Sentences with phrase «defined as an expense»

A true emergency should be defined as an expense that could not have been anticipated.

Not exact matches

Company Restaurant profit («Restaurant profit») is defined as Company sales less expenses incurred directly by our Company - owned restaurants in generating Company sales.

For SAP, the loss and LAE ratio is the ratio of incurred losses and loss adjustment expenses less certain administrative services fee income to net earned premiums as defined in the statutory financial statements required by insurance regulators.

We define EBITDA as net income plus depreciation and amortization, interest expense, net, and provision for income taxes.

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.

Payments under our Amended and Restated Advisory Agreement in each reporting period consist of (i) an asset management fee equal to a percentage of the value of our gross assets, as defined in the agreement, and (ii) the reimbursement of certain 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.

Signs of the changes percolating in the retirement market were everywhere on Wednesday at Dimensional Fund Advisors» first - ever conference focused on the defined contribution space, from the jokes DFA's David Booth told at the expense of the existing king of the retirement market, Fidelity, to the news of the investment product DFA is rolling out to serve as a combination default option and lesson in responsibility for employees who are the least engaged in their retirement planning.

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 and timing impacts of preferred stock dividends.

A qualified education loan is defined as a debt borrowed solely to pay qualified higher education expenses.

You have the option to define a sector as broadly or narrowly as youlike, by types of charities (Category and Cause), by location (Region and State) and by size (Total Expenses).

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).

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.

Risk can be defined as the possibility that your retirement assets will not provide for your essential living expenses.

And for defined benefit plan sponsors, the pension plan expense is as volatile as ever.

Excess income is defined as income greater than monthly expenses and contributions to savings.

Some people now retired like my father have the luxury of a defined benefit pension which just about covers their basic expenses, so they can hang on to their equity portfolios as a «top up» and not need to buy bonds at all.

Swann's bill defines PACs as «a corporation or group established or maintained for the primary purpose of accepting political action contributions and incurring political action expenses to engage in political promotion but does not include (i) a registered party, or (ii) a registered constituency association.»

Adjusted EBITDA is defined as earnings before interest expense (excluding consumer financing interest expense), income taxes, depreciation and amortization, as adjusted for organizational and separation related costs in connection with the company's spin - off from Marriott International, Inc. (the «Spin - off») and other activity.

This is remarkable in light of the study's primary conclusion: Truly active funds (defined as funds with Active Share of 80 or greater) do outperform their benchmarks on average even after fees and expenses.

He defines «snob» as one who arranges to make himself «feel superior at the expense of other people.»

the portion of instructional support expenses, as defined in subparagraph (ii) of this paragraph, attributable to regular education, as determined by multiplying total expenditures for instructional support by the ratio of regular education expenditures for those purposes listed in clauses (a), (b), (c) and (d) of this subparagraph to the sum of such regular education expenditures and special education expenditures for those purposes listed in clauses (iv)(a)- (e) of this paragraph.

the portion of instructional support expenses as defined in subparagraph (ii) of this paragraph, attributable to special education as determined by multiplying total expenditures for instructional support by the ratio of special education expenditures for those purposes listed in clauses (a)- (e) of this subparagraph to the sum of such special education expenditures and regular education expenditures for those purposes listed in clauses (iii)(a)- (d) of this paragraph.

Texas schools would count the salaries of librarians — but not those of nurses, guidance counselors, or bus drivers — as instructional expenses under proposed rules that would define how districts would comply with a new state mandate to spend 65 percent of their budgets on classroom costs.

Fiat defines trading profit as income before restructuring, net financial expenses, income taxes, minority interests and equity in income, or losses, of unconsolidated subsidiaries and affiliates.

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.

The LAC website defines «self - published» as publications that are produced and marketed at the expense of individual authors.

In many boiler plate contracts, the net is defined as profits after expenses, including overhead.

The IRS defines qualified educational expenses as tuition paid to a college or university that's eligible to participate in a federal student aid program.

The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions.

Qualified education loans are defined in both the Tax Code and the Higher Education Act as debts incurred solely to pay for (i) qualified higher education expenses (ii) at an accredited institution by (iii) an eligible student.

The IFIC speaking on behalf of mutual funds in Canada defines MER to include fees like brokerage commissions... «The fund company's administrative costs — including legal and accounting fees, brokerage fees and interest expenses — as well as GST costs comprise the remaining 20 percent of MER fees.»

(See 26 U.S.C. § 221 (d)-RRB- Qualified higher education expenses are defined as the «cost of attendance» which is a sum determined by the institution, to cover tuition, fees, room, board, and books.

A qualified education loan is defined as a debt borrowed solely to pay qualified higher education expenses.

Fundraising organizations were defined as organizations with more than 60 % of their expenses going to outside charities.

Some defined contribution plans allow plan participants to take hardship withdrawals from their plans based on financial needs, such as medical or tuition bills or funeral expenses.

This is remarkable in light of the study's primary conclusion: Truly active funds (defined as funds with Active Share of 80 or greater) do outperform their benchmarks on average even after fees and expenses.

The IRS defines medical expenses as the costs that are associated with the «diagnosis, cure, mitigation, treatment or prevention of disease and the costs for treatments affecting any part or function of the body.»

Lenders usually define long - term debt as monthly expenses extending more than 10 months into the future.

FHA - insured mortgage lenders define long - term debt as monthly expenses extending 12 months or more into the future, and look for these expenses plus housing expenses not to exceed 41 percent of the homeowner's gross monthly income.

Most define financial independence as having enough money to cover expenses, without needing to work and earn a paycheck.

An account defined by the Internal Revenue Code as an incentive to help taxpayers save for education expenses.

At the heart of it, Wikipedia defines a «student loan» as a type of loan designed to help students pay for university tuition, books, and living expenses.

For instance, many people define their short - term expenses as monthly bills, school clothes and supplies for the children, personal property taxes, car maintenance, vacations, and other costs that must be covered within the next few months.

Specifically, and without limitation, Plaintiff will show that the private loans held by Defendant were not incurred «solely to pay qualified higher education expenses,» per 26 U.S.C. § 221 (d)(1), and were not «attributable to education furnished during a period during which the recipient was an eligible student,» as defined by 26 U.S.C. § 221 (d)(1)(C).

Retirees and pre-retirees are redefining what they define as basic expenses.

As defined by Canada Revenue Agency: a capital expense «provides a lasting benefit and / or improves the property beyond its original condition.»

The credit is very broadly defined as applying to any travel expense and automatically credits to your account.