Utiliser "amortization" dans une phrase
amortization exemples de phrases
amortization
1. Skinner, prepared the business plan, filling in the below-the line items of debt, amortization, depreciation, and taxes
2. Below-the-line items include the cost and repayment of loans, federal income tax provisions, interest charges, depreciation of equipment and long-term amortization
3. The target percentage of operating profit in television before amortization, depreciation and interest was 45 percent
4. important for the investor to treat the amortization of the loan as interest expense in an
5. instance is before depreciation and amortization has been deducted to derive EBIT
6. taxes, depreciation and amortization)
7. Negative amortization is what happens when your mortgage payment is smaller than the interest due on the loan for that month
8. Whether or not your payments eventually go even higher will depend on which payment option you choose for your loan: the minimum payment (typically resulting in negative amortization), an interest-only payment, a fully amortizing 30-year payment or a fully amortizing 15-year payment (choices may vary among lenders, and you can switch at certain times)
9. Amortization: Paying off a loan over the period of time and at the interest rate specified in a loan document
10. The amortization of a loan includes the payment of interest and a part of the amount borrowed in each mortgage payment
11. Since interest lowers each year on an amortization schedule, one day you will reach a crossover point where the standard deduction ($12,200 in 2013 for a married couple filing jointly) is worth more than the mortgage interest deduction
12. Then we add back noncash charges such as depreciation and amortization, which are formulaic calculations based on historical costs (depreciation for tangible assets, amortization for intangibles) and may not reflect a reduction in those assets’ true worth
13. By over-or understating amortization and other reserve charges
14. The third aspect of the income account to which the analyst must give critical attention is the matter of reserves for depreciation and other amortization, and reserves for future losses and other contingencies
15. With respect to amortization charges, another and more subtle element enters which may at times be of considerable importance, and that is the fact that the deductions from income, as calculated by the management based on the book cost of the property, may not properly reflect the amortization that the individual investor should charge against his own commitment in the enterprise
16. Amortization of Bond Discount
17. As a result of these objections a number of companies have reversed their previous charge to surplus and are again charging amortization of bond discounts annually against earnings
18. The surprising truth of the matter, therefore, is that the effect of the appreciation of leasehold values—if it had occurred—should have been to reduce the subsequent operating profits by an increased amortization charge
19. Because the depreciation and other amortization charges are irregularly computed
20. First we find that accounting rules themselves may permit a value other than cost as the base for the amortization charge
21. We believe that it will be more convenient for the reader if we defer consideration of the significance to security analysis of these devices until our chapter devoted to “Amortization Charges from the Investor’s Standpoint
22. These important sectors of the industrial field are subject to special factors bearing on amortization
23. Example: The case of Marland Oil in 1926 illustrates the extent to which reported earnings of oil companies are dependent upon the accounting policies with respect to amortization
24. Prior to 1926 it charged the so-called “intangible drilling costs” to capital account and then wrote them off against earnings through an annual amortization charge
25. But since the depression many of the large companies have switched over to the less conservative basis of capitalizing these costs, subject to annual amortization
26. The companies have also aided their earnings by large write-downs of fixed assets, with corresponding reductions in the annual amortization charges against them
27. Finally, we have examples of a reduction in amortization charge being brought about by adoption of an “over-all basis” instead of a lease basis for depletion
28. The analyst should seek to apply a uniform and reasonably conservative rate of amortization to a property base that reflects the realities of the proposed investment
29. It might be expected that the total amortization charges of Continental, including drilling expense on the 100% basis, would be relatively higher than those of Ohio
30. , (a) after a number of years the gradual write-off method approximates the 100% method, since amortization of old drilling expense becomes continuously greater
31. This point, as applied to amortization generally, will be discussed in the next chapter
32. OTHER TYPES OF AMORTIZATION
33. The annual charge-off for this purpose is called “amortization of leasehold improvements
34. Consideration of this question belongs chiefly to a later chapter on amortization from the investor’s standpoint, and to avoid dividing our treatment we shall postpone to the same place our brief discussion of the accounting methods relative to patents encountered in corporate reports
35. : (1) segregation from plant account in 1937 of $269,000,000 (and write-off of this amount in 1938), representing intangible assets at organization in addition to the $508,000,000 written off to 1929; (2) a charge to surplus of $270,000,000 in 1935 for additional amortization of fixed assets, presumably applicable to the entire preceding period
36. Warren Buffett has popularized the concept of owner earnings, or net income plus amortization and depreciation, minus normal capital expenditures
37. As portfolio manager Christopher Davis of Davis Selected Advisors puts it, “If you owned 100% of this business, how much cash would you have in your pocket at the end of the year?” Because it adjusts for accounting entries like amortization and depreciation that do not affect the company’s cash balances, owner earnings can be a better measure than reported net income
38. In addition to the basic interest expense (a hefty $7,500,000), there is deducted $1,795,000 for “amortization of deferred debt expense
39. ” But this last is nearly offset on the next line by a very unusual income item indeed: “amortization of equity over cost of investment in subsidiary: Cr
40. The accounting treatment was designed to accomplish three things: (a) To treat the issuance of the bonds as equivalent to a “sale” thereof at 43, giving the company an annual deduction from income for amortization of the huge bond discount of $54 million
41. ) (c) The beauty of this arrangement would be that the company could save initially about $900,000 a year, or $1 per share, in income taxes from these two annual entries, because the amortization of bond discount could be deducted from taxable income but the amortization of “excess of equity over cost” did not have to be included in taxable income
42. Sixth, we need to adjust for depreciation, amortization, and maintenance capital expenditures
43. Rather than adding back all of depreciation and amortization (D&A) to EBIT after tax and then subtracting the maintenance portion of capital expenditure, we will simplify the calculations and add back 25 percent of D&A, assuming that the other 75 percent will be more than enough to cover maintenance capex
44. Unlike most stock market participants, the primary focus of these managements is not on what periodic reported earnings per share, or periodic EBITDA (earnings before interest, taxes, depreciation, and amortization), might be
45. There has to be as accurate a statement as possible of quarterly reports of income from operations; earnings before interest, taxes, depreciation, and amortization (EBITDA); and earnings per share (EPS)
46. The second component is either the amortization of discount if the bond was acquired at a discount from the amount to be paid at maturity or the amortization of premium if the price is in excess of the principal amount to be paid at maturity
47. Unlike most stock market participants, the primary focus of these managements is not on what periodic reported earnings per share, or periodic earnings before interest, taxes, depreciation and amortization (EBITDA), might be
48. The OPMI seller will tend to focus on those corporate variables most likely to affect near-term market prices, to wit, short-term outlooks for earnings, earnings before interest, taxes, depreciation, and amortization (EBITDA), dividends and industry identification
49. Estimate future earnings per share (EPS), earnings before interest, income taxes, depreciation, and amortization (EBITDA), or both
50. 1 There has to be as accurate a statement as possible of quarterly reports of income from operations; earnings before interest, taxes, depreciation and amortization (EBITDA); and earnings per share (EPS)