Where double taxation arises because of overseas tax suffered, relief is available either in the form of expense or credit relief.
One form of expense is the "depreciation" of items purchased as capital assets, such as business equipment and real estate improvements (pavement, security lighting, buildings, etc).
Neither did the paper cause August's riots or prompt MPs to steal from the constituents they represent in the form of expenses fraud, he argued.
While it is beneficial to avoid a costly mistake, judges also have associated costs in the form of expenses or salaries.
Listing of all of your monthly expenses usually in the form of fixed expenses for consistent ones (such as rent) and variables expenses for ones that change (such as groceries).
Fund firms will have to decide whether to pass on the added cost to fund shareholders in the form of higher expenses.
Jill Lehman, an analyst at the Center for Financial Research & Analysis, doesn't like the fact that a sizable chunk of Sunrise's cash flow from operations in 2005 came in the form of accrued expenses that increased tenfold to $68.8 million since 2003.
The Coke decision was announced by Douglas N. Daft, the chairman and chief executive, who said it was clear that "stock options are a form of employee compensation expense" and that the change in accounting "ensures that our earnings will more clearly reflect economic reality when all compensation costs are recorded in the financial statements".
And about those annuities — again, from the company's filings: "Variable annuities provide us with fee-based revenue in the form of mortality and expense risk fees, marketing support and administrative fees, fees charged for optional features elected by the contractholder and other contract charges".
American Express said it expected some of the savings to bolster earnings in the form of improved operating-expense margins.
Air charters came in second at $4.7 million, and other forms of travel expenses -- buses, cars, parking and hotels -- added an additional $1.4 million.
