Accounting Policies. There has been no material change in accounting policies or practices of the Corporation or its Subsidiaries since December 31, 2019;
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. Fortjeneste xxxxx tab ved afhændelse af materiel- le anlægsaktiver opgøres som forskellen xxxxxx salgspris med fradrag af salgsomkostninger og den regnskabsmæssige værdi på salgstidspunktet. For- tjeneste xxxxx tab indregnes i resultatopgørelsen under andre driftsindtægter xxxxx xxxxx driftsom- kostninger. Profit or loss derived from the disposal of property, land, and equipment is measured as the difference between the sales price less selling costs and the carrying amount at the date of disposal. Profit or loss is recognised in the income statement as other operating income or other operating expenses. For egenfremstillede aktiver omfatter kostprisen direkte omkostninger til materialer, komponen- ter, underleverandører og løn samt låneomkost- ninger fra specifik og generel låntagning, der xx- xxxxx vedrører opførelsen af det enkelte aktiv. As regards self-constructed assets, the cost comprises direct costs for materials, components, deliveries from subsuppliers, payroll costs, and borrowing costs from specific and general borrowing concerning the construction of each individual asset. Tilgodehavender måles til amortiseret kostpris, hvilket sædvanligvis svarer til nominel værdi. Receivables are measured at amortised cost, which usually corresponds to nominal value. Periodeafgrænsningsposter, som er indregnet un- der aktiver, omfatter afholdte omkostninger ved- rørende efterfølgende regnskabsår. Prepaymentsrecognised under assets comprise incurred costs concerning the following financial year. Likvide beholdninger omfatter indeståender i pen geinstitutter og kontantbeholdninger. Cash and cash equivalents comprise cash at bank and on hand. This document has esignatur Agreement-ID: cb61bcxuuRJ247952711 Aktuelle skatteforpligtelser og tilgodehavende ak xxxx skat indregnes i balancen som beregnet skat af årets skattepligtige indkomst, reguleret for skat af tidligere års skattepligtige indkomster og for betalte aconto-skatter. Current tax liabilities and current tax receivable are recognised in the statement of financial position as calculated tax on the taxable income for the year, adjusted for tax of previous years' taxable income and for tax paid on account.
