Prepaid Expenses Other Assets Definition

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Gain or Loss on Sale of Fixed Assets Amortization of Intangibles UNICAP Adjustments-Inventory other basis of tangible property used in a trade or business, or for the Prepaid expenses – Example of book/tax adjustment ... Fetch Doc

Statutory Accounting Principles Working Group
Assets having economic value other than those which can be used to fulfill policyholder obligations, Those transactions which result in amounts which may meet the definition of assets, Issue Paper No. 29—Prepaid Expenses ... Read Document

SUMMARY OF MAJOR CHANGES TO - Office Of The Under Secretary ...
010202 Updated definition of an asset. Update Typical prepaid expenses are rents paid to a lessor at the beginning of a rental period and contract financing payments Other assets include investments, and other miscellaneous assets not ... Doc Retrieval

BENTON-DECATUR SPECIAL SEWER DISTRICT - Tennessee Comptroller ...
The textbook definition of “current assets” is balance sheet items which equals the sum of cash and cash equivalents, accounts receivable, inventory, marketable securities, prepaid expenses, and other assets that could be converted to cash in less than one year. ... View Doc

DLH REPORTS FOURTH QUARTER AND FISCAL 2012 RESULTS
Revenue grew 21% for the quarter and 17% for the full fiscal year versus prior fiscal year periods   Gross profit decreased 27% for the quarter and 5% for the full fiscal year versus prior fiscal year ... Read News

Debit Card - Wikipedia, The Free Encyclopedia
Other differences are that online debit purchasers may opt to withdraw cash in addition to the amount of the debit purchase Prepaid debit cards. Prepaid debit cards, an FSA debit card only allows medical expenses. ... Read Article

What Is Accounting For Fixed Assets?
In 1985, Concept Statement 6 added a definition of assets: singly or in combination with other assets, to combine directly for example, prepaid insurance, buildings, and various kinds of equipment. Expenses resulting from their use ... Read Full Source

CHART OF ACCOUNTS 3-0400.00 BALANCE SHEET ACCOUNT DEFINITIONS ...
Assets and Other Debits - Budgeting/Nominal Accounts Code Definition 170 Due from Other Funds. Examples of prepaid expenses are prepaid rent, prepaid interest, and unexpired insurance premiums. See Topic 5-0700. 250 Deposits. ... Content Retrieval

Panera Bread Company
EX-101 DEFINITION LINKBASE DOCUMENT . 3 PART I. FINANCIAL INFORMATION Item 1. Prepaid expenses and other 21,336 23,905 Deferred income taxes Total other assets 149,172 149,802 Total assets $ 945,377 ... Retrieve Full Source

4370.2 REV-1 CHAPTER 4. HUD CHART OF ACCOUNTS
1200 PREPAID EXPENSES: 1210 Fuel Inventory 1220 Gasoline and Oil Inventory 1900 OTHER ASSETS: This account records non-current assets that are not otherwise Also see definition of Account 2115, Accounts Payable - HUD. ... Access Full Source

Phosphate Holdings, Inc. Reports Third Quarter 2012 Financial Results
Phosphate Holdings, Inc. , today reported third quarter of 2012 net loss of $4.8 million, or $0.57 per diluted share of common stock, compared to net income of $1.5 million, or $0.18 per diluted share of common stock for the same period in 2011. ... Read News

CONSOLIDATED STATEMENT OF FINANCIAL CONDITION
Prepaid expenses and other assets 39,317 Property and equipment, net 165,960 Deferred income taxes, net 37,095 Identifiable intangible assets, net 10,389 Goodwill 35,967 Total assets $ 5,973,279 Liabilities and stockholder's equity: ... Retrieve Doc

Classes Of Ratios - Finansije.net
Ratio Calculation Definition Analysis. Debts to Assets Total Liabilities/Total Assets make the same adjustment for depreciation. Now adjust for changes in prepaid expenses and accrued expenses. Other Assets, Other Current Liabilities, ... Access Full Source

Financial Statement Analysis - Welcome To The University Of ...
Prepaid Expenses. Total Current Assets Total Current Liabilities. Plant & Equipment Long-Term Debt (Accumulated Depr.) the general definition used in practice excludes other current assets that are not liquid in nature, such as prepaid expenses. ... Retrieve Full Source

Financial Ratio Analysis - Liquidity Ratios - Understanding ...
Current assets and current liabilities make up the current ratio. Link to other F Suggested Reading. What are Current Assets - Current Assets Definition; Current Liabilities on the Balance Sheet; Solvency Definition; Categories of Financial Ratios; Rosemary Peavler Business Finance Guide. ... Read Article

STATEMENT OF CASH FLOW - California State University ...
When prepaid expenses (assets) increase during a period, expenses on an accrual basis income statement are lower than they are on a cash basis income statement. Other charges to expense for a period that do not require the use of cash, such as the amortization ... Visit Document

SECTION 1 INTRODUCTION TO LIBRARY FUND ACCOUNTING A) PURPOSE ...
Group of assets, liabilities and - Prepaid expenses: Purchases that benefit more than one period (such as other types of debt are typically recorded in the General or Capital Project Funds, depending on the stipulations of the debt instrument. ... Read Full Source

Though the terms have other definitions, Assets equal Liabilities plus Stockholders’ Equity. merchandise inventory, supplies, prepaid expenses, land, buildings, equipment, and vehicles. Assets are increased with a debit and decreased with a credit. The normal account balance is a debit. ... Read Content

Balance Sheet ASSETS I. CURRENT ASSETS A. B. - ISMMMO
Other liquid assets. B. Marketable Securities: 1. Share certificates. 2. Private sector bonds and notes. 3. G. Prepaid Expenses an d Income Accruals: 1. Prepaid expenses. 2. Income accruals. H. Other Current Assets: 1. Deferred VAT. 2. ... Access This Document

Comparative Balance Sheet - Comparative Financial Statements
Likewise, inventory increased by $20,000. Prepaid expenses decreased by $10,000. A decrease in asset account, a source of funds to the firm, is a positive number. Cash is not included That shows up as a negative number as it was a use of assets. The firm also spent $100,000 for more plant and ... Read Article

Expenses Definition - What Does Expenses Mean? - YouTube
0:50 Watch Later Error Assets Definition 7:28 Watch Later Error Other comprehensive income (OCI) by danialacademy 8,740 views; 10:08 Watch Later Error Unit 3 VCE Accounting: Prepaid expenses by Psyccounting 1,028 views; ... View Video

INRODUCTION - The California State University | Working For ...
Assets Acquired by the Exchange of Other Assets. Similar assets. 3.6.1 Personal Property Definition. Fixed or movable tangible assets to be used which can be separately identified from the cost of the equipment, should be capitalized as a part of prepaid assets (i.e. prepaid expenses) ... Get Document