Accounting Policies. There has been no change in accounting policies or practices of the Company since December 31, 2019, other than as disclosed in the Company Financial Statements.
Accounting Policies. The General Partner is authorized to establish from time to time accounting policies with respect to the financial statements of the Partnership and to change from time to time any policy that has been so established so long as those policies are consistent with the provisions of this Agreement and with generally accepted accounting principles in the United States.
Accounting Policies. There has been no material change in accounting policies or practices of the Corporation or its Subsidiaries since August 31, 2016, except as has been disclosed in the Pricing Disclosure Package and the Prospectuses;
Accounting Policies. Change any accounting policies, except as permitted by GAAP.
Accounting Policies. There has been no change in accounting policies or practices of the Corporation or its Subsidiaries other than as disclosed in the Financial Statements.
Accounting Policies. Except as may be required as a result of a change in Law or in generally accepted accounting principles, change any of the accounting practices or principles used by it;
Accounting Policies. Change its fiscal year or any of its significant accounting policies, except to the extent necessary to comply with GAAP.
Accounting Policies. Except as disclosed in the Prospectus, there has been no change in accounting policies or practices of the Corporation or its subsidiaries since September 30, 2013, other than the adoption of certain additional IFRS measures as disclosed in the Financial Statements;
Accounting Policies. Manager shall use the accrual method of accounting with GAAP adjustments shown below (unless and until GAAP changes):
(1) Straight-Line Rent Adjustment – Record straight-line rent over the entire Lease period on a Lease by Lease basis;
(2) Free Rent Adjustment – Recognize any Free Rent as part of the straight-line rent calculation on a Lease by Lease basis;
(3) Capitalization Policy – Capitalize any expenditure that replace, improve, or otherwise extend the economic life of an asset in excess of $5,000 for any given project. This includes tenant improvements and Lease acquisition costs (leasing commissions, space planning fees, legal fees, etc) that are in excess of $5,000;
(4) Depreciation Expense – Record monthly depreciation expense on a straight-line basis over the estimated useful life of a given asset;
(5) Amortization Expense – Record monthly amortization expense on a straight-line basis over the life of the Lease for which the cost was incurred; and
(6) Other – Adopt such other accounting policies as Owner may direct from time to time with written notice to Manager.
Accounting Policies. Den aktuelle danske selskabsskat fordeles ved af- regning af sambeskatningsbidrag mellem de sam- beskattede virksomheder i forhold til disses skat- tepligtige indkomster. I tilknytning hertil modta- ger virksomheder med skattemæssigt underskud sambeskatningsbidrag fra virksomheder, der har kunnet anvende dette underskud (fuld fordeling). The current Danish income tax is allocated among the jointly taxed companies proportional to their respective taxable income (full allocation with reimbursement of tax losses). Balancen Statement of financial position This document has esignatur Agreement-ID: a36f5apZugW250200691 Erhvervet goodwill måles til kostpris med fradrag af akkumulerede afskrivninger. Idet det ikke er muligt at fastsætte et pålideligt skøn over brugs tiden, er afskrivningsperioden fastsat til 10 år. Acquired goodwill is measured at cost less accumulated amortisation. Given that it is impossible to make a reliable estimate of the useful life, the amortisation period is set at 10 years. Øvrige materielle anlægsaktiver måles til kostpris med fradrag af akkumulerede afskrivninger og nedskrivninger. Other property, plant, and equipment are measured at cost less accrued depreciation and writedown for impairment. Afskrivningsgrundlaget er kostpris med fradrag af eventuel forventet restværdi efter afsluttet brugstid. Afskrivningsperioden og restværdien fastsættes på anskaffelsestidspunktet og revurde- res årligt. Overstiger restværdien aktivets regn- skabsmæssige værdi, ophører afskrivningen. The depreciable amount is cost less any expected residual value after the end of the useful life of the asset. The amortisation period and the residual value are determined at the acquisition date and reassessed annually. If the residual value exceeds the carrying amount, the depreciation is discontinued. Ved ændring i afskrivningsperioden eller restvær dien indregnes virkningen for afskrivninger frem over som en ændring i regnskabsmæssigt skøn. If the amortisation period or the residual value is changed, the effect on amortisation will, in future, be recognised as a change in the accounting estimates. Kostprisen omfatter anskaffelsesprisen samt om kostninger direkte tilknyttet anskaffelsen indtil det tidspunkt, hvor aktivet er klar til at blive ta get i brug. The cost comprises acquisition cost and costs directly associated with the acquisition until the time when the asset is ready for use.
