Traditional cost accounting for mixed-use residential projects often does not properly allocate all construction costs to each section of the property. Consequently, there may be a significant ...

LYNCHBURG, Va.--(BUSINESS WIRE)--BWX Technologies, Inc. (BWXT or the “Company”) (NYSE:BWXT) today provided information relating to tax basis allocation methodology for shareholders of BWXT following ...

Federal regulations require that similar costs be treated consistently as either direct costs or indirect costs, in like circumstances. This regulation imposes a requirement on the University to ...

Manufacturing overhead is applied to products on the basis of a predetermined overhead rate. This rate is calculated as the total estimated overhead for the period divided by the estimated activity ...

Years ago, when financial advisors had a monopoly on asset allocation decisions, fees ran rather rich. Lately, though, with a surge in the number of index-based products promising to deliver asset ...

Typically, moderate allocations are tracked against a 60/40 equity/fixed income benchmark. Ideally, while constructing such allocations, a manager would attempt to outperform by tactically ...

The allocation of a partnership’s liabilities can have important tax consequences. A partner’s tax basis in his partnership interest includes his share of the partnership’s liabilities. A partner’s ...

On Friday evening, the IRS issued guidance on the time and manner for making the election not to have estate tax apply to estates of decedents who died in 2010 (Notice 2011-66). The election must be ...

Federal regulations require that similar costs be treated consistently as either direct costs or indirect costs, in like circumstances. This regulation imposes a requirement on the University to ...