account for

First, there are situations in which, under the transition rules, it would be advantageous to treat amounts as having been deferred and taken into account for FICA tax purposes in previous years.

(4) If the entity asserts that it maintains effective control over securities transferred under a repurchase agreement, the contractual agreement may be such that the entity actually surrendered control over the securities and therefore should account for the transfer as a sale instead of a secured borrowing.

The second most frequently used accounting method (employed by approximately 26% of the utilities) was to account for decommissioning costs exclusively as a liability accrued over the life of the nuclear plant.

1.1502-17(c), B must account for the parts and supplies under Regs.

While management did not identify any such events or circumstances, it included procedures to identify and properly account for them in MUSE's accounting policies and procedures documentation.

Contributions made on or before the last day of the partnership's tax year will increase a partner's "book" capital account for purposes of the limitation imposed by the alternate test for economic effect.

Moreover, according to a study by the Pentagon's logistics commanders, these regulations account for one-third of procurement costs, a figure corroborated by officials at Martin Marietta Corporation and Hughes Aircraft Company.

115, Accounting for Certain Investments in Debt and Equity Securities, businesses must account for the securities in their financial statements.

Although some companies have "rough" estimates of their future liabilities, few employers that account for postretirement benefits on a "pay-as-you-go" basis have detailed analyses of their current costs, future expenses, and potential liabilities for their retiree health benefit plans.

94-1 provides guidance on how to account for investments in limited partnerships that operate qualified affordable housing projects.

Despite software's widespread use, there is no authoritative guidance on how to account for the costs of computer software purchased or developed for an entity's own use.

Additionally, up to 20 key codes can be used for each account for reporting purposes, which provides an almost unlimited reporting capability.

The issues are determining (1) the creditor's initial cost basis of the debt security received in the restructuring of a loan and (2) how the creditor should account for any difference between its basis in the loan and the security's fair value at the restructuring date.

When prescribed statutory accounting practices do not cover the accounting for a transaction, insurance enterprises sometimes use generally accepted accounting principles to account for the transaction.

The third issues addresses how to account for changes in coverage based on past experience under the contract.