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Wiley Not-for-Profit GAAP 2006: Interpretation and Application of Generally Accepted Accounting Principles for Not-for-Profit Organizations (Wiley Not for Profit Gaap)
by Richard F. Larkin
See all pages
with references to "representing executory costs".
Excerpt - on Page 408: "
... Implicit interest rate. The discount rate that, when applied to the minimum lease payments, excluding that portion of the payments representing executory costs to be paid by the lessor, ... "
Key Phrases:
Internal Revenue Service, Wiley Not-for-Profit, Internal Revenue Code, Audit Risk Alert, Valley Country Club, Technical Practice Aid, applicable net assets, aggregate carrying amount, representing executory costs, extent that the beneficiary, unrealized loss position, net asset class
(see more)
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Wiley Not-for-Profit GAAP 2004: Interpretation and Application of Generally Accepted Accounting Principles for Not-for-Profit Organizations (Wiley Not for Profit Gaap)
by Richard F. Larkin
See all pages
with references to "representing executory costs".
Excerpt - on Page 380: "
... Implicit interest rate. The discount rate that, when applied to the minimum lease payments, excluding that portion of the payments representing executory costs to be paid by the lessor, ... "
Key Phrases:
Internal Revenue Service, Wiley Not-for-Profit, Internal Revenue Code, Valley Country Club, Technical Practice Aid, Support Schedule, current unrestricted fund, net periodic pension cost, representing executory costs, unrestricted investment fund, material uncertainties criteria, net asset class
(see more)
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Wiley Not-for-Profit GAAP 2003: Interpretation and Application of Generally Accepted Accounting Principles
by Richard F. Larkin
See all pages
with references to "representing executory costs".
Excerpt - on Page 369: "
... Implicit interest rate. The discount rate that, when applied to the minimum lease payments, excluding that portion of the payments representing executory costs to be paid by the lessor, ... "
Key Phrases:
Wiley Not-for-Profit, Principal Federal, Internal Revenue Service, State Tax Reporting Regulatory Requirements, Internal Revenue Code, Importance of Budgets, current unrestricted fund, net periodic pension cost, representing executory costs, impaired intangible asset, specific new debt, unrestricted investment fund
(see more)
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Wiley Not-for-Profit GAAP 2002: Interpretation and Application of Generally Accepted Accounting Standards
by Richard F. Larkin
See all pages
with references to "representing executory costs".
Excerpt - on Page 392: "
... Implicit interest rate. The discount rate that, when applied to the minimum lease payments, excluding that portion of the payments representing executory costs to be paid by the lessor, together with any profit thereon, and the unguaran- teed residual value accruing to the ... "
Key Phrases:
Internal Revenue Service, Wiley Not-for-Profit, Valley Country Club, Support Schedule, The Smart School, Donor's Transmittal Letter, current unrestricted fund, unrestricted investment fund, net periodic pension cost, representing executory costs, net asset class, full eligibility date
(see more)
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