EXPENSE/EXPENSES – RECOGNIZE
…………..Expenseare recognized as collections are made until all costs have13655
appropriate income tax expenseapplicable to transactions recognized14013
purchase, and award plans should be recognized as an expenseof one or41283
recognizes compensation expensein measuring net income.41387
recognized as an expenseare the ones in which the employee services41723
recognized as expenseover the period the employee performs related41981
amount, if any, to be paid by an employee and is recognized as expense……….42077
tax purposes even though it recognizes no compensation expensein42861
compensation may be less than the compensation expenserecognized for51641
To recognize interest expensefor 74283
recognized as an expenseof future periods. Others believe that the78447
costs which are recognized as an expenseof future periods under78773
termination liability and expenseshould be recognized when the79057
the termination expenseshould be recognized at that time. The Board79065
shareholders* equity and recognize compensation expensefor a84109
will eventually be recognized as compensation expenseare items of84167
………expenseshall be recognized on the payable for any period between the115247
………Expenseor (b) recognize a loss or gain by changing the recorded118923
debtor should recognize an interest expenseand payable for contingent120901
Footnote 12--The only exception is to recognize interest expense………121577
recognized as interest income or interest expenseover the lives of147399
benefits is recognized as expenseas claims are paid. For 19X4, those155445
to expenseas incurred or recognized as a loss when the effort was188605
recognizing it as a reduction of book income tax expensein advance of191477
87. An expenseor loss is recognized if it becomes evident that204103
ease. The amount of these expensesto be recognized in each5271
17. When lease revenues or expensesare recognized for tax purposes5713
decreased values may recognize expensesand decreases of assets30115
Three pervasive principles for recognizing costs as expenses…153797
…expenseson the basis of a presumed direct association with specific153809
revenue. . . recognizing them as expensesaccompanies recognition of153811
accounting period as expensesbecause (1) costs incurred during the153829
80. Matching, in the sense of recognizing expensesby associating153885
believe that matching in the sense of recognizing expensesby154537
Associating Cause and Effect. Some costs are recognized as expenses ….188373
. recognizing them as expensesaccompanies recognition of the revenue.188377
components of earnings than for recognizing expensesand losses.200995
¡E Guidance for expensesand losses is intended to recognize:201035
-Consumption of benefit. Expensesare generally recognized when an201039
-Loss or lack of benefit. Expensesor losses are recognized if it201047
and gains than for recognizing expensesand losses, and those203819
operations involved and the way expensesare recognized.34 208685
recognizing expensesor costs of production. That is, amortization is209215
examples of amortizations include recognizing expensesfor209231
usually fit that description and are usually recognized as expensesin209419
recognized as expensesin the period in which they are incurred209423
of items that may be recognized as expensesor losses rather than as210085
are recognized as expensesin the periods in which product is sold213535
depreciation of construction equipment are recognized as expensesin213551
bases for recognizing expensesbut not in the same order.213701
operations involved and the way expensesare recognized.217123
recognizing expensesor costs of production. That is, amortization is219043
examples of amortizations include recognizing expensesfor219059
usually fit that description and are usually recognized as expensesin219267
that may be recognized as expensesor losses rather than as assets220299
are recognized as expensesin the periods in which product is sold224405
depreciation of construction equipment are recognized as expensesin224421
three bases for recognizing expensesbut not in the same order.224719
Guidance for recognition of expensesand losses, set forth for224723
EXPENSE – DETERMINE
…..Expensesor losses are deducted in determining taxable income14413
. ….Expensesor losses are deducted in determining taxable income14439
….expensesin the determination of results of operations.15149
project to determine whether deferred compensation expenseand….84189
……….expenserather than the location of its incurrence shall determine111013
not determined by the expensesof the period and therefore they can140169
……….Expenseat an amount determined by applying the effective rate to the211739
………..Expenseat an amount determined by applying the effective rate to the222223
EXPENSE – INCURR
as from recording as expensewhen incurred to deferring and amortizing33679
recording it as an expensewhen incurred because future benefits of33735
shall be charged to expensewhen actually incurred.68363
However, initial direct costs may be charged to expenseas incurred if69009
charging it to expensewhen incurred, would not be material. In that77851
research and development expenseoften is incurred centrally and not92317
(such as income tax expenseincurred by the fund, if applicable),178023
contributions shall be charged to expensewhen incurred.181429
costs, which are charged to expensewhen incurred under the provisions183581
approach, all exploratory costs are charged to expensewhen incurred,185793
charged to expensewhen incurred; the costs of exploratory wells are185801
some expenseall such costs when incurred; others capitalize186103
when incurred; and (c) charge it all to expensewhen incurred but186119
all to expenseas incurred and (b) charge to expense as incurred but186141
all to expense as incurred and (b) charge to expenseas incurred but186141
Others expenseall exploratory drilling costs as incurred but186161
costs are charged to expenseas incurred.186213
………expensewhen incurred by an established operating enterprise because187449
to expenseas incurred or recognized as a loss when the effort was188605
smaller amounts of costs that are charged to expenseas incurred, such188679
Charging G&G to Expense….188915
be charged to expensewhen incurred. Those costs are information188931
concluded that G&G costs shall be charged to expensewhen incurred.188951
Charging Carrying Costs to Expense………188981
properties and other assets, they are charged to expensewhen incurred189007
stratigraphic test wells be charged to expensewhen incurred on189305
to record an expenseas resulting from incurring a liability is a213497
record an expenseas resulting from incurring a liability is a useful224347
EXPENSES - INCURR
such expenseswhen incurred in activities other than leasing.5277
latter cases, expensesto be incurred in the future must be estimated8199
Preoperating expensesare deducted in tax returns when incurred and16845
the period in which the expensesare incurred. Those expenses27307
the period in which the expenses are incurred. Those expenses………27307
recorded as expenseswhen incurred.29759
all of the expensesotherwise incurred in a sale of shares. The42719
Some costs and expensesincurred in an interim period, however,45797
………Expensesincurred and fail to recognize gains or losses on nonmonetary47529
revenues and incur expenses(including revenues and expenses relating88903
revenues and incur expenses (including revenues and expensesrelating88903
…..expensesincurred at the consolidated level could be allocated to91925
of expensesincurred for the corporate headquarters building, which is93615
operating expensesincurred by an enterprise that are not directly106787
with generating those revenues, and the costs and expensesincurred in107663
Footnote 7--Some of the expensesincurred at an enterprise's central111005
accounting period as expensesbecause (1) costs incurred during the153829
including the decrease due to expensesincurred during the period178021
accounting period as expensesbecause (1) costs incurred during the188393
recognized as expensesin the period in which they are incurred209423
be a cause of the expensesincurred in providing those services;219369
EXPENSE – ALLOCATE
deferred currently and allocated to income tax expenseof future14539
required to allocate pension expenseto each operating segment.91657
consolidated amounts as a basis for allocating pension expenseto91933
to allocate interest income or expenseto periods between118927
paid under the new terms,34 interest income or expenseis allocated to119399
…..expenseis allocated to the remaining periods between restructuring119415
currently and allocated to income tax expenseof future periods when222475
EXPENSES – ALLOCATE
….Expensesincurred at the consolidated level could be allocated to91925
paragraph 10(d). Methods used to allocate operating expensesamong107401
……Expensesincluding those allocated to segments on a reasonable basis109163
their nature as operating expensesshall be allocated as operating111017
EXPENSE - CHARGE
in mind that the annual pension cost to be charged to expense("the6345
specific cost or expenseitem charged to expense for annual reporting45789
specific cost or expense item charged to expensefor annual reporting45789
shall be charged to expensewhen actually incurred.68363
However, initial direct costs may be charged to expenseas incurred if69009
exploratory-type stratigraphic test well be charged to expenseif the181753
the capitalized costs shall either be charged to expenseor be181939
presented (whether those costs are capitalized or charged to expense……183499
costs, which are charged to expensewhen incurred under the provisions183581
approach, all exploratory costs are charged to expensewhen incurred,185793
charged to expensewhen incurred; the costs of exploratory wells are185801
practice of reinstating costs charged to expensein a prior period186109
properties to which the G&G costs relate; (b) charge it all to expense ….186117
when incurred; and (c) charge it all to expensewhen incurred but186119
all to expenseas incurred and (b) charge to expense as incurred but186141
all to expense as incurred and (b) charge to expenseas incurred but186141
completed as a producing well, are sometimes charged to expensewhen186169
that did not find reserves charged to expensewhen that determination186177
costs are charged to expenseas incurred.186213
with identifiable future benefits, they are charged to expenseor……187103
charging toexpensecosts that are known not to have resulted in187309
enterprise defers preoperating costs or charges them to expensehas187827
smaller amounts of costs that are charged to expenseas incurred, such188679
Charging G&G to Expense…..188915
be charged to expensewhen incurred. Those costs are information188931
concluded that G&G costs shall be charged to expensewhen incurred.188951
Charging Carrying Costs to Expense….188981
properties and other assets, they are charged to expensewhen incurred189007
charge all costs of drilling exploratory wells to expensewhen189071
reinstatement of costs previously charged to expenseis inconsistent189081
stratigraphic test wells be charged to expensewhen incurred on189305
record minimum guarantees as assets and charge them to expensein192225
anticipated returns, shall be charged to expenseof the period in192489
Advances shall be charged to expenseas subsequent royalties are192501
by the artist shall be charged to expenseduring the period in which192507
subsequently charged to expensein accordance with the terms of the192601
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amortization). Various patterns of charging costs to expensesare34291