What is the accepted amoritzation period for Intellectual Property per GAAP? 36 months?
449270
There is no standard. It all depends on the expected useful life of the software and/or expected revenue pattern:\n\n.107Capitalized software costs shall be amortized on a product-by-product basis.  The annual amortization shall be the greater of the amount computed using (a) the ratio that current gross revenues for a product bear to the total of current and anticipated future gross revenues for that product or (b) the straight-line method over the remaining estimated economic life of the product including the period being reported on.  Amortization shall start when the product is available for general release to customers.  [FAS86, ¶8]
407469
You really need to consult a patent lawyer about this. The amount of time is dependent on a number of factors. For example, is this product a spin-off of something already patented? If, so the patent office will have to determine if there is any infringement involved. Are all your drawings and technical papers complete and in order? If not, there could be a delay here.
602504
There is amendment in Section 54EC from 1.4.2006 i.e Asst Yr 2006-07 by which it has been provided that exemption from the long term capital gain is provided only if investment in specified assets is done within six months from the transfer. The specified assets have been given in expansion to Section 54EC which is reproduced for your benefit (Remember earlier investment options like NABARD and National Housing Bank is no more provided )\n(b) long-term specified asset means any bond, redeemable after three years and issued on or after the 1st day of April, 2006,\n\n(i) by the National Highways Authority of India constituted under section 3 of the National Highways Authority of India Act, 1988 (68 of 1988), and notified by the Central Government in the Official Gazette for the purposes of this section; or\n\n(ii) by the Rural Electrification Corporation Limited, a company formed and registered under the Companies Act, 1956 (1 of 1956), and notified by the Central Government in the Official Gazette for the purposes of this section.]
1056247
Assuming you mean 2004...\nhttp://www.investor.agilent.com/phoenix.zhtml?c=103274&p=irol-sec#3909546
985691
Would suggest approach an agent of the office of patents. You can get the list of agents from this site:\nhttp://www.patentoffice.nic.in/ipr/patent/patent_agent_2006.pdf
721167
It means that upon your demand, the company has 45 days in which to include the shares issuable upon exercise of your warrant in a registration statement - which enables you to sell the shares (if you want to). It's fairly common for there to be a penalty if the company is unable to file a registration statement within the specified time period.\n\nIssuing new shares would be dilutive; but, the shares that were issuable should have been factored into diluted EPS\n\nTo exercise the warrant, there should be a form to exercise. If you don't have it, contact the company's investor relations department
178216
Right here on Yahoo. Use their stock screener. Select NASDAQ exchange, and industry = biotechnology. I found 55 above their 50 day moving average.
645689
Approx. 35 yrs. \n\nThey will most probably not give you their copy. They will only give it over when in their best interest or in court order.
119230
This is tricky. The company may lie to you (like Yang Incorporated does) and say they don't have it. But they probably do have it stored somewhere. You should contact an IP attorney.
142437
This is the summary about the ruling from the SEC website:\nWe are adopting rule and form amendments to implement the accelerated filing deadline applicable to change of beneficial ownership reports required to be filed by officers, directors and principal security holders under Section 16(a) of the Securities Exchange Act of 1934, as amended by the Sarbanes-Oxley Act of 2002. The amendments are intended to facilitate the statutory changes, which become effective August 29, 2002, consistent with their purpose.
915130
We'll have to wait and see.  It was supposed to expire for 2006, but there is legislation before Congress to extend it.  Currently, the Schedule A available at irs.gov does not include a line for it.  That does not mean that it is final.
633055
In calculating Beta, I would try to match the HPR (Holding Period return) with your intended HPR so if you going to invest for 4 years, I would find a Beta for that company for the last 4 years.  Also if you feel that they are taking on extra financial or business risk in their operations in the next few years, you may want to adjust your estimate of Beta. Good luck.
186296
The lock up period is not made clear by the NYSE.  The NYSE stated members can sell in 3 steps 1 year, 2 year, 3 years.  The NYSE did not give exact dates.  But we are talking about 70% of the value of the company minus the cash the members received.   THAIN: Well, it will be staggered, but I think the most likely case is one year, two years, three years.\nhttp://www.nyse.com/Frameset.html?displayPage=/about/1121684330332.html  This could change if there is secondaary offering in which members are allowed to participaate.\n\nBut additional shares will be added by non officers of AX.  As for how many shares your guess is as good as mine.
22643
I hope to be indecisive, but the correct answer is, "it depends". First, the option itself is an asset and must be disclosed on the form 433-A Collection Information Statement for Individuals, which accompanies all Doubt as to Collectibility Offers. Second, the income from the sale of the option MAY in this case touch off a Future Income Collateral Agreement, which is normally not included in a typical OIC. In fact, in my 13 years in private practice, we have only had 2 cases where the IRS required a Collateral Agreement.\n\nA Future Income Collateral Agreement is used only when the IRS anticipates a large increase in income in the future. This MAY be one of those circumstances. I strongly suggest that your friends consults an EA, CPA or attorney with extensive experience in Offers.
1169769
When you exercise Incentive Stock Options (ISOs) and sell them immediately, you recognize ordinary income. So you will have income of 4000 x $8 = $32,000, which will be taxed at ordinary rates.\n\nOn the shares you do not sell, if you hold them for two years from the date or grant and one year from the date of exercise, you will qualify to recognize the income from the sale as long-term capital gain. However, you recognize income for purposes of the Alternative Minimum Tax at the time of exercise. So, 16,000 x $8 = $128,000 will be added to your AMTI. If you pay AMT because of this, you may get part of it back, as a credit, in later years, because when you sell the 16,000 shares it will be a reduction to your AMTI.
396331
Our company has been in business for 30 years, so that's not a problem.  But in your case, I would indicate the most recent financials you have and specify that your company was established in 200? and additiopnal financials are not available.  The company sending out the RFP will understand what this means...
176346
H&R Block's fiscal 2005 year ends on 4/30\nAccording to YE 4/30/2005 the following liquidity indicators are known:\n\nQuick Ratio:                   1.19\nCurrent Ratio:                 1.39\nWorking Capital/Total Assets:  0.16