438
Showing 17–32 of 32 results
-
In the News – Eye on the FASB’s simplification initiative
August / September 2015
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: Many borrowers and lenders are frustrated with the complexity of financial reporting. In response, the FASB has launched a simplification initiative to reduce narrow, confusing areas of GAAP. This article describes some recent changes to the reporting requirements for development stage entities and extraordinary items, as well as ongoing projects to simplify inventory measurements and reduce “disclosure overload.”
-
Contractor’s Toolbox – Your insurer may not cover construction defect claims
Summer 2015
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: Contractors often assume that their commercial general liability insurance policies will cover them in the event of a construction defect claim. But that’s not necessarily the case. As this article explains, coverage may be denied if construction defects either: 1) aren’t considered accidental “occurrences” under applicable state law, or 2) fall within one or more policy exclusions. If a construction company finds that there are gaps in its insurance protection, it might find it wise to purchase supplemental coverage — such as builder’s risk or professional liability coverage.
-
The Contractor’s Corner – What should I do with my idle equipment?
Spring 2015
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: In this issue’s “Contractors Corner,” we answer a question about what to do with a piece of idle construction equipment. There are essentially three choices: keep it, sell it or scrap it. The article discusses key points about each option.
-
Soliciting funds out of state? Form 990 disclosure pumps up the urgency of state registration
April / May 2015
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: When their out-of-state fundraising efforts were small, many nonprofits didn’t see a need to register with agencies in other states before launching fundraising efforts there. But, things are different now. Significantly, the IRS annually asks nonprofits on Form 990 in which states they are required to file a copy of their return. Charities need to comply with each state’s fundraising requirements unless they’re willing to pull back on these activities. This article explores some of the steps involved in multistate registration and the complexities.
-
Section 125 cafeteria plans – Take note of recent IRS changes
April / May 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: Those who offer employees health care coverage under a Section 125 cafeteria plan should be aware that the IRS has made some recent changes. New rules now expand an employee’s ability to revoke coverage during the plan year. The rules are intended to make it easier for them to adjust coverage to better meet their needs. This article delves into the changes.
-
Wage increases: Look before you leap
Winter 2015
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: A recent Gallup poll shows that roughly three-quarters of Americans support a minimum wage increase. Factories and warehouses tend to employ a large number of entry-level and low-wage workers. For manufacturers who may be considering a wage increase for their hourly workers, this article looks at some important questions to factor into the decision. It addresses wage competitiveness and the up-front and hidden costs of an increase.
-
Demystifying LTL freight classification
Fall 2014
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: The National Motor Freight Classification® (NMFC®) system can be overwhelming. But manufacturers that understand how carriers classify freight can find creative ways to lower their costs for less-than-truckload (LTL) shipments. This article describes the factors that affect freight rates and offers ways to qualify for lower, less expensive freight classes.
-
The Contractor’s Corner – Is it really time to upgrade our accounting software?
Summer 2014
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: Technology is tricky. Much of today’s software is engineered so well that it will perform adequately for years. But technology is also getting better all the time. And contractors who aren’t getting as much out of their financial data as their competitors are could be at a disadvantage. On the other hand, if a construction company doesn’t need any major accounting process changes, it probably doesn’t need a major accounting software change either. This issue’s “Contractor’s Corner” discusses some of the considerations involved in this decision.
-
Construction Success Story – New security system brings peace of mind
May / June 2014
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: This issue’s “Construction Success Story” looks at the case of a family roofing company that had been in one place for over 50 years but hadn’t upgraded its security as the local crime rate increased. That changed when the owner arrived one day to find that a van had been broken into and tools stolen. Hoping to prevent even more serious theft, the owner consulted his financial advisor. Together, they formulated a budget and solicited bids for a new security system, eventually finding just the right one for the construction company.
-
Requirements for criminal copyright violations clarified
April / May 2014
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: Not surprisingly, the level of guilt necessary to prove a criminal copyright violation is higher than that needed to establish civil liability for copyright infringement. But to precisely what lengths must the government go to secure a conviction? Some clarification was provided last fall in a case in which a plaintiff, having been sentenced for counterfeiting CDs and DVDs, argued to an appeals court that the district court had improperly instructed the jury on the meaning of the terms “willfulness” and “knowledge” under the relevant statutes. This article describes why the appellate court agreed, concluding that the instructions weren’t harmless errors. U.S. v. Liu, No. 10-10613, Oct. 1, 2013 (9th Cir.)
-
Tax ramifications of owning a second home
April 2012
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: Regardless of whether one uses a second home for personal or for investment purposes, planning for its tax implications will enable ownership of the property in the most tax-efficient way possible — or, if the purchase is somewhat tax driven, maximization of the allowable deductions the property generates. A second home can fall into one of three categories for tax purposes, depending on how it is used: personal residence, vacation home, or rental property. This article discusses the tax ramifications of each.
-
The Contractor’s Corner – What’s wrong with my project forecasts?
Fall 2011
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: This issue’s “Contractor’s Corner” takes a look at the case of a contractor who frequently finds that project managers’ forecasts end up being way off the mark. As a result, the company either has to work twice as hard to get the job back in line with the estimate or simply lose money. The article shows how to improve forecasting accuracy by knowing what information to track and how to track it.
-
How to make outgoing referrals pay off
Fall 2011
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: Most attorneys give little consideration to their outgoing business referrals — and that’s a mistake. Properly managed, outgoing referrals can contribute to a law firm’s bottom line by generating referral fees, reciprocal referrals and satisfied clients. This article talks about how to treat referrals as a critical business development strategy.
-
6 updated exemptions for permissible copyright circumvention
Year End 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: The Librarian of Congress recently released an updated list of exemptions to the Digital Millennium Copyright Act (DMCA). The DMCA generally prohibits the circumvention of access-control technologies used by copyright owners to protect their works. But the exemptions allow users of certain types of works to circumvent such controls to make noninfringing uses of such works. This article describes the six exemptions from this year’s updated list.
-
Newsbits – Fasb actions carry impact
Fall 2009
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: This issue’s “Newsbits” concentrates on just one topic: three recent actions by the Financial Accounting Standards Board (FASB) that could affect a nonprofit’s financial statement preparation this year and beyond.
-
Reasons to lend to plastics manufacturers
March / April 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: In the wake of the layoffs, equipment write-offs, liquidations and consolidations earlier this decade, domestic plastics manufacturing may seem lackluster. But opportunities await lenders who select plastics prospects wisely.