Things I found interesting, unusual or familiar in the January 2005 edition:
Peer review program that ... reports on non-SEC-issuer accounting ...
... errors-and-omissions coverage for tax preparation ... (sound familiar?)
Under existing accounting rules, restricted stock grants are considered an expense, but fixed, "at the money," stock option grants are not.
Auditors returning to an engagement rely on prior-year workpapers to help plan the audit.
Beginning in 2003, all nonrefundable personal tax credits are allowed to the extent of the full amount of an individual's regular tax and the AMT.
... previously deductible environmental cleanup costs must be capitalized as indirect costs of inventory in accordance with IRC section 263A.
Because no cost recovery is allowed for land...
The fact pattern in Revenue Ruling 2004-18...
... the inventory's proper share of those indirect costs ...
... the adjusted book value method-net asset value method calculates the value of a professional practice by subtracting the economic value of the business' liabilities from the total value of its assets...
Taking a reverse mortgage on the house ...
... these values are outliers, representing unusual data ...
Business phenomena such as wildcat strikes ...
The regression line is often referred to as the least squares regression line or the line of best fit.
T tables are used to find values for sample sizes less than 60.
Z tables are used for large sample sizes.
Coefficient of correlation / coefficient of determination / coefficient of nondetermination
When products or services are transferred (sold) between various parts of a company, a transfer price or a chargeback must be determined.
The federal tax deposit should be called into the EFTPS program at least one business day before the deposit is due;
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