incurred beyond the Research and Development stage can be capitalized when it is pertaining to the development of software that is to be sold‚ leased‚ or otherwise marketed to third parties. Standard 985-330-25-1 applies to these costs as the FASB ASC defines the Product Masters as "a completed version‚ ready for copying‚ of the computer software product‚ the documentation‚ and the training materials that are to be sold‚ leased‚ or otherwise marketed". The company has established technological
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LIST OF PETROLEUM COMPANIES OPERATING IN THE PHILIPPINES Address Contact Nos. Company 2. ALCORN GOLD RESOURCES ATTY. EDUARDO F. HERNANDEZ 3rd Floor‚ Tabacalera Building‚ 900 Phone: (632) 524-9236 / 524-9238 CORPORATION 1. Contact Person / Designation President D. Romualdez Sr. Street‚ Paco Manila Fax: (632) 524-7452 ALCORN (PRODUCTION) PHILIPPINES‚ INC. ATTY. EDUARDO F. HERNANDEZ 2/F First Life Centre 174 Salcedo Street‚ Legaspi Village‚ Makati
Free Metro Manila Manila Makati City
CHAPTER Cost Classifications DISTINCTION BETWEEN DIRECT AND INDIRECT COSTS Direct costs can be specifically associated with a particular unit or department or patient. The critical distinction for the manager is that the cost is directly attributable. Whatever the manager is responsible for—that is‚ the unit‚ the department‚ or the patient—is known as a cost object. The somewhat vague definition of a cost object is any unit for which a separate cost measurement is desired. It might
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Republic of the Philippines Gordon College Olongapo City College of Computer Studies A System Analysis and Design Project “GOWN RENTAL MANAGEMENT AND INFORMATION SYSTEM” Presented to the Faculty of Gordon College Olongapo City In Partial FulfilmentoftheRequirements for the Degree ASSOCIATE IN COMPUTER TECHNOLOGY By: JUNNIEFER C. SABILE MARK JOSEPH L. PEREZ March 14‚ 2013 Republic of the Philippines Gordon College Olongapo City College of Computer Studies APPROVAL
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OSI – The direct cost is incremental direct cost incurred with third parties. (FAS-91 or ASC 605-20-25-4) b) $250‚000 Sales Commission – allow deferring the cost under FTB 90-1 because it is associated with the contract. c) $50‚000 corporate cost – corporate personnel dedicated to contract negotiation is direct loan origination costs‚ these cost are eligible for deferral under FASB Statement No. 91 or ASC 310-20-25-2. • Question 3: If there are costs for which deferral is appropriate‚ what
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Agile Supply Chain: Zara ’s case study analysis Galin Zhelyazkov Design‚ Manufacture & Engineering Management; Strathclyde University Glasgow email: galin.zhelyazkov@strath.ac.uk Abstract Purpose – The purpose of this paper is to assess and document the key aspects in Zara ’s success by identifing current gaps‚ and to provide direction for future research efforts. Design/methodology/approach – Zara ’s case studies and literature published from 2001 to 2010 was reviewed. Findings – The review summarizes
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Running Head: Foundational Accounting Principles and Terminology 1 TUI University Eric Bollar Module 1: Case Assignment ACC501 Accounting For Decision Making Dr. Wendy Achilles January 21‚ 2011 Foundational Accounting Principles and Terminology 2 We all know how important the accounting aspect of any business/organization is. It is basically the most important way to manage
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FACTS-based reactive power compensation of wind energy conversion system abstract Voltage control and reactive power compensation in a distribution network with embedded wind energy conversion system (WECS) represent main concern of this paper. The WECS is of a fixed speed/constant frequency type that is equipped with an induction generator driven by an unregulated wind turbine. The problem is viewed from short term (10 seconds) and mid-term (10 minutes) time domain responses of the system
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ETOPS DEFINITIONS : ETOPS are those flights conducted over a route that contains a point further than one hour flying time at one engine inoperative‚ still air cruise speed under standard conditions from an ADEQUATE AIRPORT. 430 NM’s for A-310 for one hour. We have 120 minutes ETOP’S approval from DGCA. ADEQUATE AIRPORT : is an airport that meets the landing performance requirements of the aircraft ie. Ruway length‚ ATC‚ Lighting‚ Communications‚ weather reporting‚ Nav Aids‚ airport facilities
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Industriële Marketing Prof. dr. Muylle Steve Case 2: Cumberland Metal Industries: Engineered Product Division‚ 1980 Deadline: Friday 14/10/2011‚ 18h Group1: Team 07: Michiels Verona Moortgat Jonas Moravcovà Alexandra Mortier Nick Seffers Raphaël 1. What is the worth of the CMI cushion pad relative to the incumbent asbestos cushion pad? Build a customer value model including value elements‚ word equations‚ assumptions‚ and calculations based on the test results of both Colerick
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