Sentences with phrase «deferred tax liability»

This is true, though deferred tax liabilities assume that you will make money, and will continue to grow.

You'll still pay capital gains tax, but you can defer your tax liability until a later date.

According to this article, he still holds a large personal stake in WR Grace (and what must be a massive personal deferred tax liability of something close to $ 100 million — he bought the stock for $ 2 in the early 2000's).

Other certain tax adjustments include internal restructuring transactions that lowered the tax rate on deferred tax liabilities recorded on intangible assets recognized in acquisition - related accounting.

Minorities / NCI) + Net Deferred Tax Liabilities + Net Derivative Liabilities) / Net Outstanding Shares

E.g., Berkshire reports $ 28 Billion of such deferred tax liabilities in 2011 (page 49 of the Annual Report).

$ 83 M US deferred tax liability re wind assets — no clarity re NPV.

This, in turn, can lead you to buy and hold investments, reducing frictional expenses, increasing your odds of taking advantage of things such as deferred tax liabilities, and, ultimately, the stepped - up basis loophole.

(2) The adjustment relates to an internal tax restructuring that lowered the tax rate on certain deferred tax liabilities recorded on intangible assets recognized in the Biomet merger acquisition - related accounting.

Some of the biggest winners will be companies with large deferred tax liabilities (DTLs).

In the case of Apache Corporation, the company recorded a provisional net deferred tax benefit of $ 822 million to reverse a previously recorded deferred tax liability for unrepatriated earnings and to account for the transition rule under the new law.

Deferred tax liabilities bear no interest.

JPMorgan reported a net $ 2.4 billion charge, made up of the impact of repatriation of overseas earnings and adjustments to tax - oriented investments such as affordable housing and energy, but also offset partly by a revaluation of the firm's deferred tax liabilities rather than assets as at other firms.

A capital gains account scheme gives you the window of deferring your tax liability till the funds are utilized.

On an after - tax basis, the investor without the dividend is in a better position because they could choose to defer their tax liability by not selling any shares if they don't need to cover any spending.

Pro-Forma I: Noting the disappointing wind farms sale value, related $ 83 M US deferred tax liability now appears immaterial / irrelevant — assume it's also extinguished, post-sale.

We believe including the entire deferred tax liability in the calculation of book value is only relevant if the company is not a going concern.

Based on these rules and provided there are future generations that want to continue the business, it is possible to indefinitely defer the tax liability on the farm property, farm partnership or farm corporation.

One final point — there was a EUR 3.3 mio deferred tax liability against investment property in 2011.

This amount on the balance sheet has a corresponding deferred tax liability of around $ 600 million or so, which represents the amount of taxes (at 35 %) that Markel will have to pay if they realized these gains.

Our machine learning Robo - Analyst technology helps us parse thousands of 10 - Ks and 10 - Qs to identify the true net deferred tax liabilities.

Most public companies should benefit from the new tax law and some of the biggest winners will be companies with large deferred tax liabilities (DTLs).

Pro-Forma II: Again, assume related $ 83 M US deferred tax liability is extinguished, post-sale.

But the main reason for holding HXT is its extreme tax efficiency: it uses an instrument called a «total - return swap» to defer the tax liability of dividends by in effect commuting them to capital gains that won't be realized until you sell your shares.

I posted the first article in this series Charlie Munger On Deferred Tax Liabilities and Intrinsic Value — On Float Part 1 seven months ago.

You can take the money you just received for selling in property A and reinvest it in a similarly priced property B — and by doing so, you can defer your tax liability.

The strategy allows the investor to realize a loss, which can be useful to reduce or defer a tax liability, while keeping the portfolio balanced at the desired allocation.

Finally, some provisions allow taxpayers to defer tax liability, thereby reducing the present value of taxes they pay, either because the taxes are paid later with no interest charge or because they are paid when the taxpayer is in a lower rate bracket.

Examples include provisions that allow immediate expensing or accelerated depreciation of certain capital investments, and others that allow taxpayers to defer their tax liability, such as the deferral of recognition of income on contributions to and income accrued within qualified retirement plans.

Of the total purchase consideration of $ 26.6 million, $ 14.0 million has been allocated to goodwill, $ 12.0 million to acquired intangible assets, $ 0.8 million to property and equipment, and $ 0.2 million to deferred tax liabilities.

Today's post is a continuation of the earlier post, Charlie Munger On Deferred Tax liabilities and Intrinsic Value — On Float Part 1 and we're going to answer the question today — what is float?

With corporate taxes falling to 21 % in 2018, Berkshire's deferred tax liabilities will necessarily decline, leading to a leap in book value.

Apart from $ 10.2 billion in total debt, which includes $ 428 million in off - balance sheet operating leases, the largest adjustment to shareholder value was $ 1.7 billion in deferred tax liabilities.

MLP funds accrue deferred income taxes for future tax liabilities associated with the portion of MLP distributions considered to be a tax - deferred return of capital and for any net operating gains as well as capital appreciation of its investments; this deferred tax liability is reflected in the daily NAV; and, as a result, the MLP fund's after - tax performance could differ significantly from the underlying assets even if the pre-tax performance is closely tracked.

One of the largest adjustments was the removal of $ 1.7 billion (12 % of market cap) in deferred tax liabilities.

While capital gains on the disposal of a second property can not be avoided altogether, there are strategies to reduce or defer the tax liability, including life insurance, the use of a trust or a corporation.

What's more, BRK has a $ 38 billion deferred tax liability, which measures taxes that would have been paid on GAAP income, but weren't paid because taxable income was lower for reasons that may revert, someday.

Some employees who took advantage of the tax deferral election experienced financial difficulties as a result of a decline in the value of the optioned securities to the point that the value of the securities was less than the deferred tax liability on the underlying stock option benefit.

Berkshire Hathaway itself could just pay off their deferred tax liabilities.

-- Deferred Tax Liability: Settle — 1.8 M crystallized liability.

-- Deferred Tax Liability: That's a grand total of EUR 25.3 mio for investment property, marginally ahead of the 24.4 M balance sheet total.

Against this, there's a 3.6 M deferred tax liability — we'll increase this to 3.7 M accordingly.

This represents a collection of the entire cash balance (~ $ 65m), 85 % of accounts receivable and other current assets (~ $ 94m), 60 % of book value for PP&E, less 100 % of the current liabilities (~ $ 90m), $ 10m in liquidation expenses, unrecorded contractual obligations of $ 21.4 m, 60 % of the deferred tax liability (you would only pay tax on the difference you were actually able to realize, ~ $ 52m), and $ 4 in other long - term liabilities.