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Amortization is an accounting technique used to spread out the cost or value of an asset, such as a loan or an intangible asset, over time. It is a process of paying off a debt through regular installments of principal and interest, which are predetermined. https://lnkd.in/gJVy2PU7

In relation to the computation of income from short-term capital assets, it is important to note that each transaction involving a property is considered a distinct source of income for the taxpayer. Consequently, each transaction contributes to the creation of different sub-sources of income, resulting in either short-term capital gains or losses. These gains or losses are categorized as one of the sources of income under the "Capital gains" head, alongside long-term capital gains or losses. This is reflected in the scheme of computation of capital gains provided in section 48 where gains or loss is computed on the basis of individual asset and transaction and not on the basis of class of assets.

The document explores the topics of. 1️⃣ Technical Inventory & Costing 2️⃣Asset Sales 3️⃣ Bonds 4️⃣ Depreciation and Methods of Depreciation. [Attached Document] 📄 Accounting snapshot] #Finance #Assetsales #Bonds #Depreciation #BusinessStrategy #professionalinsights

Increasing your account size is a must in todays market. Here are some tips and ideas of how to do so: https://lnkd.in/eaJJeJz9 t3trading.com/disclosures #ProprietaryTrading #Finance #Trading #Investing #AccountSize

SPA vs APA 101 What are the main differences between a share purchase and an asset purchase? a) Targeted assets 1. In a share purchase, the buyer acquires the shares of a company and by extension, the assets and liabilities. Therefore, ownership and control of the company are transferred to the buyer and the company continues to operate business as usual. 2. In an asset purchase, the buyer only acquires the assets of the company. Therefore, it is not the owner of the company that is transferred but rather the owner of the chosen acquired assets. b) Assumption of debts 1. In a share purchase, the buyer assumes all of the liabilities of the company, including tax history, pending lawsuits, debts, loans, employment conditions, etc., unless otherwise provided in the share purchase agreement. 2. In an asset purchase, the buyer does not assume any of the liabilities of the company save and except for the liabilities attached to the acquired assets. c) Capital Gains Exemption 1. In a share purchase, the seller may benefit from a capital gains exemption (up to $1,250,000 as of June 25) which may result in a more interesting negotiation of the purchase price. 2. In an asset purchase, the seller does not benefit from a capital gains exemption which may result in a slight increase of the purchase price. In both instances, it may be interesting, as a buyer, to impose non disclosure, non-competition and non-solicitation obligations upon the seller to avoid any potential conflict following the acquisition – stay tuned next Friday for fundamental points regarding NDAs et al. 😊 Happy Friday!

Prepayment options are commonly present in loans but are often subject to a prepayment penalty. Check out RSM’s recommendation on how to assess the accounting implications efficiently.

Craig’s Finance Tip 1/2024 Is there a way to purchase a property with no deposit? Yes, please find an explanation in the short video analysis below:

The Operating Expense Ratio (OER) Serves as a metric to assess the financial efficiency of a property. It provides property investors with insights into the extent to which expenses are managed in relation to revenue. To calculate the OER, all operating expenses (excluding depreciation) are divided by the operating income. Ideally, an OER should fall within the range of 60-80% of gross revenue.

Prepayment options are commonly present in loans but are often subject to a prepayment penalty. Check out RSM’s recommendation on how to assess the accounting implications efficiently.

Prepayment options are commonly present in loans but are often subject to a prepayment penalty. Check out RSM’s recommendation on how to assess the accounting implications efficiently.