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Topic: Cost basis


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In the News (Wed 16 Dec 09)

  
 Step-up in Basis
Joint Tenancy Property gets HALF a Step Up in Basis If you and George had purchased that share of stock together, when it cost $50, your cost basis for your ½ share was $25, and George's cost basis for his ½ was $25.
You now have your old ½ with a cost basis of $25, and George's ½ with a new basis of $125 (its value on the date of his death).
The income tax valuation ("basis") of inherited assets is the value on the date of death.
www.wwlaw.com /stepup.htm

  
 fcc98082.txt
To prevent the initial cost of providing number portability from itself becoming a barrier to local competition, section 251(e)(2) requires that "[t]he cost of establishing telecommunications numbering administration arrangements and number portability shall be borne by all telecommunications carriers on a competitively neutral basis as determined by the Commission." 5.
We conclude that "the cost[s] of establishing number portability" to be borne on a competitively neutral basis include the costs that LECs incur to meet the obligations imposed by section 251(b)(2), as well as the costs other telecommunications carriers such as IXCs and CMRS providers incur for the industry-wide solution to local number portability.
Consequently, requiring the number portability costs of all carriers to be borne on a competitively neutral basis is a more reasonable reading of the statute than the narrower reading advocated by Bell Atlantic.
www.fcc.gov /Bureaus/Common_Carrier/Orders/1998/fcc98082.txt

  
 usermanual.doc
Basis swap cost is a cost that is incurred whenever a basis currency swap or a cross-currency swap is executed.
The Basis Swap Cost table requires data on basis swap cost for the three currency pairs (USD-JPY, USD-EUR and EUR-JPY) for various maturities.
Effective Date: This is the date from which the loan conversion or swap will become effective, i.e., the date from which interest accruals will be calculated on the basis of the changed currency and interest rate basis, as applicable.
treasury.worldbank.org /web/doc/usermanual.doc

  
 Tax Topics - Topic 703 Basis of Assets
Increase your basis by items such as the cost of improvements that add to the value of the property, and decrease it by items such as depreciation allowable, and insurance reimbursements for casualty and theft losses.
The basis of property you buy is usually its cost.
Your basis in some assets cannot be determined by cost.
www.irs.gov /taxtopics/tc703.html

  
 AdMasters: Banner Ads
Many companies will not sell banners on a cost per click basis due to the fact that poorly performing banners may not be profitable.
Banners are sold on a cost per impression basis and a cost per click basis.
Cost per impression is usually calculated in CPM or Cost Per Thousand Impressions.
www.admasters.com /bannerads.htm

  
 Indiainfo.com: Finance -> News -> Petrol and diesel prices to be hiked yet again
The May average price of Indian basket of crude, which comprises of Oman-Dubai crude oils of sour grade and Brent of sweet grade in the ratio of 58:42, was $ 25.17 per barrel on FOB basis, sources said adding, to this is added the insurance and freight cost.
While the global crude oil price had been benchmarked at 24 dollars a barrel at the time of tariff review and price increase last week, the average price of May imports is around $ 26 a barrel on CIF (Cost, Insurance And Freight) basis.
However, state-run oil refining and marketing companies, who have been given a free hand to charge import parity price and revise retail selling prices on fortnightly basis, may not be allowed to increase petrol and diesel prices so soon.
finance.indiainfo.com /news/2002/06/10/10petroprice.html   (287 words)

  
 Cost Behavior and CVP Analysis
Fixed costs, in total and on a per unit basis, are charted on Page 190.
Variable costs are charted in total on a per unit basis on Page 186 and examples of typical variable costs are shown on Page 187.
A number of methods are available to compute the total fixed cost component and the variable cost per unit component in a mixed cost.
northonline.sccd.ctc.edu /pbouker/ACC230_Folder/Chapter05_LectureNotes.htm   (619 words)

  
 guide2.asp
An increasing basis over the season is a consequence of the market paying for the cost of storing the grain locally or the cost of bringing in supplies from outside markets.
One of the most important aspects of grain basis is that it has a tendency to be lowest at harvest time in the fall and highest at some point in the spring or summer.
The basis contract is popular because it allows you to take advantage of favorable basis in your local market, but allows you to wait and price the futures component when you want to.
www.commoditychallenge.com /guide2.asp   (619 words)

  
 APPENDIX B
Examples of cost accounting practices which involve the assignment of cost to cost accounting periods are requirements for the use of specified accrual basis accounting or cash basis accounting for a cost element.
Examples of cost accounting practices involving allocation of cost to cost objectives are the accounting methods or techniques used to accumulate cost, to determine whether a cost is to be directly or indirectly allocated to determine the composition of cost pools, and to determine the selection and composition
It also includes a prospective change to a disclosed or established cost accounting practice when the cognizant Federal agency official determines that the former practice was in compliance with applicable CAS and the change is necessary for the contractor to remain in compliance.
www.arnet.gov /far/97/html/appendix.html   (11812 words)

  
 ipedia.com: Geographical pricing Article
All goods shipped from a given basis point are charged the same amount.
Freight-absorption pricing - The seller absorbs all or part of the cost of transportation.
FOB origin - The shipping cost from the factory or warehouse is paid by the purchaser.
www.ipedia.com /geographical_pricing.html   (276 words)

  
 Hampshire County Council
Social Work Support to Geriatric Services That a sum of £15,900 per annum be approved from Joint Finance on the normal five year tapering basis, the long term costs of the social worker and travelling (£12,700) be met by the Social Services Committee and that of the clerical assistance (£3200) by the Health Authority.
The District Joint Planning Group now recommend that a sum of £28,000 per annum be approved from Joint Finance on the normal five year tapering basis for this purpose, and as with the previous phases of service development, the costs in the long term be met equally by the Health and Social Services.
Day Services for Mentally Handicapped People in the West of the Health District That a sum of £74,961 per annum be approved on the normal five year tapering basis to meet the cost of the day services described and that subsequently the cost be met equally by the Health Authority and Social Services Committee.
www.hants.gov.uk /scrmxn/c798.html   (276 words)

  
 Radial basis Function Equalizer for Mobile Channels
The choice of the cost function in this algorithm is derived from a simple geometrical interpretation of the equalization process under multipath conditions.
The adaptation of the equalizer taps is based on a new cost function which adjusts the step size automatically to speed up the convergence.
In this thesis we introduce a new adaptation algorithm for the decision feedback equalizers.
www.sce.carleton.ca /faculty/hafez/public/Abstracts/abs94pl.htm   (199 words)

  
 Cost Accounting
- Methods (fixed budget standard costing, sliding scale standard costing on an absorption costing basis and on a variable costing basis=standard direct costing)
The student should learn the methods involved in cost accounting and performance accounting, in particular modern cost accounting methods will be explained and the informative value of the various methods compared.
- Performing cost centre accounting on the periodical cost accounting sheet
www.hs-bremen.de /English/Seiten.asp?SeitenID=4055   (145 words)

  
 Accounting methods - Wikipedia, the free encyclopedia
Additionally, cash-basis accounting is not viable for cost accounting in manufacturing operations because expense is not associated with product cost.
Using accrual-basis accounting, receivables and payables are recognized when a sale is agreed to, even though as yet, no cash has been received or paid out.
For tax purposes, cash basis accounting is highly favored because it defers tax burdens until the cash is received.
en.wikipedia.org /wiki/Accrual_basis_accounting   (959 words)

  
 ::: Welcome to Robinson :::
Cost-plus pricing means that firms fix prices on the basis of some measure of unit costs, rather than as a reaction to demand fluctuations.
It discusses how price decisions are actually taken; it deals with the process of price setting; it might also make explicit the information basis upon which the pricing decisions are taken.
It is an economy-wide theory of relative prices.
aix1.uottawa.ca /~robinson/english/ch/ch_5.htm   (248 words)

  
 usermanual.doc
Basis swap cost is a cost that is incurred whenever a basis currency swap or a cross-currency swap is executed.
This cell should be left blank if interest rate type is “Fixed”.) Fixed Interest Rate: This is the fixed interest rate applicable on the existing loan, to be specified as a percentage on a semi-annual basis.
Effective Date: This is the date from which the loan conversion or swap will become effective, i.e., the date from which interest accruals will be calculated on the basis of the changed currency and interest rate basis, as applicable.
treasury.worldbank.org /web/doc/usermanual.doc   (2728 words)

  
 Businessworld - Play the game
While agreement value, stamp duty and the registration charges are standard inclusions in the cost of the property, some lenders also include the society charges and deposits with statutory authorities in the cost.
This means that the interest rate applicable to your loan will go up or down depending upon the changes in a reference rate, which is usually the retail rate of that bank.
1) Tracking the movement of the reference rate: The interest rate paid by the consumer during the tenure of the loan is based on the movement of the reference rate, which may be equal to or lower than the PLR (prime lending rate) of banks.
www.businessworldindia.com /oct2003/pf_harsh.asp   (1303 words)

  
 Radial basis Function Equalizer for Mobile Channels
The choice of the cost function in this algorithm is derived from a simple geometrical interpretation of the equalization process under multipath conditions.
The adaptation of the equalizer taps is based on a new cost function which adjusts the step size automatically to speed up the convergence.
In this thesis we introduce a new adaptation algorithm for the decision feedback equalizers.
www.sce.carleton.ca /faculty/hafez/public/Abstracts/abs94pl.htm   (199 words)

  
 Change of basis of computing taxable profits: FRS18 Accounting Policies
A better method of estimating the unsaleable stock would be a change in estimation technique but not a change in measurement basis, which is still historic cost, or accounting policy.
If the stock were counted in the same way but then presented in the accounts at mark to market (fair value) this would be a change in measurement basis from historic cost to current value and a change in accounting policy.
If an entity moves from using a realisation basis for trading assets to a mark to market basis this is a change in accounting policy.
www.ir.gov.uk /manuals/bimmanual/BIM34055.htm   (372 words)

  
 The Business Resource - The Business Glossary
This is a delivery model that provides software application services on a rental basis according to a service-level agreement and delivers these services on a one-to-many basis via an IP network.
FS/D systems are also referred to as "service delivery chain management" software, which is intended to assist organizations in increasing sales revenue, reducing labor and parts costs, improving productivity, reducing outages, and increasing customer satisfaction and loyalty.
EASP - Enterprise Application Service Provider - is a variation of ASP wherein a level of customisation is introduced into the application functionality and service levels while still based on a shared service architecture.
www.business-resources.net /glossary   (6196 words)

  
 CPM rate, cost per click, cost per action, per impression
CPC- this is an acronym for cost per click and refers to advertising that is sold on the basis that money is only given for each time an ad is directly responded to via a clickthru to an advertisers site.
CPA- this is an acronym for Cost per Action and refers to "ads" that are sold on the basis that money is only given when a certain action occurs because of the ad.
CPM ads are usually more appealing and tricky than ads paid per click as it costs no more to have 10 clicks per thousand as it does to have 1 or 100 so advertisers who pay CPM usually run trick ads that gets lots of clicks.
www.onlinesoldier.com /Basics/onlineadvertisingterminology.htm   (6196 words)

  
 CPM rate, cost per click, cost per action, per impression
CPA - this is an acronym for Cost per Action and refers to "ads" that are sold on the basis that money is only given when a certain action occurs because of the ad.
CPC- this is an acronym for cost per click and refers to advertising that is sold on the basis that money is only given for each time an ad is directly responded to via a clickthru to an advertisers site.
A CPM of 1 would mean a cost of $1 for 1000 ads.
www.onlinesoldier.com /Basics/onlineadvertisingterminology.htm   (6196 words)

  
 Financial Ratio Analysis.
It is very important to grasp the principle, which is applied in nearly all businesses' accounts, that accounts are not prepared on a cash basis but on an accrual (or earnings) basis.
In preparing financial statements for an accounting period using accrual accounting, there will inevitably be some estimation and uncertainly in respect of transactions.
Knowing how much money the business actually has on hand might be a good clue as to whether it has budgeted enough to pay expenses between the times when it's customers to pay their bills.
www.coursework.info /i/35280.html   (588 words)

  
 Rank Ordering And Positive Bases In Pattern Search Algorithms - Lewis, Torczon (ResearchIndex)
These algorithms can nearly halve the worst case cost of an iteration compared to the classical pattern search algorithms.
The rank ordered pattern search methods are based on a heuristic for approximating the direction of steepest descent, while the positive basis pattern search methods are motivated by a generalization of the geometry...
Abstract: We present two new classes of pattern search algorithms for unconstrained minimization: the rank ordered and the positive basis pattern search methods.
citeseer.nj.nec.com /595725.html   (588 words)

  
 AddRev
No mater which pricing system is used, results are always tracked on an effective cost per action basis, so the marketer never pays more than they can afford for a lead, registration, application, new customer acquisition, purchase, or other action.
AddRev's clients pay for their online advertising campaigns on a cost per action (CPA), cost per click (CPC), cost per thousand (CPM), or hybrid basis.
Advertisers count on AddRev to cost effectively drive a high volume of leads, new customer acquisition, and/or transactions online.
www.addrev.com /marketer.html   (588 words)

  
 Accounting methods - Wikipedia, the free encyclopedia
Additionally, cash-basis accounting is not viable for cost accounting in manufacturing operations because expense is not associated with product cost.
For the creditors and stockholders of large enterprises, cash basis accounting is financially inadequate.
Cash-basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position.
en.wikipedia.org /wiki/Accrual_basis_accounting   (925 words)

  
 CSI Media - www.csimedia.net (Marketing, Design, Web Development, Support, Campaign Management, Per Per Click Advertising)
You pay on a cost-effective, Cost Per Action (CPA) basis – only for the results delivered.
Pay for results on a cost per action basis: for sales, leads or other actions
Affiliate networks have a proven track record for hundreds of advertisers and generates over £50 million worth of business a month.
www.csimedia.net /marketing/affiliates.asp   (925 words)

  
 Shoestring Marketing Strategy 4: Paid Advertising
Your goal is to find an effective form of advertising for your goods and services that is affordable from a cost-per-sale perspective and therefore sustainable on a month-to-month basis.
One very popular small business approach is to pay for advertising on a cost per click basis (CPC).
Another approach to paid advertising is to purchase an ad for a fixed cost per week or per issue, no matter how many visitors or subscribers happen to see it.
www.wilsonweb.com /wmt6/mkt-ads.htm   (925 words)

  
 Advertiser FAQ
All campaigns in the Tribal Fusion Marketplace, regardless of whether their goal is branding, traffic, or action, compete for space on a CPM basis.
In addition to CPM, does Tribal Fusion sell space on a CPC (Cost Per Click) or CPA (Cost Per Action) basis?
Because our CPM prices are based on actual supply and demand, we feel that our CPM prices will be aggressively priced to provide advertisers interested in CPC and CPA campaigns with a lower effective Cost Per Click or Cost Per Action than ad networks that specialize in CPC or CPA campaigns.
www.tribalfusion.com /www/buyer/faq.html   (925 words)

  
 Knowledge & Progress C7
the "social individual" is the basis of the "abstract labour theory of value", an economic perspective which is inclusive of the subjective preference (individual) and cost-of-production (social) theories of value
the subjective preference theory of value, the basis of PRSs, within the intellectual parameters/belief that individuals are independent of society is coherent
an alternative explanation of economic experience is the cost-of-production theory of value (appropriate economic policy often referred to as "Keynesian economics")
www.uea.ac.uk /~d196/actionaid/sectionc/C7EconTh&EconIll.htm   (714 words)

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