considers the appropriateness of various equity vehicles, such as stock options, PRSUs and RSUs, as well as overall program costs (which include both stockholder dilution and compensation expense), when evaluating the long - term incompensation expense), when evaluating the long - term incentive mix.

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.

A portion of these awards is generally subject to continued post-acquisition employment, and this portion has been accounted for as post-acquisition share - based compensation expense.

As of December 31, 2014, there was $ 177.9 million of total unrecognized compensation expense related to outstanding stock options and restricted stock awards that is expected to be recognized over a weighted average period of 2.86 years.

As of September 30, 2015, there was $ 228.5 million of total unrecognized compensation expense related to outstanding stock options and restricted stock awards that is expected to be recognized over a weighted average period of 3.18 years.

However, following this offering, the salary and bonus payments to our senior Carlyle professionals, including our named executive officers, will be reflected as compensation expense in our financial statements and we have reflected these amounts in the applicable columns of the Summary Compensation Table below even though they are not recorded as compensation expense in our historical financialcompensation expense in our financial statements and we have reflected these amounts in the applicable columns of the Summary Compensation Table below even though they are not recorded as compensation expense in our historical financialCompensation Table below even though they are not recorded as compensation expense in our historical financialcompensation expense in our historical financial statements.

Pursuant to applicable accounting principles, for financial statement reporting purposes we have historically recorded salary and bonus payments to our senior Carlyle professionals, including our named executive officers, as distributions in respect of their equity ownership interests and not as compensation expense.

The total amount of fees the Company paid Cook & Co. in 2011 was $ 163,199, which included the fees paid for services provided as the independent compensation consultant to the HRC and GNC, reimbursement of Cook & Co.'s reasonable travel and business expenses, and a fee of less than $ 5,000 for a survey of long - term incentives which is used for benchmarking for other positions throughout the Company.

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

The higher - than - average annual fees SAC charges clients — as much as 3 percent of assets and 50 percent of profits — cover the expenses of running his hedge funds, including employee compensation, and generate profits for Cohen as the principal owner.

on a pro forma basis, giving effect to (i) the automatic conversion of all of our outstanding shares of convertible preferred stock other than Series FP preferred stock into shares of Class B common stock and the conversion of Series FP preferred stock into shares of Class C common stock in connection with our initial public offering, (ii) stock - based compensation expense of approximately $ 1.1 billion associated with outstanding RSUs subject to a performance condition for which the service - based vesting condition was satisfied as of December 31, 2016 and which we will recognize on the effectiveness of our registration statement in connection with a qualifying initial public offering, as further described in Note 1 to our consolidated financial statements included elsewhere in this prospectus, (iii) the increase in accrued expenses and other current liabilities and an equivalent decrease in additional paid - in capital of $ 187.2 million in connection with the withholding tax obligations, based on $ 16.33 per share, which is the fair value of our common stock as of December 31, 2016, as we intend to issue shares of Class A common stock and Class B common stock on a net basis to satisfy the associated withholding tax obligations, (iv) the net issuance of 7.6 million shares of Class A common stock and 5.5 million shares of Class B common stock that will vest and be issued from the settlement of such RSUs, (v) the issuance of the CEO award, as described below, and (vi) the filing and effectiveness of our amended and restated certificate of incorporation which will be in effect on the completion of this offering.

The pro forma consolidated balance sheet data gives effect to (i) the automatic conversion of all of our outstanding shares of convertible preferred stock other than Series FP preferred stock into shares of Class B common stock and the conversion of Series FP preferred stock into shares of Class C common stock in connection with our initial public offering, (ii) stock - based compensation expense of approximately $ 1.1 billion associated with outstanding RSUs subject to a performance condition for which the service - based vesting condition was satisfied as of December 31, 2016 and which we will recognize on the effectiveness of our registration statement in connection with this offering, as further described in Note 1 to our consolidated financial statements included elsewhere in this prospectus, (iii) the increase in accrued expenses and other current liabilities and an equivalent decrease in additional paid - in capital of $ 187.2 million in connection with the withholding tax obligations, based on $ 16.33 per share, which is the fair value of our common stock as of December 31, 2016, as we intend to issue shares of Class A common stock and Class B common stock on a net basis to satisfy the associated withholding tax obligations, (iv) the net issuance of 7.6 million shares of Class A common stock and 5.5 million shares of Class B common stock that will vest and be issued from the settlement of such RSUs, (v) the issuance of the CEO award, as described below, and (vi) the filing and effectiveness of our amended and restated certificate of incorporation which will be in effect on the completion of this offering.

The pro forma adjustment related to stock - based compensation expense of approximately $ 1.1 billion has been reflected as an increase to additional paid - in capital and accumulated deficit.

In fiscal 2014, we incurred approximately $ 5.4 million of additional tax expense as a result of the Section 162 (m) deductibility limit for compensation paid to the Chief Executive Officer and the three other highest - paid executive officers (other than Mr. Graf).

The fair value of unvested stock options to purchase common stock as of the acquisition date was $ 343 and is recorded as compensation expense as the stock options vest over the employees» requisite service period.

The tender offer closed in September 2011, and at the close of the transaction, the Company recorded $ 34.7 million as compensation expense related to the excess of the selling price per share of common stock paid to the Company's employees and consultants over the fair value of the tendered share, and $ 35.8 million as deemed dividends in relation to excess of the selling price per share of common and preferred stock paid to existing investors in excess of the fair value of the shares tendered.

Adjusted EBITDA is defined as net income / (loss) from continuing operations before interest expense, other expense / (income), net, provision for / (benefit from) income taxes; in addition to these adjustments, the Company excludes, when they occur, the impacts of depreciation and amortization (excluding integration and restructuring expenses)(including amortization of postretirement benefit plans prior service credits), 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 equity award compensation expense (excluding integration and restructuring expenses).

The decrease primarily resulted from a $ 175.2 million decrease in share - based compensation expense, primarily related to $ 183.4 million recognized as a result of the Merger, an $ 11.1 million decrease in Merger - related costs and a $ 2.3 million decrease in travel and corporate functions costs, partially offset by a $ 3.5 million increase in executive severance costs, a $ 2.8 million increase in sponsor - related consulting fees for interim executive and international consulting services, a $ 2.6 million increase in legal and accounting fees, a $ 1.9 million increase in sponsor - related management fees and a $ 1.0 million increase in contract negotiation services.

Selling, general and administrative expenses were 74 basis points lower than last year as a percentage of sales due to sales leveraging, lower incentive compensation and a reduction in media spend at Olive Garden.

And though banks and bank depositors are better compensated for the governments» takings, that compensation comes at taxpayers» expense, because it translates either into an immediate reduction in Fed remittances to the Treasury or (as has been the case in fact) in an enhanced risk of reduced remittances in the future.

The increase in non-interest expenses primarily reflects higher salaries and benefits, mainly resulting from hiring activity and the compensation changes described above, as well as increased premises and other expenses to facilitate business growth.

It said the big improvement was driven by a US$ 64mln increase in California Provider Fee revenue, as well as a favorable adjustment to malpractice and workers» compensation expenses and «strong cost management within the company's hospital operations and corporate overhead functions.»

In the settlement, MassMutual will pay out over $ 9MM in cash compensation, give a 60 - day window for any planned fund changes, and, most importantly, clearly disclose fees and expense ratios in plan funds as well as any revenue sharing payments it receives.

At least now these options are counted as compensation (although most companies try to avoid this by using magical terms like «adjusted EBITDA» which essentially does what GAAP accounting allowed in the 90's — not counting this form of compensation expense as an expense).

The maximum compensation the Marketing Agent may receive under this Marketing Agent Agreement, as a result of the Trust's offering, is not to exceed $ -LSB--RSB-, which includes $ -LSB--RSB-(fees) and $ -LSB--RSB-(expenses).

Save as precluded by law, we will not be liable to you for any indirect or consequential loss, damage or expenses (including loss of profits, business or goodwill) howsoever arising out of any problem you notify to us under this condition and we shall have no liability to pay any money to you by way of compensation other than to refund to you the amount paid by you for the goods in question as above.

Without getting into a great deal of song and dance about a side topic, I'll just say that I believe our GDP growth would explode as companies rushed to establish operational headquarters in the US, and the changes in the individual income tax codes would have a chilling effect on both the Wall Street money churners (people would be rewarded for going long with their investments instead of shuffling money around to chase pennies) and the out - of - control executive compensation at the expense of the long - term health of the company.

Your intended parents are responsible for all expenses you incur as a result of the surrogacy, including your compensation, medical expenses, attorney fees and travel expenses.