Glossary of Key Terms
... • asset. An item of value that a person owns, such as cash, stocks, bonds, real estate, and personal possessions. • durable goods. Products that have lasting value, such as furniture, appliances, and cars. • GDP per capita. The market value of final goods and services produced per person. • income t ...
... • asset. An item of value that a person owns, such as cash, stocks, bonds, real estate, and personal possessions. • durable goods. Products that have lasting value, such as furniture, appliances, and cars. • GDP per capita. The market value of final goods and services produced per person. • income t ...
Borrowing Costs Foreign Exchange
... Marketing costs Administrative costs Finance costs Other income and expenses Tax expense (if applicable) Allocation of distribution of net surplus among: ...
... Marketing costs Administrative costs Finance costs Other income and expenses Tax expense (if applicable) Allocation of distribution of net surplus among: ...
The effect of stock price changes on budgetary balances
... The effect of stock price changes on budgetary balances The sharpness of recent declines in stock prices has sparked investigations into the effects of financial asset prices on public finances. In principle, stock price changes affect public finances via direct and indirect channels. Direct effects ...
... The effect of stock price changes on budgetary balances The sharpness of recent declines in stock prices has sparked investigations into the effects of financial asset prices on public finances. In principle, stock price changes affect public finances via direct and indirect channels. Direct effects ...
AWSI -Template - Lawson Kroeker Investment Management
... The importance of taxes results from their direct impact on the bottom line rate of return, a fact any investor can attest to at year end. The constraints, limitations, and concerns which guide investment behavior vary greatly among investors. However, one behavior that appears universal is the relu ...
... The importance of taxes results from their direct impact on the bottom line rate of return, a fact any investor can attest to at year end. The constraints, limitations, and concerns which guide investment behavior vary greatly among investors. However, one behavior that appears universal is the relu ...
Paul Wilcox: Use it or lose it - every seven years
... flexible, discretionary trusts with those gifts. The trustees of these separate individual legal entities can then look after the future interests of all members of the family - including oneself - via all of the carefully drawn powers within those trusts. If we have the assets available to make suc ...
... flexible, discretionary trusts with those gifts. The trustees of these separate individual legal entities can then look after the future interests of all members of the family - including oneself - via all of the carefully drawn powers within those trusts. If we have the assets available to make suc ...
Do Capital Gains Taxes
... but the government stopped collecting the tax in 1994 in an effort to facilitate the development and growth of its equity market. This not only helps it avoid the creation of an investment environment that limits what companies can do with their capital, but it also maximizes the free flow of econom ...
... but the government stopped collecting the tax in 1994 in an effort to facilitate the development and growth of its equity market. This not only helps it avoid the creation of an investment environment that limits what companies can do with their capital, but it also maximizes the free flow of econom ...
Year-End Planning Strategy – Consider Tax
... investment reallocations. If it makes sense to sell an under-performing security from an investment perspective, it may be beneficial to review your 2012 tax situation to consider the possibility of engaging in a ‘tax-loss selling’ strategy before the end of the year to reduce your overall tax liabi ...
... investment reallocations. If it makes sense to sell an under-performing security from an investment perspective, it may be beneficial to review your 2012 tax situation to consider the possibility of engaging in a ‘tax-loss selling’ strategy before the end of the year to reduce your overall tax liabi ...
Taxes and Investing
... Hold a portfolio with the appropriate level of risk. Asset allocation determines risk and expected ...
... Hold a portfolio with the appropriate level of risk. Asset allocation determines risk and expected ...
Minimizing Your Taxes Under a Cloud of Uncertainty
... security, recognize the gain, and immediately repurchase the security to reestablish your position. The “wash sale” rule, which requires investors to wait thirty days before repurchase applies only to the recognition of losses, not gains. ...
... security, recognize the gain, and immediately repurchase the security to reestablish your position. The “wash sale” rule, which requires investors to wait thirty days before repurchase applies only to the recognition of losses, not gains. ...
FIN 508: Financial Management
... OBJECTIVES: After completing this course the students should be able to 1. Find the present value, or future value, of various cash flows. 2. Calculate the intrinsic value of a stock or a bond. 3. Apply the concept of capital budgeting in the evaluation of projects. 4. Use the concept of risk and re ...
... OBJECTIVES: After completing this course the students should be able to 1. Find the present value, or future value, of various cash flows. 2. Calculate the intrinsic value of a stock or a bond. 3. Apply the concept of capital budgeting in the evaluation of projects. 4. Use the concept of risk and re ...
Cost of Capital Corporations often use different costs of capital for
... average cost of capital (WACC) were used as the hurdle rate for all divisions, would more conservative or riskier divisions get a greater share of capital? Explain your reasoning. What are two techniques that you could use to develop a rough estimate for each division’s cost of capital? Your initial ...
... average cost of capital (WACC) were used as the hurdle rate for all divisions, would more conservative or riskier divisions get a greater share of capital? Explain your reasoning. What are two techniques that you could use to develop a rough estimate for each division’s cost of capital? Your initial ...
Public-private partnerships (PPPs) are complex, long
... Public-private partnerships (PPPs) are complex, long-term contracts between two units, one of which is normally a corporation (or a group of corporations, private or public) called the operator or partner, and the other normally a government unit called the grantor. PPPs involve a significant capita ...
... Public-private partnerships (PPPs) are complex, long-term contracts between two units, one of which is normally a corporation (or a group of corporations, private or public) called the operator or partner, and the other normally a government unit called the grantor. PPPs involve a significant capita ...
IRS Examinations
... 3. Then, we calculate Cost Basis of the 100 shares sold: Cost Basis = 100 shares x $10.25 = $102.50 4. Finally we calculate Capital Gain: Capital Gain = $125 .00 - $102.50 = $17.50 ...
... 3. Then, we calculate Cost Basis of the 100 shares sold: Cost Basis = 100 shares x $10.25 = $102.50 4. Finally we calculate Capital Gain: Capital Gain = $125 .00 - $102.50 = $17.50 ...
Techniques for Generating Long
... To qualify for the preferential long-term capital gain rates, the taxpayer must hold the asset for more than 12 months. The holding period generally begins the day after an asset is purchased and runs through (and includes) the date of sale. These rules must be followed exactly, because missing the ...
... To qualify for the preferential long-term capital gain rates, the taxpayer must hold the asset for more than 12 months. The holding period generally begins the day after an asset is purchased and runs through (and includes) the date of sale. These rules must be followed exactly, because missing the ...