2018
Showing 193–208 of 630 results
-
Construction Success Story – Greener projects lead general contractor to an EMS
September / October 2018
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 458
Abstract: This issue’s “Construction Success Story” features a general contractor who had lost too much money to fines and high costs on green projects. During a financial planning meeting, she mentioned these high costs to her CPA. He had an idea: Design and implement an environmental management system to systematically manage sustainable best practices both on jobsites and throughout the company.
-
Get ready to put TCJA’s depreciation breaks into action
September / October 2018
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 654
Abstract: Taking full advantage of depreciation tax breaks is a time-honored tradition for construction company owners. And this year is no different — in fact, it’s even more potentially beneficial under the changes wrought by the Tax Cuts and Jobs Act (TCJA). This article explores the latest details of Section 179 expensing and the bonus depreciation deduction.
-
Gearing up for the Internet of Things
September / October 2018
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: Just as the Internet has changed how humans interact, the Internet of Things (IoT) is beginning to change the way inanimate objects communicate with one another and how we interact with those objects. Indeed, these capabilities are becoming more widely used by developers and project owners. This article explains what contractors need to know about the IoT and how they might use it to their benefit.
-
From enemy to ally – Recognizing and accounting for indirect costs
September / October 2018
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 888
Abstract: In today’s construction industry, every project must be held accountable for its own expenses — in as much detail as possible. Thus, contractors need to systematically identify and account for indirect costs to ensure they see the true cost of each project. This article explains how to define, identify, allocate and contain indirect costs. A sidebar looks at a way to keep overhead expenses from getting out of control.
-
4 hidden costs entrepreneurs omit from their forecasts
August / September 2018
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: When entrepreneurs prepare financial forecasts for their business plans, they sometimes overlook costs that might have the potential to derail their business. That’s particularly problematic if a bank relies on a forecast during the initial underwriting process or on an ongoing basis to justify increases in a start-up borrower’s debt. This article suggests four costs entrepreneurs tend to leave out or miscalculate.
-
Head off concentration risk at the pass
August / September 2018
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 635
Abstract: Concentration risk is a financial risk that comes into play when a borrower relies too heavily on one, or one set of, suppliers or customers — making the business vulnerable if those “key” suppliers or customers fail. Lenders need to identify these risks and help borrowers find ways to minimize the negative effects the risks might have on business performance. This article explains several types of risks and how to assess them. The article points out that a lender may need to adjust interest rates or take other measures to offset the risk, or even deny the loan until remedial measures are taken.
-
Being there – Site visits can take you beyond the numbers
August / September 2018
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 654
Abstract: Financial statements, strategic plans and other financial documents provide essential information about the health and prospects of borrowers’ businesses, but to really understand a company’s operations, a lender needs to see what’s happening first-hand. This article shows how site visits can provide essential information about borrowers and help lenders detect problems before distress symptoms appear on their customers’ year-end financial statements.
-
What to consider when lending to a franchisee
August / September 2018
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 747
Abstract: Some franchisors offer financing, but first-time franchisees often find themselves in need of traditional bank loans. And it’s not just new franchisees that need access to capital. Established ones frequently need funds to purchase new equipment, remodel their locations and meet short-term cash crunches. This article explains how to evaluate these types of loan applications. A sidebar discusses the importance of establishing a relationship with the franchisor to increase the bank’s exposure to franchise-related lending.
-
What’s normal? Normalization adjustments are essential in valuation
September / October 2018
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: Fine-tuning financial statements helps a business valuation expert compare the subject company’s performance to the financial performance of similar public or private companies. This article explains normalization adjustments for 1) unusual and nonrecurring items, 2) nonoperating assets, 3) related-party transactions, and 4) accounting norms. Regardless of how an adjustment may be classified, however, professional judgment is essential to ensure meaningful comparisons.
-
Updated survey provides insight into fraud trends and prevention methods
September / October 2018
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 584
Abstract: The Association of Certified Fraud Examiners (ACFE) has released its Report to the Nations: 2018 Global Study on Occupational Fraud and Abuse. Consistent with previous studies, the ACFE estimates that occupational fraud costs the typical organization 5% of its revenue every year. This article discusses the report’s findings, including median fraud losses, popular fraud schemes and the most common methods of detection.
-
How causal assumptions can lead to damages dilemmas
September / October 2018
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 531
Abstract: Whether due to time, cost or other constraints, attorneys sometimes ask damages experts to simply assume causation. This article discusses a recent Texas Supreme Court case where that assumption backfired, substantially reducing the amount of damages awarded to the plaintiff. Horizon Health Corp. v. Acadia Healthcare Co., Inc., No. 15-0819, 520 S.W.3d 848, Supreme Court of Texas, May 26, 2017
-
Delaware high court endorses deal price for fair value in appraisal actions
September / October 2018
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 896
Abstract: In a landmark decision, the Delaware Supreme Court has made clear its preference for valuations based on the deal price in appraisal proceedings. This article summarizes the case, which concludes that “the collective judgment of many” is generally considered superior to other valuation models imposed by a single analyst. A sidebar highlights a subsequent statutory appraisal case that was remanded to the Chancery Court on similar grounds. DFC Global Corp. v. Muirfield Value Partners, L.P., No. 518, 2016, 172 A.3d 346, Supreme Court of Delaware, August 1, 2017 Dell, Inc. v. Magnetar Global Event Driven Master Fund Ltd., No. 565, 2016, 177 A.3d 1, Supreme Court of Delaware, December 14, 2017
-
Tax calendar
Fall 2018
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 271
Abstract: This calendar notes important tax deadlines for the fourth quarter of 2018.
-
DOL has increased scrutiny of defined benefit plans
Fall 2018
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 467
Abstract: Sponsors of defined benefit plans — commonly known as pensions — might be facing tighter scrutiny from the DOL. Just last year, the agency’s Employee Benefits Security Administration ramped up pension audits in its Philadelphia office and later decided to do so elsewhere. This article highlights what the DOL is focusing on in its audits.
-
Catching up with the home mortgage interest deduction
Fall 2018
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 301
Abstract: Among the biggest tax perks of buying a home is the ability to deduct mortgage interest payments. But this deduction has undergone some changes recently, so taxpayers may need to do some catching up. This brief article explains how the tax break has changed.
-
Avoid penalties by abiding by the NQDC tax rules
Fall 2018
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 523
Abstract: Nonqualified deferred compensation plans pay executives at some time in the future for services currently performed. Of course, in the hectic course of the average exec’s schedule, keeping up with the details isn’t always easy. This article explains how these plans differ from qualified plans and what both execs and employers should know.