Academic literature on the topic 'Allocation of expenses'

Douthitt, Robin. Canadian Family Tax Law and its implications for household time allocation. University of Wisconsin-Madison, 1986.

Office, General Accounting. Tax policy: Allocation of taxes within the life insurance industry : report to congressional committees. The Office, 1989.

Young, James C. Interest expense: Allocations, reporting, and compliance requirements. S.C. Dilley's Federal Tax Workshops, 1987.

Office, General Accounting. Tax policy: Allocation of taxes within the life insurance industry : report to congressional committees. The Office, 1989.

United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight. The research and experimentation tax credit and the allocation of research expenses under Internal Revenue Code section 861: Hearing before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred Fourth Congress, first session, May 10, 1995. U.S. G.P.O., 1996.

United States. General Accounting Office, ed. ENVIRONMENTAL PROTECTION: ALLOCATION OF OPERATING EXPENSES TO STRATEGIC GOALS & OBJECTIVES... 162226... U.S. GAO... APRIL 20, 1999. s.n., 2000.

GOVERNMENT, US. The research and experimentation tax credit and the allocation of research expenses under internal revenue code section 861: Hearing before the Subcommittee ... Fourth Congress, first session, May 10, 1995. For sale by the U.S. G.P.O., Supt. of Docs., Congressional Sales Office, 1996.

The research and experimentation tax credit and the allocation of research expenses under Internal Revenue Code section 861: Hearing before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred Fourth Congress, first session, May 10, 1995. U.S. G.P.O., 1996.

Summary of Technical Expert Panel on Updating Practice Expense Allocation in Medicare Physician Fee Schedule. RAND Corporation, 2020. http://dx.doi.org/10.7249/wr1334.

Description of proposals relating to Research and Development Incentive Act of 1987 (S. 58) and allocation of R&D expenses to U.S. and foreign income (S. 716): Scheduled for a hearing before the Subcommittee on Taxation and Debt Management of the Senate Committee on Finance on April 3, 1987. U.S. Government Printing Office, 1987.

Adkison, Danny M., and Lisa McNair Palmer. "Board of Regents of Oklahoma Colleges." In The Oklahoma State Constitution. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780197514818.003.0021.

"Case 4: Grant Expense Allocations." In Frequent Frauds Found in Governments and Not-For-Profits. American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119514398.ch4.

Goos, Jared M., and Punidan D. Jeyasingh. "Allocation of Reproductive Efforts." In Reproductive Biology. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780190688554.003.0001.

Grimmer, Justin, Sean J. Westwood, and Solomon Messing. "Representation and the Impression of Influence." In The Impression of Influence. Princeton University Press, 2014. http://dx.doi.org/10.23943/princeton/9780691162614.003.0008.

Öztürk-Göktuna, Bilge, and Mert Erinç. "Auditors in the Economy and the Impact of Rent-Seeking Behaviour and Penalties." In Emerging Applications of Differential Equations and Game Theory. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-0134-4.ch003.

Ruess, Roger W., and Ronald L. Hendrick. "The Role of Fine Roots in the Functioning of Alaskan Boreal Forests." In Alaska's Changing Boreal Forest. Oxford University Press, 2006. http://dx.doi.org/10.1093/oso/9780195154313.003.0018.

Giménez, Luis. "Phenotypic Plasticity and Phenotypic Links in Larval Development." In Developmental Biology and Larval Ecology. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780190648954.003.0010.

"there are remarks about the cost per unit of raw soda. The direc­ tors were well aware that production level and cost per unit were in inverse ratio: . . . this year we produced 448 000 d: more than the pre­ ceding year; therefore, the overheads for salaries and in­ terests contribute to the cost per unit proportionately less. Allocation of overhead. The allocation of overhead costs was discussed during four meetings of the Board of Directors: March 7 and 13, 1832; August 20, 1833; September 4, 1834.10 The members of the Board discussed the allocation of overheads between glass and chemical products. At the first meeting, on March 7, 1832, it was reported: The Administration (of the Company) has decided that the overheads accounts of every branch will be divided in accordance with the production as shown on the books; each product {produits speciaux) will be charged with its own direct expenses (frais speciaux). At the meeting the next week (March 13, 1832), the record indi­ cates that overhead cost allocation was again discussed: It has been pointed out to the Board of Directors by one of the members that the preceding decree, dividing over­ head expenses in accordance with each factory's produc­ tion stated by its books, could entail serious drawbacks; for example, in a year of very low sales, it we stop the production and only sell glass in stock, we should be obliged to make the chemical products bear all the over­ head expenses, which means a considerable increase in their cost prices and gives us a wrong image of them. He (the member of the B. of D.) thinks it much more conve­ nient to divide the overhead expenses in accordance with the fixed capital involved in each one of the two factories, as shown by the general inventory, capital to which we add the required working capital; with such a manner of distribution, each factory would bear its own part of overheads required by the supervision and administration of its capital. In the above-mentioned case of a factory's producing next to nothing, we would have to state a loss for that factory, which is quite normal." In Accounting in France (RLE Accounting). Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-28.

"WINCHESTER COLLEGE 11 as Staurum expenses rose substantially. In 1638 a detailed Rental was drawn up giving the exact sums due in money and provisions from each College property with the current value of the latter, while entries of all other profits such as fines, heriots, rent capons and sales of timber were meticu-lously entered. This Rental was used as a model for drawing up the annual rents in a series of documents known as the Audit Books, of which the first extant is for 1657 and the last is for 1762. From 1639 sums were no longer entered under Increment of the Granary but receipts of rent grain and money due for the Third Part were entered under individual estates. In the eighteenth century the Bursars’ Accounts were kept with less detail than before. Rates paid for many commodities are, from this period, unknown, though there are prices for grain, scholars’ cloth, fuel, meat, candles, hops and salt with a few other commodities. The Staurum Account was undetailed after 1705, quantities being entered only for grain and meat and from 1718 to 1720 for meat alone. Luckily a second series of Bursars’ Account Books is extant from 1737 with a single forerunner for 1725, and these contain detailed Staurum entries to 1782 with quantities for some provisions later. The original series was continued as Bursars’ Ledgers, in which current local “ Corn Prices ” corresponding to those in the Audit Books were entered under the name of Pretia. The Pretia were from sales in the Winchester market and were stated from 1788 to 1806 to be “ best market prices.” They were used as a basis for assessing rents. Money allocations were made to the Warden and Bursars in place of wheat for Election bread from 1629 and for malt for Election beer from 1631. From 1711 fellows were supplied from Staurum with bread and beer only ; money allocations to them and to the Warden for fuel and other commodities were included in Expenses under Costs of Necessaries and elsewhere. From 1735 yearly stipends of the fellows were increased by £15. They received their usual allocations for livery cloth and fuel and 10s. a week each in place of commons. They paid the Bursars for the bread and beer issued to them from the Staurum. From 1743 the Warden received a money allocation, based on current wheat prices, in place of a." In Prices and Wages in England. Routledge, 2013. http://dx.doi.org/10.4324/9781315031385-47.

"PRICES AND WAGES IN ENGLAND servants at 6d. In periods of high prices 1s. 2d. or 1s. 4d. a week might be allowed for fellows. The allowances covered expenditure on food, drink and fuel for cooking, baking bread and brewing beer and for heating the Hall on feast days in winter, the only times when fires were per-mitted there. Two meals, dinner and supper, were served daily, with breakfast for those under sixteen years of age. If the total expense of food, drink and fuel in any year was less than the total allocations a surplus was accounted at the end of the year known as Excrescentia commonarum ; if the expense exceeded the allocations a deficit appeared in the Bursars’ Accounts. During the fifteenth century the total yearly allocations for commons were usually between £220 and £230, with variations due to the varying number of persons and to different rates, and there was nearly always a surplus, sometimes as great as £57 8s. (1456) ; between 1405 and 1475 a deficit occurred only in four years (1405, 1437, 1438 and 1446). Later the surplus disappeared and early in the sixteenth century there were usually deficits caused by the permanent rise in prices. Between 1534 and 1541 there was a deficit every year. A new method of accounting for commons was therefore adopted in 1542, in order to ensure a more comprehensive statement of the current expenses for food, drink and fuel. From 1542 onwards, the Bursars entered the total sums spent weekly on provisions and supplementary purchases by the Manciple in the Rolls or Books in place of the former Commons Account, which now disappeared. After the expenses of the departments, liveries, stipends and all other expenditure, a new section was henceforward added: the Staurum or Stock Account. This covered costs of food, drink and fuel used during the year and gave com-monly only a single total quantity for each commodity with the cost of the same. The accounts were not kept uniformly ; some bursars unfortunately omitted quantities entirely from their Staurum Accounts. Since a store was kept of most kinds of provisions, the consumption in any year consisted partly of the remainder unused purchased in the year preceding, partly of fresh purchases in the current year. In a few years entries were divided into “ left in store and used during the year ” and “ bought and used during the year,” and in these cases the average." In Prices and Wages in England. Routledge, 2013. http://dx.doi.org/10.4324/9781315031385-44.

Luta (Manolescu), Daniela Alice, Adrian Ioana, Daniela Tufeanu, Daniela Ionela Juganaru, and Bianca Cezarina Ene. "FINANCIAL MANAGEMENT ELEMENTS SPECIFIC TO INVESTMENTS APPLICABLE IN EDUCATIONAL SYSTEMS." In Sixth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/limen.2020.337.

Meir, Reshef, Hongyao Ma, and Valentin Robu. "Contract Design for Energy Demand Response." In Twenty-Sixth International Joint Conference on Artificial Intelligence. International Joint Conferences on Artificial Intelligence Organization, 2017. http://dx.doi.org/10.24963/ijcai.2017/167.

Keçi, Julinda. "Infrastructure Public Private Partnership Implementation and Risk Management – Lessons from Albanian Approach." In IABSE Symposium, Guimarães 2019: Towards a Resilient Built Environment Risk and Asset Management. International Association for Bridge and Structural Engineering (IABSE), 2019. http://dx.doi.org/10.2749/guimaraes.2019.0900.

Li, Xiaoyu, Qiang Xu, Minghua Zhao, Chengwen Qian, Jing Jin, and Jingjun Xi. "Research on Pricing Formulation Method for Long Distance Natural Gas Pipeline Network Transporting." In 2012 9th International Pipeline Conference. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/ipc2012-90090.

Zhong, Hua, and Shu Schiller. "Design of the expense allocation mechanism in e-waste recycling deposit system under EPR framework." In 2011 8th International Conference on Service Systems and Service Management (ICSSSM 2011). IEEE, 2011. http://dx.doi.org/10.1109/icsssm.2011.5959352.

Fuentes, Gabriel. "The Politics of Memory: Constructing Heritage and Globalization in Havana, Cuba." In 2016 ACSA International Conference. ACSA Press, 2016. http://dx.doi.org/10.35483/acsa.intl.2016.60.

Prabhakar, Varun J., Hannah Allison, Peter Sandborn, and Bo Eriksson. "Optimizing Part Sourcing Strategies for Low-Volume, Long Life Cycle Products Using Second Sourcing and Part Hoarding." In ASME 2013 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/detc2013-12464.