Systematic charges against earnings to write off
the cost of an asset over its estimated useful life because of wear and tear through use, action of the elements, or obsolescence.
impairment is the decrease of fair value of an intangible asset where amortisation is periodic (usualy yearly) distribution of
cost of an asset over its life.
A major concept in accounting is known as depreciation, which is a method of allocating
the cost of an asset over the course of its useful lifetime.
Accountants use depreciation to expense
the cost of the asset over its useful life.
For assets that have an expected useful life of more than one year, you spread
the cost of the asset over its estimated useful life rather than deducting the entire cost in the year you place the asset in service.
Not exact matches
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.
Northern Star Resources says it is generating
over $ 200 million in free cash flow per year on the back
of an expansion
of its
asset base, lower
costs and increased gold sales.
ETFs, which typically have lower fees than mutual funds, have enjoyed several-fold growth in
assets over the past decade as investors have sought to reduce the overall
cost of their investments.
Actual results, including with respect to our targets and prospects, could differ materially due to a number
of factors, including the risk that we may not obtain sufficient orders to achieve our targeted revenues; price competition in key markets; the risk that we or our channel partners are not able to develop and expand customer bases and accurately anticipate demand from end customers, which can result in increased inventory and reduced orders as we experience wide fluctuations in supply and demand; the risk that our commercial Lighting Products results will continue to suffer if new issues arise regarding issues related to product quality for this business; the risk that we may experience production difficulties that preclude us from shipping sufficient quantities to meet customer orders or that result in higher production
costs and lower margins; our ability to lower
costs; the risk that our results will suffer if we are unable to balance fluctuations in customer demand and capacity, including bringing on additional capacity on a timely basis to meet customer demand; the risk that longer manufacturing lead times may cause customers to fulfill their orders with a competitor's products instead; the risk that the economic and political uncertainty caused by the proposed tariffs by the United States on Chinese goods, and any corresponding Chinese tariffs in response, may negatively impact demand for our products; product mix; risks associated with the ramp - up
of production
of our new products, and our entry into new business channels different from those in which we have historically operated; the risk that customers do not maintain their favorable perception
of our brand and products, resulting in lower demand for our products; the risk that our products fail to perform or fail to meet customer requirements or expectations, resulting in significant additional
costs, including
costs associated with warranty returns or the potential recall
of our products; ongoing uncertainty in global economic conditions, infrastructure development or customer demand that could negatively affect product demand, collectability
of receivables and other related matters as consumers and businesses may defer purchases or payments, or default on payments; risks resulting from the concentration
of our business among few customers, including the risk that customers may reduce or cancel orders or fail to honor purchase commitments; the risk that we are not able to enter into acceptable contractual arrangements with the significant customers
of the acquired Infineon RF Power business or otherwise not fully realize anticipated benefits
of the transaction; the risk that retail customers may alter promotional pricing, increase promotion
of a competitor's products
over our products or reduce their inventory levels, all
of which could negatively affect product demand; the risk that our investments may experience periods
of significant stock price volatility causing us to recognize fair value losses on our investment; the risk posed by managing an increasingly complex supply chain that has the ability to supply a sufficient quantity
of raw materials, subsystems and finished products with the required specifications and quality; the risk we may be required to record a significant charge to earnings if our goodwill or amortizable
assets become impaired; risks relating to confidential information theft or misuse, including through cyber-attacks or cyber intrusion; our ability to complete development and commercialization
of products under development, such as our pipeline
of Wolfspeed products, improved LED chips, LED components, and LED lighting products risks related to our multi-year warranty periods for LED lighting products; risks associated with acquisitions, divestitures, joint ventures or investments generally; the rapid development
of new technology and competing products that may impair demand or render our products obsolete; the potential lack
of customer acceptance for our products; risks associated with ongoing litigation; and other factors discussed in our filings with the Securities and Exchange Commission (SEC), including our report on Form 10 - K for the fiscal year ended June 25, 2017, and subsequent reports filed with the SEC.
On the
cost side, SolarCity has steadily brought down the
cost of deploying solar
assets over time by focusing on reducing sales, installation and overhead
costs per installed watt.
We also expect SolarCity to immediately account for 40 %
of the
assets of the combined company on a historical
cost basis, to contribute $ 1 + billion in revenue in 2017, and to add more than half a billion dollars in cash to Tesla's balance sheet
over the next 3 years.
The
asset mix will evolve
over time in agreement with the employee based on a limited number
of low -
cost portfolio investment solutions, and contributions are locked in until retirement.
thanks, and yes, a pittance
of a pension and regular checkups keep us on budget and head off any problems — best decision i ever made (financial or otherwise) was serving our country doing search - and - rescue, oil and chemical spill remediation, etc. (you can guess the branch
of service)-- along the way, frugal living, along with dollar -
cost averaging,
asset allocation, and diversification allowed us to retire early — Vanguard has been very good
over the years, despite the Dot Bomb, 2002, and the recession (where we actually came out better with a modest but bargain retirement home purchase)... it's not easy building additional «legs» on a retirement platform, but now that we're here, cash, real estate, investments and insurance products, along with a small pension all help to avoid any real dependence on social security (we won't even need it at full retirement age)-- however, like nearly everybody, we're headed for Medicare in several years, albeit with a nice supplemental and pharmacy benefits — but our main concern is staying fit, active, and healthy!
The Strategic Growth Fund remains fully hedged, with the same «staggered strike» position we had at the 2007 peak, which strengthens our defense against potential market losses by raising the strike prices
of our defensive put options, at a
cost of just
over 1 %
of assets in additional put premium (which is relatively inexpensive with the CBOE volatility index currently at about 17).
These numbers are from the Estimates and are on a cash basis
of accounting, whereas in the budget, capital is on an accrual basis
of accounting, spreading the
costs over the economic life
of asset.
What we were really providing investors was a level
of discipline that few individual investors can muster
over time — by adopting a long term
asset allocation strategy and using low
cost investment vehicles, our long term performance was always going to be better than the average individual investor who tends to time markets and chase performance, with little understanding
of the
costs they are incurring.
Over much
of 2008 the firm fought off losses by issuing stock, selling
assets and reducing
cost (issuing debt under such conditions became difficult to impossible).
Yes, the strategy is to be one
of the LAST investors in each eREIT so that the
cost of running each eREIT is spread out
over a large
asset base so that each investor bears a lower
cost.
These risks and uncertainties include food safety and food - borne illness concerns; litigation; unfavorable publicity; federal, state and local regulation
of our business including health care reform, labor and insurance
costs; technology failures; failure to execute a business continuity plan following a disaster; health concerns including virus outbreaks; the intensely competitive nature
of the restaurant industry; factors impacting our ability to drive sales growth; the impact
of indebtedness we incurred in the RARE acquisition; our plans to expand our newer brands like Bahama Breeze and Seasons 52; our ability to successfully integrate Eddie V's restaurant operations; a lack
of suitable new restaurant locations; higher - than - anticipated
costs to open, close or remodel restaurants; increased advertising and marketing
costs; a failure to develop and recruit effective leaders; the price and availability
of key food products and utilities; shortages or interruptions in the delivery
of food and other products; volatility in the market value
of derivatives; general macroeconomic factors, including unemployment and interest rates; disruptions in the financial markets; risk
of doing business with franchisees and vendors in foreign markets; failure to protect our service marks or other intellectual property; a possible impairment in the carrying value
of our goodwill or other intangible
assets; a failure
of our internal controls
over financial reporting or changes in accounting standards; and other factors and uncertainties discussed from time to time in reports filed by Darden with the Securities and Exchange Commission.
Expensing: Allow businesses to immediately deduct the entire
cost of a capital
asset, rather than claiming depreciation deductions
over the useful life
of the
asset.
The digital
asset's
cost shot from next $ 1,000 at the commencement
of 2017 to
over $ 19,000 in December, before plummeting in early 2018 to tighten at $ 8,630.65 on Monday, according to CoinMarketCap.com.
Over the past couple
of years, speculators have also used short sales
of gold to obtain low
cost funds to invest in other
assets — for example, by shorting gold (borrowing it and selling it in the spot market), market participants have been able to obtain US dollars at between 1 and 2 per cent, well below the rate
of return available on US
assets.
Taking the
cost of the equipment as an immediate expense deduction allows the business to get an immediate break on their tax burden whereas capitalizing then depreciating the
asset allows for smaller deductions to be taken
over a longer period
of time.
The Enrollment Program also authorizes a superior court to have jurisdiction
over enrollees by allowing it to «appoint a receiver, monitor, conservator, or other designated fiduciary or officer
of the court for a defendant or the defendant's
assets,» as well as authorizes the Commissioner
of Business Oversight to «include in civil actions claims for ancillary relief, including restitution and disgorgement, on behalf
of a person injured, as well as attorney's fees and
costs, and civil penalties
of up to $ 25,000» for up to four years after the purported violation occurred and «refer evidence regarding violations
of the bill's provisions to the Attorney General, the Financial Crimes Enforcement Network
of the United States Department
of the Treasury, or the district attorney
of the county in which the violation occurred, who would be authorized, with or without this type
of a reference, to institute appropriate proceedings.»
Citigroup received the largest taxpayer bailout in the history
of finance from 2008 through 2010: $ 45 billion in Troubled
Asset Relief Program (TARP) funds; over $ 300 billion in asset guarantees; and more than $ 2 trillion in low cost l
Asset Relief Program (TARP) funds;
over $ 300 billion in
asset guarantees; and more than $ 2 trillion in low cost l
asset guarantees; and more than $ 2 trillion in low
cost loans.
We look for the
cost of bank funding to rise faster than the yield on earning
assets over the next two years, a situation that is likely to put an effective cap on bank earnings and public market valuations.
Depreciation is a method
of allocating the
cost of a tangible
asset over its useful life.
Or, does the Fed's easy - money policy deregulation
of oversight open the way for
asset - price inflation that puts home ownership even further out
of reach — except at the price
of running up a lifetime
of debt to the banks that write the loans on their keyboard at steep markups
over their
cost of funding from the compliant Fed?
For starters, the variations between earnings and cash flow not only arise in working capital changes
over time (their influence on a firm's cash flow from operations), but also in the timing
of the
cost of replacing those
assets that generate earnings (capital expenditures versus depreciation).
Similarly an agreed purchase transfer fee
of say # 40m isn't a
cost in accounting terms it's an intangible
asset which is written down
over the period
of the contract.
Depreciation is an accounting method
of allocating the
cost of a tangible
asset over its useful life.
Frequently rent seeking
costs in a conflict by all parties to a conflict can equal or exceed the economic rent that is at stake (e.g. the aggregate litigation
costs of parties in a lawsuit
over who owns an income producing
asset).
Oneida County will provide $ 300,000 to the Utica Zoo
over a two - year period to help pay for deferred maintenance and rehabilitation
costs that will enable the regional
asset to achieve accreditation from the Associations
of Zoos and Aquariums.
The
assets recovery agency (ARA) was set up three years ago by Tony Blair to make sure «crime doesn't pay», by stepping up the confiscation
of ill - gotten gains but has faced heavy criticism
over its
cost effectiveness.
The decision criteria should adopt a whole life value for money approach considering
costs, benefits and risks
over the life cycle
of buildings
assets.
If seniors can get
over the technology problem, they will find that new publishing processes are really
assets in controlling the
costs and risks
of book publishing.
Depreciation is an accounting charge that allows companies to spread the
cost of a major capital
asset over that
asset's useful life.
Since there is an opportunity
cost when choosing one investment
over another, the steady returns
of cash flowing
assets must win in cases where all else is equal
over those investments which produce no income.
Building your own
asset allocation in a portfolio
of index funds will give you more control and flexibility
over your finances at a much lower
cost and has a much higher rate
of success.
Depreciation An accounting procedure that aims to distribute the
cost of tangible capital
assets, less any expected salvage value,
over the estimated useful life
of the
asset in a rational and systematic manner.
Indexation is a method where the
cost of purchase
of an
asset is adjusted for inflation
over the years.
At that time,
asset prices are so high that the
asset must make gains
over the next ten years in order to cover the capital
cost of the investment.
They
cost significantly less at somewhere between 0.1 and 0.5 percent every year and with a universe
of over 1,500, you can easily find an ETF to cover your preferred
asset class.
«
Over the course
of the year, we established a variety
of product and distribution partnerships with private banks, brokerage firms and wealth managers across the region — a strong indication that advisers and
asset allocators are increasingly looking to ETFs as the most
cost - efficient, flexible building blocks for their client portfolios, in a fee - based environment.
Over much
of 2008 the firm fought off losses by issuing stock, selling
assets and reducing
cost (issuing debt under such conditions became difficult to impossible).
I just discussed this topic
over on the bogleheads forum... they said to decide your
asset allocation first, then to choose the lowest
cost funds available in your 401K to accomplish that goal, even if the only fund that will cover a particular sector
of your
asset allocation is more expensive (for example my international funds are all
over.5 MER — but they said not to skip this category just because it was more expensive than I would like).
Even if you don't own any
assets, in a bankruptcy if your income is
over the government's limits to maintain a reasonable standard
of living, you have to pay what is known as surplus income, and your bankruptcy will
cost more and last longer.
In one sense, if you wait too long, the opportunity
cost of cash could be significant, but
over most 5 - year periods there is a drawdown in
asset prices that avail good opportunities.
Here you are weighing the advantages
of spreading the
cost of your insolvency
over a period
of time (lowering your monthly payments) and preserving
assets you might want to keep against the quicker alternative
of a bankruptcy.
Many businesses choose to finance the purchase
of expensive equipment to spread the
cost over the useful life
of the
asset, making the purchase more accessible.