Every year Fiserv produces software, but rather than expense that cost against earnings, the company declares the software as an asset and amortizes it over time.
In the past TiVo has had to expense the cost of the cobranding, either in the form of direct subsidies or as a noncash charge to amortize stock and warrants issued in return for services.
Mortgage payments are not an expense but the cost of supporting an asset.
The gross profit margin (excluding occupancy expense as a cost of the merchandise) edged up a percentage point, to 56%, in 1998, but sales growth slowed, to 6% from 14%.
With regard to distribution or marketing expense, the cost to sell and design the plan is the same regardless of the number of participants as long as you are dealing with one decision maker.
At least some portion of the cost on these products, Whitman said, was booked as a marketing expense, not as cost of goods sold.
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Clumsy attempts to promote his boss, Gordon Brown, at the expense of other ministers cost one spinner, Charlie Whelan, his job last winter.
Our customers benefit from cloud computing by taking advantage of business solutions for managing their people, instead of dealing with the cost and expense of IT.
The cost to get coal and natural gas out of the ground is going up, and to that expense must be added the cost of the carbon permits that Congress and the presidential candidates are contemplating.
That a modern state was searching, at great expense and at a cost to its own war effort, to find a fifteen-year-old girl in an attic in Amsterdam in order to get her on a train bound for a concentration camp in Poland showed something new in the theatre of human action.
For long-term investors the more important cost is the expense ratio, the annual assessment for overhead and portfolio management.
The iShares ETFs do offer a cost advantage: Their expense ratio is 0.10% versus Guggenheim's 0.24%.
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Savings should be split approximately 65 percent to operating expense, and 35 percent to cost of goods sold.
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This all-in cost includes mutual fund expense ratios, trading costs and adviser fee.
You evidently believe that remote sellers should have their additional freight expense (the retailer's cost of business) subsidized by sales taxes (state government revenue).
Either they will simply buy their properties, since this will now change little on the balance-sheet, and may cost less than the expense that leasing would imply.
And he likely would have been flummoxed by the ever-increasing expense of higher education: The cost of a four-year private college rose 4.2 percent between the 2011-12 and 2012-13 school years, according to the College Board's Trends In College Pricing.
Now, under new rules adopted in June by the Financial Accounting Standards Board, they'll have to amortize the production costs over no more than ten years and immediately expense the marketing (which can cost as much as making the film).
Injecting sulfur dioxide, or particles that perform a similar function, would rapidly lower the temperature of the earth, at relatively little expense most estimates put the cost at less than ten billion dollars a year.
While an increase in prime loan rates will likely impact both interest income as well as interest expense for Wells Fargo, the fact that Wells Fargo derives the majority of its funding from low cost core deposits will help the firm restrain its interest expense even as interest rates increase and thus boost its net interest margins.
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Additionally, Clearwire continues to aggressively alter its cost structure to allow for more expense variability tied to growth.
In total, 10.64% of the fund is comprised of the top fifteen IBD 100 holdings and the fund has a cost effective 0.70% expense ratio.
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The banks get to deduct the "dividends" of their trust-preferred stock as interest expense (thus lowering the after-tax cost of borrowing) and get to count it as capital.
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If your trip does not involve an overnight stay, you can still deduct the cost of transportation, but you cannot deduct the cost of meals as a travel expense.
Lincoln Trust Co. of Denver has developed what it calls a "personalized expense ratio" so participants can see the cost easily, said Tom Gonnella, Lincoln's senior vice president of corporate development.
One way to offset the new expense is to negotiate with vendors for lower-cost ingredients and packaging, such as pizza boxes.
The expense ratio of the mutual funds and certain administrative cost may be disclosed (at best), but other significant fees, such as brokerage, are not.
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Fourth quarter 2011 operating expenses, excluding the cost of equipment sales, remained consistent sequentially and year-on-year as cost savings programs in 2011 helped control expense growth.
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No comp rooms: every occupied room has a value, and if it's not paid for, the cost gets billed against something as an expense, which has to be justified on the reports.
But now, for the first time, ministers are questioning whether the right to buy has not become a lucrative windfall for a few at the expense of the many in need of low-cost housing.
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