Sentences with phrase «with accrual»

The Corporation's book value shall be determined in accordance with the accrual method of accounting and in accordance with generally accepted accounting principles applied on a basis consistent with those previously applied by the Corporation.

Their experiences with accrual - based appropriations should be examined to determine whether their systems are applicable at the federal level.

With the accrual method of accounting, you would record $ 2000 worth of revenue.

So with the accrual method, you'd record income when you invoice a client, whereas with the cash method you'd only record it when the client has actually paid.

I am classified as a part time employee with accruals but no benefits currently.

Does a property given to a spouse in a first marriage still get shared in a death after a second mariage that was out of community of property with accruals?

Not exact matches

To convert cash figures to accrual figures, start with cash receipts, subtract the beginning accounts receivable, and add ending accounts receivable.

This Seattle firm has a 37.5 - hour workweek (35 in New York), with flexible hours, and the option to borrow up to one week of future paid time off accruals.

It is a well - established fact that, over longer periods of time, companies with lower accruals handily beat companies with higher accruals when measured by total return.

· The cessation of accruals under the Qualified Plan and the continued IBM contributions under the tax - qualified defined contribution plan, the IBM 401 (k) Plus Plan, reflects IBM's desire to provide appropriate benefits for its employees, consistent with the changing needs of IBM's workforce and the changing nature of retirement benefits provided by IBM's current competition.

She argues that accrual - based appropriations would provide Parliament with a consistent basis for control and approval over voted spending that is the same as the overall government financial plan».

In the fall of 2010, the Government reached agreements with a number of bargaining agents, representing over 95,000 employees, which included the elimination of the accrual of severance benefits for resignation and retirement.

According to the Auditor General, accrual appropriations would provide Parliament with the same basis and approval over voted spending as the government's overall financial plan and summary financial statements.

The accounting basis is not the same — the Estimates are on a cash basis of accounting while the Budget is on an accrual basis; the coverage is not the same — with the exception of the Guaranteed Income Supplement, tax expenditures are not included in the Estimates; and the Estimates are on a net basis, netting off revenues against applicable spending, while the Budget is on a gross basis, recording such charges / fees as revenues.

They also examine how AHFSR interacts with ten widely used stock return predictors: book - to - market ratio; gross profitability; operating profit; momentum; market capitalization; asset growth; investment growth; net stock issuance; accruals; and, net operating assets.

Appropriations prepared on an accrual basis would provide Parliament with information for control and approval of spending that is the same as the overall government financial plan and summary financial statements» [4].

If the year - of - year accrual for 2017 - 18 mirrors those of the past two years, then the outcome for budgetary revenues should be in line with the FES forecast.

In addition, accrual adjustments with respect to previous years lowered EI premium revenues but increased personal income tax revenues by a comparable amount.

The prime reason for the higher - than - expected deficit in 2009 - 10 and lower deficit in 2010 - 11 was attributed to a change in the timing in the recognition of the accrual for the transitional assistance payments to Ontario and British Columbia for the harmonization of their sales taxes with the GST.

From 1990 to 2005, he was Director Fiscal Policy Division Department of Finance, responsible for overall preparation of the federal budget; preparation and assessment of medium - and long - term projections of federal revenues and expenses and implications for fiscal policy; analysis of fiscal conditions at both the federal and provincial levels; evaluation of various budget proposals; preparation of monthly Fiscal Monitor; with the Office of the Comptroller General (OCG), assessing and evaluating accounting standards proposed by the Public Sector Accounting Board (PSAB) of the CICA and recommending changes in government accounting policies; with the OCG, responsible for implementation of accrual accounting for the federal budget and the government's financial statements.

Governor David Paterson recently signed into law CSEA - backed legislation to clarify that school district, and other local government workers, including those employed by public benefit corporations, be granted time off with no charge to their accruals for mammograms and prostate cancer tests.

The timing is absolutely right now for the unveiling of an election pledge to legislate to scrap any further MP and Ministerial final salary pension accrual from the date of the next election and to replace it with money purchase pensions with a decent employer contribution for all future service.

Establish internal control procedures to ensure that leave accrual payments are made in accordance with applicable collective bargaining contracts, employment agreements or city council action.

In a study published in 2008 in the journal «Nutrition Research,» elderly subjects who supplemented with 15 grams of whey experienced better muscular tissue accrual than subjects who supplemented with various amino acids.

Even worse, after the 3 - 4 days of rapid water retention, you then started to replace the water - weight gains with fat tissue accrual.

For use with the AQA Accounting (new spec) Revision of adjustments include: prepayments, accruals, depreciation, irrecoverable debts, doubtful debts, additional income and profit / loss on disposal of non-current assets

That is not the case with current systems, where pension - wealth accrual is highly back loaded and concentrated at certain arbitrary points in teachers» careers.

Key features of the reformed scheme include: increase contributions paid by members of the scheme; switch from final salary, to Career Average Revalued Earnings (CARE); pre-retirement revaluation of earnings for CARE at CPI +1.6 per cent; accrual rate of 1 / 57th of salary; and linking of the Normal Pension Age with the State Pension Age.

That is why I'm advocating that we take action now, so we can deal with future accruals and not have to be cutting benefits like they've done in these bankruptcies.

That allows us to deal with the skyrocketing costs — by dealing with future accruals for future years of work, while protecting what people have already earned.

Some have fewer peaks than Ohio, but some of them have peaks that are quite a bit larger, with single - year accrual rates of 200 %, 400 % or more.

Figure 2 contrasts with the relatively smooth accrual that would occur with a cash balance pension plan (see our EFP paper for an explanation of this type of program, used by many large private employers and a few public employers).

By contrast, in teacher pension plans, the accrual of pension wealth is highly erratic and backloaded, with huge «peaks» in certain years, followed by «cliffs» and «valleys.»

Pension wealth accrual drops off dramatically over the years following, with another sharp spike at age 60 (35 years» experience).

It is possible to design DB plans that keep the investment risk with the employer, but allow smoother and fairer accrual of pension wealth for educators.

Findings suggest that if experienced educators did not face the pressure of a backloaded retirement system with large peaks and valley, but were instead offered a smooth, steady benefit accrual, more teachers would stay in the classroom for longer.

Unhappy with the results they experienced through two years using a different curriculum, Fannin County High School switched to Odysseyware in the 2006 - 07 school year for its credit recovery and accrual needs.

We can combine the pension wealth accrual curves discussed above with the estimated teacher retention rates.

Therefore, plans with a constant multiplier and that base retirement on an age in line with Social Security are likely to create the most uniform accrual of wealth.

In addition to providing teachers with a resource to help boost the achievement of their LEP students, this guide addresses issues that are particularly relevant to the needs of migrant secondary students: • Focusing on credit accrual • Meeting graduation requirements in an era of rising standards • Promoting continuing education options • Suggesting ways of using technology to enhance continuity of instruction

The total costs to the system stay the same, and teachers receive the same value of retirement savings, but new teachers are now enrolled in a new plan with more portable benefits for them and no more debt accruals for the state.

Thankfully each section is broken down with a current loss / gain total and those totals are carried over from previous accruals.

In order to avoid the accrual of this interest, you can arrange with your student loan provider for an interest - only payment scheme while you're still studying.

The risk in this strategy lies in between the risks associated with Duration and Accrual strategy and an experienced fund manager with a good track record matters a lot in these funds.

A Chapter 13 bankruptcy will stop the accrual of interest and penalties, stop the collection calls and leave you with $ 0 debt in 36 months.

Your first step should be to look with a questioning eye at the non-cash, or accrual items, on the companyâ $ ™ s financial statements.

This is proper, because it happens to all companies with high or cloudy accrual figures.

In the era prior to the CARD Act many issuers applied payments made by cardholders to finance charges and balances with lower interest rates which cause higher interest accrual on the accounts and made it more difficult to pay down the total balances on their credit card accounts faster as the portions of their debt with higher interest rates were carried forward from month to month.

Indexed universal life policies (IUL) are tied to a number of financial indexes and may be designed for fast accrual of cash values with greater flexibility than a whole life policy.

Fully Amortized ARM An adjustable rate mortgage (ARM) with a monthly payment that is sufficient to amortize the remaining balance, at the interest accrual rate, over the amortization term.