The loss reflected a number of one-time tax losses and gains, including an $ 898 million accounting entry related to the future tax consequences of its spinoff of Freescale Semiconductor, its semiconductor products subsidiary.
32.
The leases have to be revalued in sterling at the end of each quarter and the loss _ an accounting entry _ reflected an 18 percent rise in the yen against the pound, BA said.
33.
"There were post-closing accounting entries where premiums were increased and expenses were decreased after-the-fact, unbeknownst to anyone " in the division, Rollie Anderson, president of Lyndon Property Insurance Co ., said in a telephone interview.
34.
Step-4 : The Clearing Centre sorts the funds transfer transactions destination bank-wise and prepares accounting entries to receive funds from the originating banks ( debit ) and give the funds to the destination banks ( credit ).
35.
"There were post-closing accounting entries where premiums were increased and expenses were decreased after-the-fact, unbeknownst to anyone " in the division, said Rollie Anderson, president of Lyndon Property Insurance Co . in a telephone interview from St . Louis.
36.
As WorldCom started to founder in the early months of 2001, Sullivan and Myers " began to concoct phony accounting entries to close the gap between ( the expectation of analysts ) and the disappointing reality, " said Thompson.
37.
At the completion of the valuation process and once all other appropriate accounting entries are posted, the accounting books are " closed " enabling a variety of information to be calculated and produced including the net asset value per share.
38.
Desmond Supple, an economist at Barclays Capital, wrote in a research report on Tuesday that the banks would be able to write off loans as uncollectible and make corresponding accounting entries against their equity without converting the dollars into yuan.
39.
While there are many situations common to almost all companies where management must make subjective accounting entries, " critical accounting policies " often are those particular to an industry or company, and are judged to be even more subjective then normal.
40.
"Program revenues " has several components, including payroll tax contributions, taxation of benefits, and an accounting entry to reflect recent payroll tax cuts during 2011 and 2012, to make the fund " whole " as if these tax cuts had not occurred.
