Book Adjustments definition

Book Adjustments means, for any item of Company property for a given fiscal year, adjustments with respect to Book Value for depreciation, cost recovery, or other amortization deduction or gain or loss computed in accordance with Treasury Reg. §1.704-1(b)(2)(iv)(g), including Book Depreciation.
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Book Adjustments means adjustments with respect to the Gross Asset Value of the Company’s assets for depreciation, depletion, amortization, and gain or loss, as computed in accordance with Section 1.704-1(b)(2)(iv)(g) of the Regulations.
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Examples of Book Adjustments in a sentence

  • With the exception of some Periodical Adjustments and Book Adjustments (Annexure-A), the accounts represent the actual cash receipts and disbursements during the current year.

  • Mysore Sales International Ltd., into Equity through Book Adjustments without cash outflow.According to provisions contained in General Financial Rules, which the State Government would generally follow in the absence of specific provisions for conversion of Loans into Equity in its rule books, a token provision wouldReport on State Finances for the year ended 31 March 2015 suffice for the purpose of such conversion.

  • Certain transactions are in the nature of Book Adjustments and do not represent actual cash transactions in the accounts.

  • With respect to Property contributed to the Company, the fair market value of the Property at the time of Contribution as adjusted by Book Adjustments; with respect to Company Property which has been Revalued, the fair market value of such Company Property as adjusted by Book Adjustments.

  • This makes potential negotiations of a debt restructuring difficult because it is costly to reach out and communicate with a dispersed group of creditors, and because there are a number of “collective action problems” associated creditors coordination.Wright (2011) identifies three types of collective action problems.

  • Example 1 - Book Adjustments Supplier/Distributor Return: Distributor B purchases 1,000 gallons of gasohol from Distributor A.

  • These being of the nature of Book Adjustments, inflate both expenditure and receipts of the Government.

  • With the exception of some Book Adjustments (noted below), these accounts represent the actual cash receipts and disbursements during the account period.

  • Sub-Clause 13.8 of the FIDIC 1999 Red Book, [Adjustments for Changes in Costs], outlines the process for adjusting the contract price in the event of changes to the cost of labour, materials, or equipment.

  • With respect to Property contributed to the Partnership, the fair market value of the Property at the time of Contribution as adjusted by Book Adjustments; with respect to Partnership Property which has been Revalued, the fair market value of such Partnership Property as adjusted by Book Adjustments.

Related to Book Adjustments

  • True-Up Adjustment means any Annual True-Up Adjustment or Interim True-Up Adjustment, as the case may be.

  • Value Adjustments means cash lending revenues and other revenues on collateral in respect of a Series of ETP Securities.

  • CPI Adjustment means the quotient of (i) the CPI for the month of January in the calendar year for which the CPI Adjustment is being determined, divided by (ii) the CPI for January of 2007.

  • Spread Adjustment means 100 basis points.

  • SOFR Adjustment means 0.10% (10 basis points).

  • XXXXX Adjustment means, with respect to XXXXX, 0.0326% per annum.

  • Adjustments means all discounts, allowances, returns, disputes, counterclaims, offsets, defenses, rights of recoupment, rights of return, warranty claims, or short payments, asserted by or on behalf of any Account Debtor with respect to any Purchased Receivable.

  • Lot line adjustment means the relocation of the property boundary line in a

  • SOFR Adjustment Date means the second U.S. Government Securities Business Day before the first day of such Interest Period.

  • Related Adjustment means, in determining any LIBOR Successor Rate, the first relevant available alternative set forth in the order below that can be determined by the Administrative Agent applicable to such LIBOR Successor Rate:

  • SNB Adjustment Spread means, with respect to the SNB Policy Rate, the spread to be applied to the SNB Policy Rate in order to reduce or eliminate, to the extent reasonably practicable under the circumstances, any economic prejudice or benefit (as applicable) to Noteholders as a result of the replacement of the Swiss Average Rate Overnight with the SNB Policy Rate for purposes of determining SARON, which spread will be determined by the Calculation Agent, acting in good faith and a commercially reasonable manner, taking into account the historical median between the Swiss Average Rate Overnight and the SNB Policy Rate during the two year period ending on the date on which the SARON Index Cessation Event occurred (or, if more than one SARON Index Cessation Event has occurred, the date on which the first of such events occurred).

  • Net Adjustment Amount means an amount, which may be positive or negative, equal to the Closing Net Working Capital as finally determined pursuant to this Section 2.9 minus the Preliminary Net Working Capital as set forth on the Preliminary Closing Statement;

  • Tax Adjustment has the meaning set forth in Section 4.7.

  • Interest Adjustment Date With respect to a Mortgage Loan, the date, if any, specified in the related Mortgage Note on which the Mortgage Interest Rate is subject to adjustment.

  • Estimated Adjustment Amount has the meaning set forth in Section 2.5(a).

  • Closing Adjustment Amount shall have the meaning set forth in Section 3.2(c).

  • Credit Adjustment shall have the meaning specified in Section 3.02.

  • Closing Adjustment has the meaning set forth in Section 2.04(a)(ii).

  • Final Adjustment Amount has the meaning set forth in Section 2.4(c).

  • Term SOFR Adjustment means a percentage equal to 0.10% per annum.

  • Substitution Adjustment Amount As defined in Section 2.03.

  • Equity Adjustment means the dollar amount resulting by subtracting the Book Value, as of Bank Closing, of all Liabilities Assumed under this Agreement by the Assuming Bank from the purchase price, as determined in accordance with this Agreement, as of Bank Closing, of all Assets acquired under this Agreement by the Assuming Bank, which may be a positive or a negative number.

  • Purchase Price Adjustment has the meaning set forth in Section 2.6.

  • Net Positive Adjustments means, with respect to any Partner, the excess, if any, of the total positive adjustments over the total negative adjustments made to the Capital Account of such Partner pursuant to Book-Up Events and Book-Down Events.

  • Payment Adjustment Date With respect to each ARM Loan, the date on which the Borrower's Monthly Payment changes in accordance with the terms of the related Mortgage Note.

  • Post-Closing Adjustment Amount has the meaning set forth in Section 1.9.3.