Journal of Accountancy, Հատոր 115American Institute of Certified Public Accountants, 1963 |
From inside the book
Արդյունքներ 83–ի 1-ից 3-ը:
Էջ 38
... amount equivalent to the allowable investment credit as a cost in the income statement in the first year in which qualified property is acquired . In any event , assuming that the entire allowable amount of the 7 per cent credit is ...
... amount equivalent to the allowable investment credit as a cost in the income statement in the first year in which qualified property is acquired . In any event , assuming that the entire allowable amount of the 7 per cent credit is ...
Էջ 39
... amount measured by the excess of depreciation on cost of the qualified property over depreciation on tax basis ( i.e. , cost less entire amount of 7 per cent investment credit ) . The pro- vision for income tax , however , would be ...
... amount measured by the excess of depreciation on cost of the qualified property over depreciation on tax basis ( i.e. , cost less entire amount of 7 per cent investment credit ) . The pro- vision for income tax , however , would be ...
Էջ 40
... amount of allowable invest- ment credit Cr . Provision for income taxes If the allowable investment credit is less than the full amount in the first year , similar entries would be made each time another portion of the unused investment ...
... amount of allowable invest- ment credit Cr . Provision for income taxes If the allowable investment credit is less than the full amount in the first year , similar entries would be made each time another portion of the unused investment ...
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accepted activities additional American amount application assets Association audit auditor balance basic basis capital cash cent City clients committee complete considered corporation cost counting course decisions depreciation determine earnings economic effect examination expenses experience fact Federal firm give important income increase indicated individual industry Institute interest Internal investment loss major March ment method Name operations opinion period position possible practice prepared present principles problems procedures processing professional profit proposed public accounting purchase question reasonable received records regulations responsibility rules savings standards statements suggested tion University York