Journal articles: 'Amortization'

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Хлынин, Э., E. Khlynin, А. Борисов, A. Borisov, В. Фатуев, and V. Fatuev. "Organization of the Amortization Process, Providing an Intensification of Updating of the Basic Means of the Enterprise." Scientific Research and Development. Economics 6, no. 6 (January 23, 2019): 42–47. http://dx.doi.org/10.12737/article_5c1b692db0e5a8.37683835.

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The opportunity of the organization of amortization process of the basic means of the enterprise from a position innovations amortizations objects of means of work is considered. The hypothesis about dependence of used ways and methods of charge of depreciation charges on a degree innovations amortization object is formulated. For this purpose, each object of the basic means is offered for carrying to one of four innovative classes depending on a level of his obsolescence. The mechanism of the organization of amortization process in which the degree innovations object of the basic means is characterized by values of factors of an obsolescence and loading is developed. Realization of the generated mechanism of the organization of amortization process of means of work allows to choose a way and a method of charge of depreciation charges and to establish term of useful use of object amortization property, according to the requirement of an intensification of process of updating of the basic means of the enterprise.

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Villarreal, Sylvia S. "Reverse Amortization." Annals of Internal Medicine 164, no. 2 (January 19, 2016): 124. http://dx.doi.org/10.7326/m15-2060.

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Florescu, Nicu, Gheorghe Ciubotaru, and Lăcriţa N. Grigorie. "The Difference between Accounting Amortization and Fiscal Amortization." Scientific Bulletin 20, no. 1 (June 1, 2015): 116–22. http://dx.doi.org/10.1515/bsaft-2015-0018.

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Abstract Although the issue of deferred taxes is very important, it is very little known to the taxpayers and to the fiscal bodies, both in meaning and content and in the practical methodology of application. This paper describes the meaning and the content of deferred income taxes, the distinction between accounting amortization and fiscal amortization, the practical methodology for the application of deferred income, all of these in the line of tax facilities granted as accelerated amortization applied pursuant to art. 24 paragraph (9) of the Tax Code.

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Shahwan, Yousef, and Jamal Roudaki. "The impact of IAS 36 on equity values: Empirical evidence from UAE." Corporate Ownership and Control 13, no. 2 (2016): 49–54. http://dx.doi.org/10.22495/cocv13i2p5.

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Amortization requirement of goodwill asset is one of the most controversial issues in financial reporting. This study provides empirical evidence on whether goodwill amortization has significant impact on equity value. It analyses the information content of goodwill amortization in the determination of firm’s market valuation by Emirates Financial Market Listed companies that clearly reported goodwill amortization over the period 2003 to 2012 inclusive. Evidence suggests that there is a statistically significant association between equity market values and goodwill amortization in the determination of firms’ market valuation, concluding that the UAE market perceives goodwill amortization as having information content when valuing firms and the use of standardized amortization requirement may be appropriate.

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ALBOROV, Rolan A., Svetlana V. KOZMENKOVA, Grigorii R. ALBOROV, and Ekaterina L. MOSUNOVA. "Choosing a method of accrual and accounting for intangible assets’ value amortization." Economic Analysis: Theory and Practice 21, no. 12 (December 28, 2022): 2326–41. http://dx.doi.org/10.24891/ea.21.12.2326.

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Subject. The article considers new accounting regulations on amortization of intangible assets presented in the new Federal Accounting Standard FSBU 14/2022 – Intangible Assets. Objectives. The purpose of the study is to define organizational and methodological recommendations on accounting for amortization of intangible assets. Methods. The study draws on general scientific methods, like analysis, synthesis, modeling, abstraction, and comparison. Results. The paper presents requirements, start time and termination of amortization of intangible assets, the aspects of choosing methods of accrual in the accounting policy of organizations. We offer organizational and methodological recommendations for practical application of methods to calculate amortization of intangible assets, and recommendations for accounting treatment of amortization of the said assets. Conclusions. To ensure the reliability of accounting data and financial statements, the accounting policy of organizations should describe a chosen method of calculating amortization of intangible assets, time of start and termination. It is crucial to approve and attach to the accounting policy primary documents for amortization of various groups of intangible assets, and use the proposed organizational and methodological recommendations on accounting treatment of intangible assets’ amortization.

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Jennings, Ross, and Ana Marques. "Amortized Cost for Operating Lease Assets." Accounting Horizons 27, no. 1 (August 1, 2012): 51–74. http://dx.doi.org/10.2308/acch-50278.

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SYNOPSIS: A proposed accounting standard issued jointly by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) would require firms to recognize many more lease assets than are currently required and to amortize those assets on a straight-line basis. A number of respondents to the exposure draft argue that the “front-loading” of lease expense resulting from straight-line amortization would not reflect the economics of the lease assets. This study compares straight-line amortization with the most-often cited alternative, present value amortization. First, we illustrate by example that under stylized conditions, present value amortization provides information that more faithfully represents the future cash flows of lease assets than straight-line amortization. Second, for a large subset of firms that are more likely to conform to the stylized conditions in our example, we find that investors value those firms as though the lease assets are capitalized and amortized on a present value basis. Finally, we find that financial ratio comparability is substantially increased when operating leases are constructively capitalized and amortized using straight-line amortization, and further increased when using present value amortization. Taken together, these results provide no evidence for favoring straight-line amortization over present value amortization as the default method for amortizing capitalized operating leases. Data Availability: Data used in this paper are publicly available.

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KOPYLOVA, Ekaterina K., and Tat'yana I. KOPYLOVA. "Federal Accounting Standard FSBU 14/2022: Innovations in the amortization of intangible assets. Part 2." International Accounting 26, no. 3 (March 15, 2023): 272–92. http://dx.doi.org/10.24891/ia.26.3.272.

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Subject. This article deals with the issues of accrual of amortization of intangible assets in accounting, updated in connection with the approval of the Federal Accounting Standard FSBU 14/2022 – Intangible Assets. Objectives. The article aims to identify changes in accounting legislation on the accrual of amortization of intangible assets in connection with the approval of the Federal Accounting Standard FSBU 14/2022 – Intangible Assets, highlight the sequence of actions when calculating amortization, and update the accounting policy. Methods. For the study, we used the methods of analysis, systematization, comparison, generalization, and the analog approach. Results. The article presents the results of a critical analysis of the approved Standard FSBU 14/2022 on the amortization of intangible assets and, taking into account the requirements of this Standard, offers an algorithm of actions in the process of calculating amortization, containing four stages. It also formulates elements of an accounting policy for the amortization of intangible assets that need to be clarified in connection with the beginning of the application of this Standard. Conclusions and Relevance. The basic requirements for calculating the amortization of intangible assets contained in the Standard FSBU 14/2022 differ significantly from the previous Russian accounting rules and are close to international practices. The results obtained can be applied both in the theory and practice of accounting in relation to the amortization of intangible assets.

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KOPYLOVA, Ekaterina K., and Tat'yana I. KOPYLOVA. "Federal Accounting Standard FSBU 14/2022: Innovations in the amortization of intangible assets. Part 1." International Accounting 26, no. 2 (February 14, 2023): 149–66. http://dx.doi.org/10.24891/ia.26.2.149.

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Subject. This article deals with the issues of accrual of amortization of intangible assets in accounting, updated in connection with the approval of the Federal Accounting Standard FSBU 14/2022 – Intangible Assets. Objectives. The article aims to identify changes in accounting legislation on the accrual of amortization of intangible assets in connection with the approval of the Federal Accounting Standard FSBU 14/2022 – Intangible Assets, highlight the sequence of actions when calculating amortization, and update the accounting policy. Methods. For the study, we used the methods of analysis, systematization, comparison, generalization, and the analog approach. Results. The article presents the results of a critical analysis of the approved Standard FSBU 14/2022 on the amortization of intangible assets and, taking into account the requirements of this Standard, offers an algorithm of actions in the process of calculating amortization, containing four stages. It also formulates elements of an accounting policy for the amortization of intangible assets that need to be clarified in connection with the beginning of the application of this Standard. Conclusions and Relevance. The basic requirements for calculating the amortization of intangible assets contained in the Standard FSBU 14/2022 differ significantly from the previous Russian accounting rules and are close to international practices. The results obtained can be applied both in the theory and practice of accounting in relation to the amortization of intangible assets.

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Mari, Carlo. "Amortizing Loans under Arbitrary Discount Functions." Journal of Risk and Financial Management 17, no. 5 (April 30, 2024): 185. http://dx.doi.org/10.3390/jrfm17050185.

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A general methodology for loan amortization under arbitrary discount functions is discussed. It is shown that it is always possible to uniquely define a scheme for constructing the loan amortization schedule with an arbitrary assigned discount function. It is also shown that, even if the loan amortization is carried out from the sequence of principal payments and the sequence of accrued interest, the underlying discount function can be uniquely determined at the maturities corresponding to the installment payment dates. As a special case of the proposed approach, we derive the amortization method according to the law of simple interest.

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Martin, Tatiana Lemes, and Clarissa De Assis Olgin. "A Didactic Engineering for the development of the Amortization System theme using the HP 12C Calculator Emulator." Acta Scientiae 21, no. 6 (January 7, 2020): 173–91. http://dx.doi.org/10.17648/acta.scientiae.5507.

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This article is an excerpt from the master's research related to a Didactic Engineering with the theme of Constant Amortization System and French Amortization System for the development of didactic situations related to the content of Higher Education Financial Mathematics, and which allows the use of the HP 12C financial calculator emulator. Currently, these amortization systems are being used by Brazilian financial institutions for real estate financing. The objective was to investigate how students of Administration and Accounting apply the mathematical knowledge of amortization in situations by using financial calculators. The methodological approach followed the Didactic Engineering steps, both for the construction of the didactic sequence and for its application and validation. The results indicate that the elaborated didactic sequence contributed to the development of the proposed mathematical content, as well as handling and the ways of dealing with the financial calculators in situations involving the amortization calculations.

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Moehrle, Stephen R., Jennifer A. Reynolds-Moehrle, and James S. Wallace. "How Informative Are Earnings Numbers That Exclude Goodwill Amortization?" Accounting Horizons 15, no. 3 (September 1, 2001): 243–55. http://dx.doi.org/10.2308/acch.2001.15.3.243.

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In the original exposure draft, Business Combinations and Intangible Assets, the Financial Accounting Standards Board (FASB) proposed that companies be allowed to report a second per share earnings number that excludes goodwill amortization. Subsequently, the FASB has proposed that goodwill not be amortized at all. Instead, it will be written down when impaired. In this study, we assess the information content of earnings excluding amortization of intangibles relative to two traditional performance measures: earnings before extraordinary items and cash flow from operations. We find that the relative informativeness of earnings before amortization and earnings before extraordinary items do not differ significantly. We also find, consistent with prior research, that both earnings before amortization and earnings before extraordinary items are more informative than cash flow from operations. These findings suggest that goodwill amortization disclosures were not decision-useful and, therefore, support the FASB's revised position.

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Wang, Zhemin. "An Empirical Evaluation Of Goodwill Accounting." Journal of Applied Business Research (JABR) 9, no. 4 (September 27, 2011): 127. http://dx.doi.org/10.19030/jabr.v9i4.6003.

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While the current amortization period for goodwill is criticized by many financial statement preparers for being too short, the accounting profession and regulatory bodies indicate the intention of further reducing the amortization period. This study documents consistent evidence suggesting that any attempt to significantly shorten the amortization period may impose an unfair penalty on firms with goodwill assets and cause the reported goodwill to be significantly understated.

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Ellsworth, Richard K. "Tax Amortization Benefits and Intangible Asset Valuation." Business Valuation Review 43, no. 1 (May 1, 2024): 11–13. http://dx.doi.org/10.5791/2163-8330-43.1.11.

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Intangible asset value is frequently estimated through consideration of a discounted cash flow analysis. Included as a component of the future cash flow forecast is the tax amortization benefit from amortizing the value of the intangible asset. The amortization tax benefit creates incremental cash flows associated with the intangible asset and reflects the income tax shield attributable to amortization of the asset over its tax life.

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Shabanova, Mariya Romanovna, and Roman Ivanovich Shumyatskii. "Investment tax deduction as an alternative to amortization." Финансы и управление, no. 1 (January 2020): 103–13. http://dx.doi.org/10.25136/2409-7802.2020.1.29570.

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The object of this research is the investment tax deduction, which gives organizations the ability to reduce the calculated income tax contributing to reduction of income tax burden, freeing up finances, and allowing for faster replenishment of the capital asset fund of the organization. The subject of this research is the ability to use this deduction as an alternative to amortization. The author examines the economic impact of an organization in application of investment tax deduction and amortization withholdings based on various forms of property and international accounting standards. This article presents the results of comparative analysis of amortization withholdings and investment tax deduction. The author calculates the economic impact of application of investment deduction, methods of amortization, as well as application of amortization bonus, and studies international experience. Despite the difficulty of the question in hand from the practical perspective, in light of absence of statistical data and clarification from the Ministry of Finance of the Russian Federation, as well as case law on the application of this legislative norm, the author determines the key advantages and disadvantages of using investment deduction. The description is given to the risks of applying investment tax deduction; recommendations are formulated for using the investment tax deduction.

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Yu. T. Trush, H. O. Korol, and M. V. Kucynska. "DEPRECIATION AND AMORTIZATION OF FIXED ASSETS IN FISCAL INSTITUTIONS AND COMMERCIAL ENTERPRISES." Science and Transport Progress, no. 34 (October 25, 2010): 283–87. http://dx.doi.org/10.15802/stp2010/9252.

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The comparison of methods of extra charge of wear of the fixed assets in budgetary establishments and their amortization in business enterprises is conducted. The procedure of choice of amortization method for an object of the fixed assets in business enterprises is grounded.

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ELLSWORTH, RICHARD K. "Amortization For Acquired Newspaper Subscribers." Business Valuation Review 10, no. 2 (June 1991): 53–57. http://dx.doi.org/10.5791/0882-2875-10.2.53.

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Klima, Richard E., and Robert G. Donnelly. "Amortization: An Application of Calculus." College Mathematics Journal 30, no. 5 (November 1999): 388. http://dx.doi.org/10.2307/2687545.

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Klima, Richard E., and Robert G. Donnelly. "Amortization: An Application of Calculus." College Mathematics Journal 30, no. 5 (November 1999): 388–91. http://dx.doi.org/10.1080/07468342.1999.11974092.

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Watkins, A. J., and D. J. Leech. "Stochastic amortization and manufacturing profitability." Economics of Planning 29, no. 2 (1996): 103–15. http://dx.doi.org/10.1007/bf00361417.

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Hall, Steven C. "DETERMINANTS OF GOODWILL AMORTIZATION PERIOD." Journal of Business Finance & Accounting 20, no. 4 (June 1993): 613–21. http://dx.doi.org/10.1111/j.1468-5957.1993.tb00279.x.

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Kobori, Kazuhiko. "Does amortization of goodwill effect on companies' profits and future cash flows?" International Journal of Research in Business and Social Science (2147- 4478) 9, no. 5 (September 18, 2020): 255–68. http://dx.doi.org/10.20525/ijrbs.v9i5.842.

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The International Accounting Standards Board (IASB) will discuss whether or not accounting rules for M&A change, and it plans to draw a conclusion in 2021. In view of this fact, it is considered that a series of large M&A have significant effects on corporate earnings worldwide. This paper examines whether the amortization and/or non-amortization of goodwill affect companies’ earnings and future cash flow, an analysis for which there are two reasons. First, IFRS initiates the debate on the premise of goodwill amortization. If goodwill is amortized, it will have a profound impact on corporate profits and cash flow. Second, M&A has recently increased in Japan due to the increase in retained earnings and because IFRS has not requested goodwill amortization. The conclusion is as follows: First, it has become clear that legally retained earnings accelerate M&A because they affect the future goodwill along with both accounting standards. Next, the results revealed that the amortization of goodwill corresponds with the future ROA in conformity with Japanese accounting standards. On the other hand, this study did not determine that goodwill affects ROA in IFRS companies. Particularly, IFRS firms invested greater amounts of money than did Japanese accounting firms. Therefore, IFRS firms' goodwill might not be effective applied to M&A within four years.

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Reynalda, Bagas, and Safiq Rofiul Barri. "Financial Mathematical Analysis in Applying Interest Rates, Installments, Amortization, Present and Future Values to Home Ownership Loans." International Journal of Global Operations Research 5, no. 2 (May 27, 2024): 114–18. http://dx.doi.org/10.47194/ijgor.v5i2.304.

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Home ownership credit has become a choice for many people to own a home, so that credit repayment runs smoothly, there needs to be an analysis from a financial perspective and a strategy for repayment. This paper aims to analyze and calculate the application of financial mathematical concepts in the context of home ownership credit. The main focus involves interest rates, installments, amortization, present and future value. Through a quantitative approach, we investigate the impact of changes in interest rates on monthly payments, explain the amortization mechanism, and evaluate the implications of payment policies on loan repayment times. The result is that by using the application of financial mathematics you can calculate monthly payments, analyze amortization, calculate present value and so on. So this paper can be useful for planning home ownership loans.

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Bazaz, Mohammad S., and Gadis J. Dillon. "Amortizing Initial Direct Costs Of Capital Leases: Match Or Mismatch?" Journal of Applied Business Research (JABR) 7, no. 1 (October 20, 2011): 106. http://dx.doi.org/10.19030/jabr.v7i1.6267.

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In this paper, we discuss the treatment of initial direct costs associated with direct financing capital leases, as specified by SFAS No. 91 and SFAS No. 98. In particular, we show that this treatment results in a rather unusual (and, in our opinion, inappropriate) amortization pattern for initial direct costs over the lease term. We then discuss alternative amortization methods that conceptually may better satisfy the matching principle.

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Ayers, Benjamin C., Craig E. Lefanowicz, and John R. Robinson. "The Effects of Goodwill Tax Deductions on the Market for Corporate Acquisitions." Journal of the American Taxation Association 22, s-1 (January 1, 2000): 34–50. http://dx.doi.org/10.2308/jata.2000.22.s-1.34.

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We analyze the effect of the tax deduction for goodwill amortization provided by the Omnibus Budget Reconciliation Act of 1993 (OBRA) on the market for corporate acquisitions. We analyze a sample of taxable corporate acquisitions, including acquisitions of subsidiaries, private firms, and public firms, occurring over the period 1990 through 1996. We assess the impact of the goodwill legislation by (1) quantifying the frequency and size of qualifying acquisitions and comparing these acquisitions to nonqualifying acquisitions pre- and post-OBRA and (2) investigating if and how the goodwill amortization deduction influenced the premium paid for qualifying corporate acquisitions. We estimate a regression of acquisition premiums on target-firm characteristics including a proxy for purchased goodwill. We find that acquisitions qualifying for goodwill amortization comprise less than 17 percent of sample taxable corporate acquisitions before OBRA, and this percentage does not increase after the enactment of OBRA. Nonetheless, our regression results indicate that the OBRA goodwill provisions did contribute to a significant increase in acquisition premiums associated with purchased goodwill for qualifying transactions. Thus, rather than operate as a subsidy to acquiring firms, we find that a majority of the tax benefits associated with the goodwill amortization deduction accrues to target-firm shareholders.

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Waits, Bert K., and Franklin Demana. "A Hidden Case of Negative Amortization." College Mathematics Journal 21, no. 2 (March 1990): 121. http://dx.doi.org/10.2307/2686752.

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Waits, Bert K., and Franklin Demana. "A Hidden Case of Negative Amortization." College Mathematics Journal 21, no. 2 (March 1990): 121–26. http://dx.doi.org/10.1080/07468342.1990.11973294.

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Oktariyani, Amanda. "Analisis Pengaruh Current Ratio, DER, TATO dan EBITDA Terhadap Kondisi Financial Distress Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia." Akuntansi dan Manajemen 14, no. 1 (June 1, 2019): 111–25. http://dx.doi.org/10.30630/jam.v14i1.89.

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This study aims to determine whether the financial ratios that proxied by Current Ratio, Debt to Equity Ratio, Total Asset Turnover, and Earning Before Interest, tax, Depreciation, and Amortization affect to Financial distress in manufacturing companies listed on the IDX from 2013 to 2017. The samples consist of 46 manufacturing companies. The data analysis method used is logistic regression analysis. The results showed that Total Asset Turnover and Earning Before Interest, Tax, Depreciation and Amortization influence partially to Financial Distress. Whereas, Current Ratio and Debt to Equity Ratio has not influence partially to Financial distress. The results showed that Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO) and Earning Before Interest, Tax, Depreciation and Amortization (EBITDA) influence simultaneously to Financial Distress on manufacturing companies listed on Indonesia Stock Exchange (IDX) 2013-2017.

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De Faro, Clovis Jose Daudt Lyra Darrigue. "Sobre o Sistema de Amortização Linear Crescente." Brazilian Review of Finance 11, no. 4 (March 17, 2013): 559. http://dx.doi.org/10.12660/rbfin.v11n4.2013.13832.

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Aiming to reach a compromise solution to the issues of default risk and the payment capacity of takers of housing loans, Jorge Oscar de Mello Flôres submited to the Banco Nacional de Habitação, which was then in charge of the Brazilian System of Housing Financing, what he named as the Linearly Increasing System of Amortization. (LISA). Following a critical analysis of the LISA, it is proposed the alternative named as the Generalyzed System of Mixed Amortization (GSMA).

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Rahayu, Puji, and Hariana Septian. "Pengakuan Aset Tak Berwujud Dan Perbandingan Metode Garis Lurus Dengan Metode Saldo Menurun Dalam Menentukan Pajak Penghasilan." JAS (Jurnal Akuntansi Syariah) 4, no. 2 (December 16, 2020): 242–57. http://dx.doi.org/10.46367/jas.v4i2.253.

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The purpose of this study is to analyze the recognition of intangible assets and to compare the straights line method with the declining balance method in determining income tax. The method in this research is evaluation and qualitative research type. From the results of the research, it was identified that the company has intangible assets in the form of a personnel information system worth IDR 35,000,000, all costs used to obtain the system are recognized as intangible assets according to the criteria for intangible assets according to PSAK 19. Amortization calculation results in 2019 using the straight-line method amounted to IDR 8,750,000. So that the commercial comprehensive income generated is IDR 27,425,574,392. Meanwhile, the declining balance method resulted in amortization of IDR 17,500,000 and the resulting comprehensive commercial profit of IDR 27,416,824,392. After the fiscal reconciliation was carried out, the Income Tax amounted to IDR 6,285,027,465 using a straight line as the amortization calculation. Meanwhile, Income Tax with amortization costs uses the declining balance method of IDR 6,282,964,965. There is a tax savings of IDR 2,062,500 if you use the Decreasing Balance Method. So that the declining balance method is very suitable to use when economic conditions are sluggish like today due to the impact of Covid-19. The tax savings can be used to increase the company's capital to run business operations.

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Maurer, William R. "An Idea Whose Time Has Gone." Symposium Edition - Sustainable Communities 4, no. 2 (December 2017): 145–63. http://dx.doi.org/10.37419/jpl.v4.i2.5.

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This Article discusses what amortization is, why municipal governments use it, and how the courts of Texas and other states have treated the practice. Next, this Article argues that, while Texas courts have routinely approved amortization, many exercises of the power are likely unconstitutional under Texas’s prohibition on retroactive civil legislation and that it violates due process. Lastly, this Article concludes with a call for Texas courts to reexamine the constitutionality of this oppressive practice and do away with it once and for all.

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Huang, Li-Fei. "Using App Inventor to provide the amortization schedule and the sinking fund schedule." International Journal of Financial Engineering 05, no. 04 (December 2018): 1850030. http://dx.doi.org/10.1142/s2424786318500305.

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The present value of interest in the amortization schedule or the sinking fund schedule is derived in the theorem. Even though that people prefer the level payments with smaller total amount of interest, the sum of the present value of interest and the present value of principal remains unchanged in all payment methods. The sum is just the loan amount. Rather than the traditional spreadsheet, the free MIT App Inventor is applied to create the amortization schedule and the sinking fund schedule in the mobile computing environment.

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Liepert, Maximilian. "A meta-analysis on private equity technology-driven value creation." Scientific Bulletin of Mukachevo State University Series “Economics” 11, no. 1 (February 2, 2024): 29–39. http://dx.doi.org/10.52566/msu-econ1.2024.29.

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A meta-analysis on private equity technology-driven value creation acquires special relevance for understanding the most effective ways to increase earnings before interest, taxes, depreciation and amortization. The goal of this research is to evaluate the diverse technology value creations used to increase earnings before interest, taxes, depreciation and amortization. The research used the methods of analysis, systematic search procedure, coding, assessment of methodological quality, statistical analysis. As a result of the research, the impact of reducing IT costs, improving operations using technologies and implementing digital technologies on the growth of earnings before interest, taxes, depreciation and amortization was proven. In addition, it is established that the use of enterprise resource planning systems contributes to the improvement of the system, as well as to the increase of automation. In turn, this improves operations and process reengineering. Emphasized the vital importance of digital capabilities as a strategy used by most private equity firms in today’s world. These opportunities involve the implementation of transformations that contribute to the growth of profits and income. It was established that the growth of income affects the increase of indicators of earnings before interest, taxes, depreciation and amortization by at least 10%, which in the context of divestiture ultimately increases the value of investments. The results of the conducted research can be useful for private equity firms in view of revealing opportunities to use technology to stimulate and create value

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Petersen, Christian V. "The value relevance of goodwill and goodwill amortization in a Danish setting." Corporate Ownership and Control 4, no. 1 (2006): 227–41. http://dx.doi.org/10.22495/cocv4i1c1p5.

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Based on data from the Danish Stock Exchange, this paper examines the value relevance of purchased goodwill and explores how goodwill should be measured subsequent to initial recognition. Danish accounting legislation requires capitalization and amortization of purchased goodwill. As of 2005 Danish listed companies must comply with international financial reporting standards (IFRS) issued by the International Accounting Standards Boards (IASB). An exposure draft (ED 3: Business Combinations) is presently under consideration by the IASB. If this exposure draft is implemented, Danish listed companies must carry out impairment tests on goodwill. The value relevance is tested by examining the association between goodwill and goodwill amortization and share prices, incremental to other accounting variables.The overall findings suggest that investors perceive goodwill as an asset with a long economic life time. The results support the Danish Financial Statements Act that requires capitalization of all purchased goodwill. The findings brings into question if goodwill amortization provides useful information to investors. This suggests that impairment testing might be an alternative way to measure acquired goodwill assets in subsequent years

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Aini, Aisyah Nurul, Herlina Napitupulu, and Sukono Sukono. "The Influence of Operating Cash Flow, Net Income, Depreciation Expenses, and Amortization Expenses on Cash Flow Forecasting at PT. Bank XYZ." International Journal of Quantitative Research and Modeling 4, no. 3 (September 6, 2023): 126–35. http://dx.doi.org/10.46336/ijqrm.v4i3.496.

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The cash flow statement is part of a company's financial statements produced in an accounting period that shows the company's cash inflows and outflows. This study aims to analyze the effect of operating cash flow variables, net income, depreciation expense, and amortization expense on forecasting future cash flows. This research uses quantitative research using secondary data with a descriptive approach, which is analyzed using the Multiple Linear Regression method with SPSS assistance. The object used is PT. Bank XYZ for the period January 2019 to February 2023. The results show that operating cash flow affects forecasting future cash flows, net profit does not affect forecasting future cash flows, depreciation expense does not affect forecasting future cash flows, and amortization expense does not affect forecasting future cash flows. However, operating cash flow, net profit, depreciation expense, and amortization expense simultaneously affect the cash flow forecasting results. Based on the forecasting results, which have a MAPE value of 17.43%, it can be concluded that the forecasting results have good forecasting abilities.

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Louder, Talin, Dennis Dolny, and Eadric Bressel. "Biomechanical Comparison of Countermovement Jumps Performed on Land and in Water: Age Effects." Journal of Sport Rehabilitation 27, no. 3 (May 1, 2018): 249–56. http://dx.doi.org/10.1123/jsr.2016-0225.

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Context:The aquatic environment provides a low-impact alternative to land-based exercise and rehabilitation in older adults.Objective:Evaluate the biomechanics of older adults and young adults performing jumping movements on land and in water.Design and Setting:Cross-sectional, mixed-factorial experiment; adjustable-depth pool at sports medicine research facility.Participants:Fifty-six young adults (age = 22.0 [3.9] y) and 12 healthy older adults (age = 57.3 [4.4] y).Interventions:Each participant performed 6 maximal effort countermovement jumps: 3 jumps were performed on land, and 3 other jumps were performed with participants immersed in chest-deep water.Main Outcome Measures:Using data from the amortization and propulsive phases of jumping, the authors computed the following kinetic and kinematic measures: peak and mean mechanical power, peak force, amortization time and rate, unweighting and propulsive times, and lower-extremity segment kinematics.Results:Mechanical power outputs were greater in younger adults (peak: 7322 [4035] W) versus older adults (peak: 5661.65 [2639.86] W) and for jumps performed in water (peak: 9387 [3981] W) versus on land (peak: 4545.84 [1356.53] W). Peak dorsiflexion velocities were greater for jumps performed in water (66 [34] deg/s) versus on land (4 [7] deg/s). The amortization rate was 26% greater in water versus on land. The amortization time was 20% longer in older adults versus young adults.Conclusions:Countermovement jumps performed in water are mechanically specific from those performed on land. Older adults jumped with longer unweighting times and increased mechanical power in water. These results suggest that aquatic-based exercise and rehabilitation programs that feature jumping movements may benefit older adults.

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Bánociová, Anna, and Slavomíra Ťahlová. "Tax Loss Amortization of Companies in Slovakia." Journal of Risk and Financial Management 13, no. 10 (October 14, 2020): 241. http://dx.doi.org/10.3390/jrfm13100241.

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The purpose of this article is to research how companies optimize income tax with the ambition to maintain the achieved sales and profits at the highest possible level. Its purpose is to find out whether companies in Slovakia compensate for higher tax liability by tax loss amortization to reduce their income tax payable. Based on the review of literature from the field of legislation concerning the tax loss amortization by using the descriptive statistics of selected corporate and tax indicators, the companies are monitored in order to capture their behavior in paying income tax. The methods of deduction and synthesis are used in this article. The observed corporate and tax indicators are focusing on the relationship between the tax liability arising from corporate income tax, amortized tax losses, and the amount of tax payable in Slovakia in the period from 2015 to 2018. Tax loss can be considered as a tool for tax optimization, which is used by companies in all countries of the European Union, while the scope of its applicability is often limited by a time horizon. The amortization of tax losses has an impact on the amount of tax levied and the subsequent income tax payable, while the possibility to use this tool of tax optimization is influenced by the changing legislation in the period under review.

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REILLY, ROBERT F. "The Valuation And Amortization Of Noncompete Covenants." Business Valuation Review 8, no. 4 (December 1989): 160–68. http://dx.doi.org/10.5791/0882-2875-8.4.160.

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Nurnberg, Hugo. "BIBLICAL BASIS OF FORTY-YEAR GOODWILL AMORTIZATION." Accounting Historians Journal 27, no. 2 (December 1, 2000): 165–75. http://dx.doi.org/10.2308/0148-4184.27.2.165.

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Current U.S. GAAP mandates amortizing goodwill over no more than 40 years. Although many commentators suggest that 40 years is an arbitrary time span, there is a Biblical basis for 40-year amortization. The Bible refers to 40 years as the life of a generation. Since amortizing goodwill over no more than 40 years corresponds to amortizing it over no more than one generation of talented employees or customers, the process is not completely arbitrary

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Jennings, Ross, Marc LeClere, and Robert B. Thompson. "Goodwill Amortization and the Usefulness of Earnings." Financial Analysts Journal 57, no. 5 (September 2001): 20–28. http://dx.doi.org/10.2469/faj.v57.n5.2478.

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Kennamer, Noble, Steven Walton, and Alexander Ihler. "Design Amortization for Bayesian Optimal Experimental Design." Proceedings of the AAAI Conference on Artificial Intelligence 37, no. 7 (June 26, 2023): 8220–27. http://dx.doi.org/10.1609/aaai.v37i7.25992.

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Bayesian optimal experimental design is a sub-field of statistics focused on developing methods to make efficient use of experimental resources. Any potential design is evaluated in terms of a utility function, such as the (theoretically well-justified) expected information gain (EIG); unfortunately however, under most circumstances the EIG is intractable to evaluate. In this work we build off of successful variational approaches, which optimize a parameterized variational model with respect to bounds on the EIG. Past work focused on learning a new variational model from scratch for each new design considered. Here we present a novel neural architecture that allows experimenters to optimize a single variational model that can estimate the EIG for potentially infinitely many designs. To further improve computational efficiency, we also propose to train the variational model on a significantly cheaper-to-evaluate lower bound, and show empirically that the resulting model provides an excellent guide for more accurate, but expensive to evaluate bounds on the EIG. We demonstrate the effectiveness of our technique on generalized linear models, a class of statistical models that is widely used in the analysis of controlled experiments. Experiments show that our method is able to greatly improve accuracy over existing approximation strategies, and achieve these results with far better sample efficiency.

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Polishchuk, Leonid, Andrіі Slabkyі, Vitalii Kudrash, and Serhii Liakhovchenko. "ANALYSIS OF CONSTRUCTIONS OF RECEIVED AMORTIZATION SYSTEMS." Vibrations in engineering and technology, no. 3(110) (December 2, 2023): 75–84. http://dx.doi.org/10.37128/2306-8744-2023-3-9.

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The theoretical research is devoted to the improvement of the existing structures of shock absorbers, which ensure the recovery of mechanical energy into electrical energy with further useful use. First of all, an analysis of the use of different shock absorbers by drive type was performed. The advantages and disadvantages of each of them are established according to the criterion parameters of reliability, manufacturability and operation. A refined classification of shock absorbers by type of kinematic connection and structural design is proposed. According to the proposed classification, the rational type of drive for creating new models of recuperative shock absorbers is determined to be hydraulic. According to the developed recommendations for choosing the shock absorber drive type, you can choose the drive type depending on the desired prevailing technical indicator. The paper presents the results of a theoretical study of existing designs of recuperative damping systems. It has been established that, in addition to energy recovery, such damping systems provide improved damping and damping performance and allow the user to choose the desired mode of operation of the suspension. Analysis of existing designs of regenerative shock absorbers indicates better efficiency of systems with feedback. This type of communication is provided in most cases by using electronic measuring systems with a control unit, which greatly complicates and increases the cost of the design. Based on the results of the theoretical analysis of the existing designs of recuperative shock absorbers of world manufacturers and developers, technical and technological requirements for new designs of recuperative shock absorbers were formed, which, in our opinion, are aimed at rationalization and optimization of the latter. According to the developed technical and technological requirements, a basic design scheme of a recuperative damping system with hydrovalves for improving quality parameters was developed. The principle of operation of the quality valve with a profiled spool window is described

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Ilyina, Elena A., and Leonid A. Saraev. "On the calculation of the effective capitalization ratio for a one-factor manufacturing enterprise." Vestnik of Samara University. Economics and Management 13, no. 1 (April 1, 2022): 103–19. http://dx.doi.org/10.18287/2542-0461-2022-13-1-103-119.

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The published article proposes a new economic-mathematical model of the development dynamics of a one-factor enterprise, the restoration of the production resource of which is ensured by capitalization of profits. The features of this model are that to calculate the profit of the enterprise, a production function with variable resource elasticity and an exponential function of production costs are used. To calculate the amortization of a production resource, a differential equation is formulated, the solutions of which can describe the cases of proportional, progressive and digressive amortization. It is shown that the efficiency of the enterprise development dynamics depends on the choice of the value of the capitalization coefficient. An unsuccessful choice of this coefficient does not allow the company to ensure its maximum profit. An equation has been obtained for calculating the effective capitalization ratio, using which the enterprise is guaranteed to enter the operating mode with maximum profit. Variants of enterprise development dynamics for proportional, progressive and digressive amortization charges are considered. Various modes of operation of enterprises are shown, which include stable output by enterprises, temporary suspension of enterprises for the period of its technical re-equipment, and temporary partial curtailment of production.

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Temnaya, O. V., D. V. Agafonov, and O. O. Mozgovaya. "Incentive based regulation of water supply under tariffs limitation." Journal of the New Economic Association 52, no. 4 (2021): 181–202. http://dx.doi.org/10.31737/2221-2264-2021-52-4-8.

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The article browses methods of natural monopolies tariff regulation, applied in Russian Federation and foreign countries for the case of water supply. Three principles for natural monopolies tariff regulation are identified: compromise, compensatory, and Incentive based regulation. One of the Incentive based regulation methods — Yardstick Cost Method — has an advantage of regulated entities labor saving within the tariff protection. The other benefit of the method is the feasibility to grade providers from most to least economic performance and to regulate the economic performance improvement for ineffective providers specifically. Benchmarking of publicly available water supply costs data turned up that the costs of physical resources, amortization and rentals depend on specific conditions of enterprise. Therefore, the water supply costs exclusive of resource cost, amortization and rentals seems to be good as an outcome variable for Yardstick Cost Method. We calculated a formula of approximate functional relationship among three contributors and water supply costs exclusive of resource cost and amortization. The yardstick water supply costs were determined by target performance method applying the formula. Although the formula needs an upgrade, our calculations demonstrate a feasibility of Yardstick Cost Method practice for tariff regulation of Russian water suppliers.

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Koury, Paulo Arthur Cavalcante. "Tax Book Deviations from Accounting: Brazils Long Standing Case of Goodwill." Intertax 45, Issue 10 (October 1, 2017): 677–86. http://dx.doi.org/10.54648/taxi2017058.

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The article argues that the relationship between accounting and taxation in each country and in relation to a given item of income is a matter of juridical interpretation, with important consequences for the determination of the taxable basis. Furthermore, it contends that current analytical classifications of the relationship between taxation and accounting do not cover all possibilities. Such conclusions are drawn from the analysis of the issue of fiscal amortization of goodwill paid on business combinations, in Brazil. First, the article analyses theoretical models that aim at describing relations between taxation and accounting. Then, it exposes Brazilian legislative changes that have led to litigation concerning fiscal amortization of goodwill. The article examines four interpretive positions that deal with the interactions between accounting and taxation concerning goodwill amortization in Brazil, all based on the search for the substantive justification of the tax rule. Apart from the more general conclusions regarding the nature of the relationship between accounting and taxation, the article also concludes that the model of justification that has been used in Brazil is not sufficient and that the principle of legal certainty can play a significant role.

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Poitras, Geoffrey, and Giovanna Zanotti. "Housing Market Bubbles and Mortgage Contract Design: Implications for Mortgage Lenders and Households." Journal of Risk and Financial Management 11, no. 3 (July 17, 2018): 42. http://dx.doi.org/10.3390/jrfm11030042.

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This paper explores the implications of a housing market bubble for three critical elements of mortgage contract design: difference between term to maturity and amortization period; prepayment options; and, lender recourse in the event of default. Using an extension of classical immunization theory, this paper provides equilibrium conditions demonstrating the risk reduction benefits of shorter term to contract maturity at origination for lenders of long amortization mortgage contracts. In addition, the risks of underpricing prepayment and no recourse default options in the mortgage contract when compared with full recourse mortgage contracts having yield maintenance prepayment penalties are explored by contrasting the ability of US and Canadian mortgage funding systems to withstand a housing market bubble collapse that might occur.

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Rizaev, Nurbek. "ACCOUNTING IN UZBEKISTAN BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS (as exemplified by intangible assets)." Iqtisodiy taraqqiyot va tahlil 2, no. 1 (January 31, 2024): 106–25. http://dx.doi.org/10.60078/2992-877x-2024-vol2-iss1-pp106-125.

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The article is devoted to the consideration of the problems arising in the process of globalization and experienced in adjusting the National Accounting Standards (NAS) in Uzbekistan, including the standard related to intangible assets, in compliance with the International Financial Reporting Standards (IFRS), as well as the solutions proposed thereof. Herewith the author proposes the recommendations worked out for recognition of intangible assets, assessment of book value, the method of calculating amortization, revaluation model, the order of disclosure of information on intangible assets in the financial statements in accordance with international standards (IFRS 38). Moreover, there some considerations on the revaluation model of intangible assets to assess their impact on initial value, amortization, long-term and total assets.

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Nistorescu, Alexandru, Stefan Sebastian Busnatu, Adrian Dinculescu, Gabriel Olteanu, Mihaela Marin, Cosmina Elena Jercalau, Cristian Vizitiu, and Ioana Raluca Papacocea. "Striated Muscle Evaluation Based on Velocity and Amortization Ratio of Mechanical Impulse Propagation in Simulated Microgravity Environment." Biology 11, no. 11 (November 18, 2022): 1677. http://dx.doi.org/10.3390/biology11111677.

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Long-duration space flight missions impose extreme physiological stress and/or changes, such as musculoskeletal function degradation, on the crew due to the microgravity exposure. A great deal of research studies have been conducted in order to understand these physiological stress influences and to provide countermeasures to minimize the observed negative effects of weightlessness exposure on musculoskeletal function. Among others, studies and experiments have been conducted in DI analogue Earth-based facilities in order to reproduce the weightlessness negative effects on the human body. This paper presents a complex muscular analysis of mechanical wave propagation in striated muscle, using MusTone, a device developed in-house at the Institute of Space Science, Romania. The data were collected during a 21-day DI campaign in order to investigate muscle fibers’ behavior in longitudinal direction, after applying a mechanical impulse, taking into account two particular parameters, namely propagation velocity and amortization ratio. The parameters were determined based on the wave-propagation data collected from five points (one impact point, two distal direction points, and two proximal direction points) along the muscle fiber. By statistically analyzing propagation velocity and amortization ratio parameters, the study revealed that muscle deconditioning is time dependent, the amortization ratio is more significant in the distal direction, and the lower fibers are affected the most.

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Baldissera, Annalisa. "Goodwill Amortization in the Italian Civil Code: Estimation Poblems and a Methodological Proposal." European Scientific Journal, ESJ 18, no. 39 (December 31, 2022): 1. http://dx.doi.org/10.19044/esj.2022.v18n39p1.

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In regulating the financial statements, the amortization of goodwill represents a complex problem that requires a careful assessment of the economic conditions of the firm and their foreseeable evolution. This study aimed to analyze the topic with specific regard to the Italian context, in order to identify the parameters useful for guiding the amortization processes, in compliance with the limits set by the legislation on financial statements. To this end, the study used a methodology based on the legal-economic analysis of the evolution of Italian legislation from 1882 to today and its effects on the economic valuations implied by amortization. The results show that the accounting for goodwill has changed over time, being characterized in the first phase by the prevalence of conservative accounting and by the consequent need to amortize goodwill in the shortest possible time. Subsequently, the accrual basis prevailed over conservatism, and today the basic rule is represented by the useful life of goodwill. The originality of this study lies in the multidisciplinary approach which, by combining the economic interpretation of the company with the legal rules on reporting, proposes an analysis model applicable in the practice of companies that prepare their financial statements according to the Civil Code.

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Trachova, Dar’ya. "Accounting and informational aspect of funding amortization policy." Management and Entrepreneurship: Trends of Development, no. 3 (05) (2018): 15–22. http://dx.doi.org/10.26661/2522-1566/2018-3/05-02.

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Opayinka, C. A., B. K. Alese, A. F. Thompson, O. D. Alowolodu, and Festus A. Osuolale. "A Multicast Packet Authentication using Signature Amortization Scheme." International Journal for Information Security Research 4, no. 4 (December 1, 2014): 519–28. http://dx.doi.org/10.20533/ijisr.2042.4639.2014.0059.

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Journal articles on the topic 'Amortization'

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