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.
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.
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.
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%.
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.
For long-term investors the more important cost is the expense ratio, the annual assessment for overhead and portfolio management.
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.
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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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.
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.
Clumsy attempts to promote his boss, Gordon Brown, at the expense of other ministers cost one spinner, Charlie Whelan, his job last winter.
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).
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 way the IRS looks at it, in all of these cases the employee would be able to deduct the cost of the phone as a business expense if he or she had to pay for it.
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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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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In times of austerity, questions would be raised over the cost of any new royal yacht at the expense of the taxpayers.
And second, if the cost of the power rises because of the expense of imported coal, these outfits are neither strong enough to absorb the financial hit themselves nor capable of easily passing it through by raising prices to customers.
The Bring Jobs Home Act would provide a 20% tax break for the costs of moving jobs back to the United States and would rescind business expense deductions available to companies that are associated with the cost of moving operations overseas.
Even with bulk discounts that bring the cost below half a cent per message, the expense adds up.
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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.
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.
One way or another, that increases the total cost of the ETF to the issuer, but expense ratios of the ETF are held down by competitive forces.
Auditors are supposed to be there for the shareholders benefit, therefore, the shareholders should be the ones who hire them and the cost of the auditors should be borne as an extra expense by the shareholders.
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There's also the chance that consumers, already up in arms about the high cost of drugs, will see the campaign as an expense that will just drive the price of their allergy and cholesterol pills all the higher.
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.
Kohl asserts that such fees effectively subsidize the big carriers at the expense of the local and regional carriers so that they cannot be full fledged competitors on an equal cost footing.
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That is in theory a deductible business expense, but often it must be capitalized into the cost of the vines depending on how you legally structure your operation.
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