ASC 820 «Fair Value Measurements and Disclosures» defines fair value as the price that would be received
upon the sale of an asset or paid upon the transfer of a liability (i.e., the «exit price») in an orderly transaction between market participants at the measurement date and establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.»
By doing this intelligently, the tax exempt partners can also greatly benefit due to the fact that this would dramatically reduce any back - end recapture to the tax exempt entity
upon the sale of the asset, which dramatically improves their return position.
Not exact matches
Real estate might be second to the bottom
of the list, but it's at the top
of the list
of money - making
assets thanks to depreciation, mortgage interest deduction, the 1031 Exchange, and the $ 250,000 / $ 500,000 in tax - free profits
upon sale.
Upon filing the case, the company sought approval
of an
asset sale process pursuant to which Standard General would act as stalking horse and be permitted to credit bid its portion
of the secured debt owed by the company under the 2013 credit agreement.
According to the almighty online brain trust, Wikipedia, royalties are: «typically agreed
upon as a percentage
of gross or net revenues derived from the use
of an
asset or a fixed price per unit sold
of an item...» In layman's terms, royalties are a form
of passive income that you obtain through the
sale or use
of something you own.
These funds may continue to seek to maintain a stable $ 1.00 net
asset value (NAV), but are subject to potential liquidity fees and redemption gates (i.e., the fund may impose a fee
upon the
sale of your shares, or may temporarily suspend your ability to sell shares, if the fund's liquidity falls below required minimums because
of market conditions or other factors).
Upon the conclusion
of a successful CTK
sale, the digital
assets backing each CTK token will be transparently purchased.
If any Shares remain outstanding after the date
of termination, the Trustee thereafter shall discontinue the registration
of transfers
of Shares, shall not make any distributions to Shareholders, and shall not give any further notices or perform any further acts under the Trust Agreement, except that the Trustee will continue to collect distributions pertaining to Trust
assets and hold the same uninvested and without liability for interest, pay the Trust's expenses and sell Bitcoins as necessary to meet those expenses and will continue to deliver Trust
assets, together with any distributions received with respect thereto and the net proceeds
of the
sale of any other property, in exchange for Shares surrendered to the Trustee (after deducting or
upon payment
of, in each case, the fee to the Trustee for the surrender
of Shares, any expenses for the account
of the Shareholders in accordance with the terms and conditions
of the Trust Agreement, and any applicable taxes or other governmental charges).
Another approach which is used in U.S. state and local taxation by virtue
of an interstate compact, is to have entities (or consolidated groups
of corporations) prepare one tax return for the entire world and then to allocate pro-rata percentages
of that global return to different jurisdictions based
upon a handful
of factors that are relatively hard to manipulate and bear a meaningful relationship to where income is earned such as
sales, employment and the location
of physical
assets.
We want deeply discounted investments selling for 60 % or less
of our appraisal value based
upon the present value
of free cash flow, net
asset value, and comparable business
sales.
FACT is a special situation: an activist play with an upside
of $ 15 per share in a special cash dividend and an additional $ 8 to $ 16 per share
upon the
sale of the other non-cash
assets.
Management may not give a special dividend or conduct capital reduction
upon sale of the non-core
assets
This ensures that they will be paid
upon the
sale or re-financing
of your real estate
assets.
As a result, using fair value to price a security may result in a price materially different from the prices used by other mutual funds to determine net
asset value, or from the price that may be realized
upon the actual
sale of the security.
Fidelity's government and U.S. Treasury money market funds will not impose a fee
upon the
sale of your shares, nor temporarily suspend your ability to sell shares if the fund's weekly liquid
assets fall below 30 %
of its total
assets because
of market conditions or other factors.
While you and your buyer may easily agree
upon a
sale price for the «entire» company often the IRS will see it as a
sale of assets.
However, the usual course
of action with an
asset transfer is that the purchaser agrees to offer employment to most, if not all, employees
of the vendor
upon the closing
of the purchase and
sale on the same terms as the employees were employed by the vendor.
A decision from the Wisconsin Supreme Court establishing the right
of an unsecured creditor to have a sheriff seize and execute
upon a court judgment against the
assets of a debtor and forcing a judicial
sale to find an equity in excess
of the rights and value
of an existing security interest held by a secured creditor in the subject
assets.
Our Liverpool Solicitors and Wirral Solicitors provide a full range
of general Commercial Legal Services, including drafting and advising
upon Terms and Conditions, drafting Supply and
Sale Contracts for businesses and individuals, advising
upon Business and
Asset Sales and dealing with Disputes with customers, suppliers and contractors.
The facts
upon which Judge Bates relied was committed outside the presence
of the court, as it involves actions in the repossession and
sale of marital
assets which occurred in 2009, after the separation
of the parties.
It is based
upon the idea that «the seizure and
sale of a state's
assets to satisfy a judgment against it constitutes a particularly dramatic interference with its interests and could damage its ability to function properly» (see State Immunity: The United Nations Convention and its Effect, Joanne Foakes and Elizabeth Wilmhurst, Chatham House, May 2005).
Financial performance depends
upon the amount
of money paid out in claims over the course
of a year, the
sales of the company, the amount
of premiums paid to the company compared to the amount expected to be paid, and prevailing interest rates as these strongly effect the amount
of money earned on company reserves, which are massive in terms
of total
assets.
In other words, a quick
sale might indicate a fire
sale situation, a previously agreed -
upon price between a seller and buyer, an underpriced listing manipulated by a trusted but nevertheless unscrupulous Realtor in search
of a quick commission, a low price designed to settle up a disposition
of assets during a divorce proceeding, a
sale designed to settle up a Will proceeding etc., etc..
Payment
of tax occurs: 1)
upon sale of the replacement
asset and 2) incrementally, through increased income tax due to reduced depreciation deductions.