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short-term leases

Leases: Practical implications of the new Leases Standard

Leases: Practical implications of the new Leases Standard

... of leases said the following in its comment letter to the 2013 ED: ‘The introduction of two accounting models will significantly increase the implementation effort, requiring two systems to deal with the different ...

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Virtus serves up colocation on demand in London, readies second datacenter

Virtus serves up colocation on demand in London, readies second datacenter

... assistance), short-term leases and multiple connectivity options like other retail providers, along with suites, some ability to customize space, dedicated UPS and cooling, the availability of large ...

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Chapter. Accounting for Leases. Learning objectives Introduction to accounting for leases

Chapter. Accounting for Leases. Learning objectives Introduction to accounting for leases

... for leases and a revised accounting standard is expected to be released in 2013 or 2014 with an application date expected to be in 2015, or ...financial leases—as is required under IAS 17 and described ...

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TERM LOANS AND LEASES

TERM LOANS AND LEASES

... d. Based on cost considerations only, which source of financing should Marcum select? 24-6A. (Cost of intermediate-term credit) Charter Electronics is planning to purchase a $400,000 burglar alarm system for its ...

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Definitions of Ratings and Other Forms of Opinion

Definitions of Ratings and Other Forms of Opinion

... A Fund Quality Rating provides an in-depth assessment of a fund’s key attributes and consistency of longer-term returns relative to its peer group and/or benchmarks. Key areas analysed in determining the rating ...

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Long Term Solutions to the Short-Term Problem: An Analysis of the Current Legal Issues Related to Airbnb and Similar Short-Term Rental Companies with a Proposed Model Ordinance

Long Term Solutions to the Short-Term Problem: An Analysis of the Current Legal Issues Related to Airbnb and Similar Short-Term Rental Companies with a Proposed Model Ordinance

... regulating short-term rental properties, and it is impossible to address them all in anything short of a ...that short-term rental properties are regulated, nor has any one city been ...

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Comparing performances of clements, box-cox, Johnson methods with weibull distributions for assessing process capability

Comparing performances of clements, box-cox, Johnson methods with weibull distributions for assessing process capability

... This study examines three methods (CA, BCT, JT) for process capability through Weibull-distributed data with different parameters and compares their estimation performances in term of accuracy and precision. ...

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Statistics in Focus  Short term business statistics   focus on employment  2008 70

Statistics in Focus Short term business statistics focus on employment 2008 70

... concerning short- term statistics and Regulation (EC) No 1158/2005 of the European Parliament and of the Council of 6 July 2005 ( 2 ) amending Council Regulation (EC) No ...

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PSAB. Statement of Principles. Assets, Contingent Assets and Contractual Rights. Prepared by: Public Sector Accounting Board.

PSAB. Statement of Principles. Assets, Contingent Assets and Contractual Rights. Prepared by: Public Sector Accounting Board.

... .052 The existing guidance contains a notion of a capacity to provide goods and services, which is commonly referred to as “service potential”. In building the proposed guidance, PSAB considered replacing the current ...

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Investigation of optimum jack-up vessel chartering strategy for offshore wind farm O&M activities

Investigation of optimum jack-up vessel chartering strategy for offshore wind farm O&M activities

... Based on the long-term charter section of the case study, the total O&M cost, which is composed of the total fuel, total OEM, the total staff, and the total charter costs, increases when the size of the wind ...

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Issues Relating to Leases on Native American Reservations

Issues Relating to Leases on Native American Reservations

... d. Applicable Law: Leases of Indian lands are subject to federal laws of general applicability. 25 C.F.R. § 162.109(a). Tribal laws also generally apply to land under the jurisdiction of the tribe enacting such ...

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Risk Premium, Interest Rate Differential, and Subsidized Lending in Pakistan

Risk Premium, Interest Rate Differential, and Subsidized Lending in Pakistan

... This scheme is meant for providing working capital/short term financing to exporters to produce the goods, eligible under scheme, for export purposes. This facility has two parts i.e. EFS Part-I and EFS ...

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Are Certain Creditors Too Big (or Important) to Fail?

Are Certain Creditors Too Big (or Important) to Fail?

... omit short-term creditors from the Final ...critical short-term creditor, which would create a more transparent and efficient insolvency ...

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Essays on the Impact of Institutional Investors on Firms' Liquidity and Payout Policy

Essays on the Impact of Institutional Investors on Firms' Liquidity and Payout Policy

... In table 21, I report the result for ordinary least square regression for firm-year sample. The dependent variable is notes payable. Notes payable is divided by total asset to control for firm size. The independent ...

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Valuing travel time changes: a case of short-term or long-term choices?

Valuing travel time changes: a case of short-term or long-term choices?

... In the above specification, we allow for differences in behaviour between the long-term and short- term games, as well as between respondents receiving WTA scenarios in the short-term ...

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The free recall search process introduces errors in short term memory but apparently not in long term memory

The free recall search process introduces errors in short term memory but apparently not in long term memory

... of short term memory and long term memory must be different: the short term memory search introduces errors (error rate proportional to the search time for time scales up to 60 seconds ...

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Alpine Resorts. Background Paper. Registration of leases Strata titles for leases

Alpine Resorts. Background Paper. Registration of leases Strata titles for leases

... Consideration should also be given as to whether the creation of a new lease constitutes the supply of new residential premises. In Goods & Services Tax Ruling GSTR 2003/3, the Commissioner of Taxation has expressed ...

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On the Duration of Technology Licensing

On the Duration of Technology Licensing

... both short-term and long-term …xed-fee schemes, the innovator is able to extract the entire period 1 monopoly pro…t as her licensing ...between short-term and long-term …xed-fee ...

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Capital Leases vs. Operating Leases

Capital Leases vs. Operating Leases

... Thus, my intention is to reduce potential measurement error by calculating a firm-specific discount rate so that I can compare the pricing of operating and capital leases. The firm- specific discount rate is ...

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Global Prime Office Occupancy Costs Costs Continue to Rise

Global Prime Office Occupancy Costs Costs Continue to Rise

... Typical Lease Term, Typical Rent Free Period and Typical Tenancy Improvements: Typical lease term refers to the usual duration of contracted leases for prime office space in each[r] ...

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