About the business definition Mergefrom Asset economics date November 2009 accounting In financial accountancy ... value is considered an asset. Simply stated, assets represent ownership of value that can be converted into cash although cash itself is also considered an asset . ref name Sullivan 2003 272 cite book ... cases, the Historical Cost is used such that the value of the asset when it was bought in the past is used as the monetary value. In other instances, the present fair market value of the asset is used ... Two major asset classes are tangible assets and intangible assets. Tangible assets contain various ... An asset is a resource controlled by the entity as a result of past events and from which future economic ... 0 409048 13 1 ref Framework Par 49 . Asset characteristics It should be noted that other than software ... accounting sense of the term, it is not necessary to be able to legally enforce the asset s benefit for qualifying a resource as being an asset, provided the entity can control its use by other means. It is important to understand that in an accounting sense an asset is not the same as ownership ... structure of the balance sheet . Assets are listed on the balance sheet . Similarly, in economics an asset is any form in which wealth can be held. Probably the most accepted accounting definition of asset ... Framework An asset is a resource controlled by the enterprise as a result of past events and from ... controlled and managed within larger organizations via the use of asset tracking tools. These monitor ... Intermediate Accounting Kieso, et. al ref Current assets Main Current asset Current assets are cash ... liquid asset , which includes currency , deposit account s, and negotiable instrument s e.g., money .... Fixed assets Main Fixed asset Also referred to as PPE property, plant, and equipment , these are purchased ... includes as an asset Land economics land , building s, machinery , furniture , tool s, and certain ... called capital asset s in management accounting . Intangible assets Main Intangible asset Intangible ... more details
wiktionary assetASSET or Asset can refer to Business Asset , something possessed by a business business entity from which future economic benefits may be obtained. Employability Assets Asset , in employability a person s knowledge, skills and attitudes. Economics Asset economics , a durable good which is not fully depreciated to zero value after the current period of analysis. Intelligence Asset intelligence Asset , an outside person who provides intelligence. Military Military assetAsset , a weapon or means of production of weapons or other defensive or offensive devices or capabilities. Space ASSET spaceplane ASSET , a spaceplane. Computing asset computing , an asset in Computer security context ASSET Technology Group , an Egyptian software company. Digital asset s the graphics, audio, maps, and other artistic data that go into media, particularly interactive media such as video games Reusable asset s items that provide solutions for a given problem disambig de Asset ... more details
jurisdictions International Asset Recovery Asset Recovery, also called investment recovery or resource ... reuse or divestment. Both large and small organizations practice asset recovery at some level with the end goal of obtaining the greatest possible return from the asset . While sometimes referred to in the context of a company that is being liquidated, Asset Recovery is also used to describe ... at the end of a lease. The asset recovery process has three main parts idle asset identification, redeployment, and divestment. Asset recovery can also refer to the task of recovery of assets that have ... them from their rightful owner. Idle Asset Identification One of the most important parts of the asset recovery process is idle asset identification. Assets that are not put to productive use ... personnel. Later, a decision can be made whether to redeploy or divest the asset. Surplus Assets ... assets can also be identified as either Capital Assets or non capital surplus. Asset recovery can ... Redeploying an idle asset to another part of an organization is often the most productive use for the asset. Asset redeployment also saves the organization money by eliminating the need to purchase a new asset at current market rates. For effective reuse, another part of the company needs to require an asset of that kind. It must also be practical for the asset to be transferred and deployed at the new location. Surplus Asset Disposition Disposition of surplus or idle assets is the process of either selling, scrapping, recycling, donating, or disposing an asset. The process involves removing the asset from an organization s books. When this is done effectively, the organization obtains capital that can be placed back into the business. In addition, a good asset sale produces revenue ... method employed will depend on the type of asset, its fair value, and demand for the asset in the marketplace. Investment Recovery Specialists Companies in the asset recovery business can sometimes ... more details
An impaired asset is a condition in which an asset s market value falls below its carrying amount and is not expected to recover. This means that an asset s market valuation is less than the book value of the asset and the future cash flows to be generated from the asset are less than the net difference of the market value and the book value of the asset. At this point it becomes necessary to write down the value of the asset in the books by debiting a loss account which will show up as an expense in the income statement and crediting the respective asset account. This is a common occurrence for goodwill accounting goodwill where a company will purchase another company for more than the value of the net assets of the target company. Under US GAAP, goodwill is tested annually for impairment. See also Lower of Cost or Market Category United States Generally Accepted Accounting Principles ... more details
Refimprove date October 2008 Context date October 2009 An asset swap is an exchange of tangible asset s for intangible asset s or vice versa. Since it is a swap of assets, the procedure takes place on the active side of the balance sheet and has no impact on the latter in regards to volume. As an example, a company may sell equity and receive the value in cash thus increasing liquidity. A company often utilizes this method when in need for money to invest internal financing or to pay off debts. In finance , the term asset swap has a particular meaning ref cite web title Asset Swap Investopeida url http www.investopedia.com terms a assetswap.asp publisher Investopedia accessdate 2009 04 23 ref . When one refers to an asset swap, one has in mind the exchange of the flow of payments from a given security the asset for a different set of cashflows. An example of this is where an institution swaps the cashflows on a Treasury U.S. Government Bond for LIBOR minus a spread say 20 basis points . Such swaps usually have stub period s in order to bring the chronology of the cashflows into line with that of the underlying bond. See also Government debt Interest Swap finance References references DEFAULTSORT Asset Swap Category Financial accounting finance stub de Asset Swap zh ... more details
Buzzword article The reuse of Intellectual Property Intellectual Property IP asset s is a strategy that many, in particular Information technology IT , companies are pursuing ref cite web url http www.eweek.com c a Enterprise Applications Reusable Asset Initiative is IBMs Secret Weapon for Industry Solutions 853170 publisher www.eWeek.com title Reusable Asset Initiative Is IBM s Secret Weapon for Industry Solutions accessdate 2010 04 09 ref , ref cite web url http www.ibm.com developerworks webservices library ws assetreuse publisher www.ibm.com title RWeb services and asset reuse accessdate 2010 04 12 ref . The strategy for reusing non IT related assets is called Asset recovery . However, the term recovery is not being applied to Intellectual Property Intellectual Property IP asset s. ref cite web url http www.anthillpro.com html solutions reuse.html publisher www.anthillpro.com title How Does AnthillPro Help Me Reuse My Software Assets? accessdate 2010 04 12 ref , ref cite web url http www.computer.org portal web csdl doi 10.1109 ISPW.1996.654354 publisher www.computer.org title An open architecture for software process asset reuse accessdate 2010 04 12 ref Benefits Amongst other benefits, the key advantages of reusing assets are Increase delivery efficiency Innovate from a higher level Use best practices Reduce risk Offer wider array of flexible solutions. Requirements In order to implement Asset Reuse within a major company, it takes at least a system where to store and retrieve relevant assets a management system to handle the asset management a communication set up to promote ... asset reuse. However, common implications are the use of more than one asset repository the set up, funding, and maintenance of the required asset management system including success tracking over a long time permanent cross company communication of the asset management system strategy and its latest elements References Reflist 2 DEFAULTSORT Asset Reuse Category Intellectual property law ... more details
orphan date February 2010 Asset Point is a privately held global IT Software and Services company that provides a solution for managing physical capacity in facilities, modeling IT Changes and managing processes for IT transformation from the data center to the desk top. Its client list includes financial services , banking , healthcare , government and technology companies. Asset Point has offices in New York City , Chicago , London and Toronto . History In 1998, Align company Align launched Asset Point, a tool to support technology assets. Asset Point was initially an internal value added IT asset management software tool based upon Align s IT asset management experience. Asset Point grew out of both client and internal demands to better manage asset portfolios. References No footnotes date August 2009 reflist http www.byteandswitch.com storage infrastructure asset point releases version 50 it asset management software.php br http investing.businessweek.com research stocks private snapshot.asp?privcapId 4843766 br http www.align.com News Default.aspx br http www.newsguide.us technology computer Asset Point Releases Version 5 0 IT Asset Management Software br http www.thefreelibrary.com Align Communications, Inc. And Market Data Professionals Form... a066575095 br http www.blogcatalog.com search.frame.php?term it asset management 28itam 29&id 72abd43a4e2c071d0245162ad7950a80 External links http www.asset point.com http www.align.com Category Software companies of the United States Category Business services companies of the United States Category International information technology consulting firms ... more details
Asset Acceptance is a trade name used by several companies owned by the parent corporation Asset Acceptance Capital Corporation , which has existed since the formation of the predecessor company in 1962. Asset Acceptance Capital Corp s main revenue generating subsidiary is Asset Acceptance, LLC. Asset Acceptance is a debt purchaser , which means that its primary business is the purchasing of defaulted debts from lenders and subsequent collection of those debts through normal debt collection activities. The corporation is headquartered in Warren, Michigan . Asset Acceptance Capital Corp. is publicly traded NASDAQ AACC . The company reported net income of 4.2 million in the third quarter of 2010. ref http www.insidearm.com daily debt collection news accounts receivables management asset acceptance sees gains in collections revenue income in q3 debt buying up Asset Acceptance Sees Gains in Collections, Revenue, Income in Q3 Debt Buying Up insideARM.com November 3, 2010 ref External links http www.assetacceptance.com Company web site Category Companies established in 1962 Category Financial services companies of the United States Category Companies based in Michigan Category History of violating state laws finance company stub Reflist ... more details
Unreferenced date January 2010 Asset stripping involves selling the asset s of a business individually at a profit. The term is generally used in a pejorative sense as such activity is not considered productive to the economy. Asset stripping is considered to be a problem in economies such as Russia or China that are making a transition to the market. In these situations, managers of a state owned company have been known to sell the assets which they control, leaving behind nothing but debts to the state. A fictional example of asset stripping can be found in the 1987 film Wall Street 1987 film Wall Street . In this film, the ruthless investor Gordon Gekko , played by Michael Douglas , purchases the failing airline Blue Star, under the pretense that he will restructure the company and return it to profitability. However, we later learn that he intends to liquidate all of the company s assets. Business term stub Category Business terms Category Mergers and acquisitions eo Asset stripping zh ... more details
notability Companies date May 2010 refimprove date May 2010 Mirae Asset Financial Group ko hhrm hangul is a large independent financial services firm based in Seoul and primarily engaged in asset ..., Mirae Asset Global Investments Group, is one of Asia s largest asset managers and is perennially ... 2008 ref . In 2008, Mirae Asset had assets under management of USD 54.2 billion invested in emerging ... August 2009 ref . In 2009, Mirae Asset was recognized as the largest asset manager in Asia in terms of retail assets raised with USD 50.6 billion ref Fund Manager Survey , Asia Asset Management, September 2009 ref . Businesses Mirae Asset Global Investments Traditional Long Only Equity Investment, Fixed Income, Alternative Investments Mirae Asset Securities Investment Banking, Wealth Management, Brokerage Services Mirae Asset Life Insurance Life Insurance, Variable Insurance, Retirement Pension Mirae Asset Venture and Capital M&A Advisory, Investment in Start up Companies History ref name History cite web url http www.miraeasset.com aboutus whoWeHistory.jsp title Mirae Asset Financial Group history ref 1997 Established Mirae Asset Global Investments 1998 Launched Korea s first mutual fund ref Asset Management Association of Korea ref 1999 Established Mirae Asset Securities 2001 Selected ... in Hong Kong 2005 Established Mirae Asset Life Insurance 2005 Launched Korea s first overseas investment ex. Korea fund 2006 Listed in the Korean Stock Exchange Mirae Asset Securities 2008 Launched ... from the China Securities Regulatory Commission Global network Mirae Asset Financial Group has an extensive ... and Vietnam. In recent years it has also expanded to developed markets including the US and UK. Asset ... Fund House of the Year Asia Asset Management Awards 2008 Best of the Best Awards, Best Community ... KRX Best IPO Securities 2004, 2005 KRX 1st IB Best IPO Securities 2004 Best Asset Management 2007 Best Asset Manager & Best Fund of Korea ref Dec 2007, Money Today, Morningstar ref 2007 CEO of the Year ... more details
In finance, a hidden asset is an asset that is not shown on a balance sheet . ref cite web url http www.investorwords.com 2303 hidden asset.html title Hidden asset definition publisher InvestorWords.com accessdate 2007 01 21 ref An example of such an asset is the US 15 billion that United Airlines frequent flyer program, Mileage Plus, was estimated to be worth when it filed for Chapter 11 bankruptcy. ref cite news url http www.thetravelinsider.info 2005 unitedpileofmoney.htm title United Airlines undisclosed 15 billion asset publisher The Travel Insider date 24 June 2005 accessdate 2007 01 21 ref In divorce cases, a hidden asset is a property that is hidden by one spouse from the other. It is more difficult to discover than to conceal. ref cite web url http www.divorcenet.com states missouri mo art09 title Discovery and Treatment of Hidden Assets in Divorce Cases publisher Zerman & Mogerman, LLC accessdate 2007 01 21 ref References reflist Category Financial accounting finance stub law term stub ... more details
Unreferenced date March 2007 Merge to asset management date July 2010 Asset quality is related to the left hand side of the bank balance sheet . Bank manager s are concerned with the quality of their loan s since that provides earnings for the bank. Loan quality and asset quality are two terms with basically the same meaning. Government bonds and T bills are considered as good quality loans whereas junk bond s, corporate credit s to low credit score firm s etc. are bad quality loans. A bad quality loan has a higher probability of becoming a non performing loan with no return. The ratio of non performing loans in Japan is expected to be as high as 25 of the overall bank assets. Citation needed date July 2010 Bank management components are Asset management Liquidity management Liability management Capital adequacy management Risk management See also Risk weighted asset CAMELS ratings Bank condition Banking regulation References Reflist DEFAULTSORT Asset Quality Category Banking terms and equipment Category Bank regulation ... more details
unreferenced date March 2010 IT asset management ITAM is the set of business practices that join financial, contractual and inventory functions to support Product life cycle management life cycle management and strategic decision making for the IT environment. Assets include all elements of Computer software software and Computer hardware hardware that are found in the business environment. Hardware asset management Hardware asset management entails the management of the physical components of computers and Computer networking computer networks , from acquisition through disposal. Common business practices include request and approval process, procurement management, product life cycle management life cycle management, redeployment and disposal management. A key component is capturing the financial information about the hardware life cycle which aids the organization in making business decisions based on meaningful and measurable financial objectives. Software Asset Management is a similar process, focusing on software assets, including licenses, versions and installed endpoints. Role of IT asset management in an organization The IT Asset Management function is the primary point of accountability for the life cycle management of information technology assets throughout the organization. Included in this responsibility are development and maintenance of policies, standards, processes, systems and measurements that enable the organization to manage the IT Asset Portfolio with respect to risk, cost, control, IT Governance , compliance and business performance objectives as established by the business. IT Asset Management uses integrated software solutions that works with all ... on warranties , and finance invoice reconciliation, updates for fixed asset inventories . IT asset ... types of information about the asset, as well as integration with other systems such as supply ... of Information Technology Asset Managers IAITAM Category Information technology management ... more details
Asset tracking refers to tracking the movement of physical asset s. Either by scanning barcode tags attached to the assets or using smart tags, like RFID tags, which broadcast their location. An asset tracking system can record the location and usage of the assets and generate various reports. Smart tags can be used to record other attributes besides location like temperature see portion of this article http www.healthcare informatics.com ME2 dirmod.asp?sid &nm &type Publishing&mod Publications 3A 3AArticle&mid 8F3A7027421841978F18BE895F87F791&tier 4&id 3E3163F57A3F461C9EEC22000042C7D6 headlined Making it count. References XERAFY RFID Track & Trace economics stub Category Finance Category Barcodes ... more details
Asset allocation is the process of choosing among possible asset classes. A large part of financial planning consists of finding an asset allocation that is appropriate for a given investor in terms of their appetite ... . Asset Allocation is the product of an examination of an investor s needs and objectives. Asset allocation, done well, is a plan to invest in assets or asset classes which will best meet the needs ..., will find mixtures of equity and debt investments most nearly meets their needs. Asset Allocation ... Asset allocation is based on the idea that in different years a different asset is the best performing one. It is difficult to predict which asset will perform best in a given year. Therefore, although it is psychologically appealing to try to predict the best asset, proponents of asset allocation ... who jumps from one asset to another, according to whim, may easily end up with worse results than does someone following any consistent plan. A fundamental justification for asset allocation is the notion that different Asset allocation Examples of asset classes asset classes offer returns that are not perfectly ... . Therefore, having a mixture of asset classes is more likely to meet the investor s wishes in terms ... tv episodes sitv 5.3.10.html ref Academic research has painstakingly explained the importance of asset allocation and the problems of active management see Asset allocation Academic studies academic studies ... optimization approach to asset allocation of modern portfolio theory , the strategy is, in fact ... will continue in the future, this is one of the weak links in traditional asset allocation ... understanding of a tenable portfolio allocation strategy. Asset allocation strategies There are three basic types of asset allocation strategies based on investment goals, risk tolerance, time frames and diversification strategic, tactical, and core satellite. Strategic Asset Allocation the primary goal of a strategic asset allocation is to create an asset mix that will provide the optimal balance ... more details
Asset management , broadly defined, refers to any system whereby things that are of value to an entity or group are monitored and maintained. Kinds of asset management include Financial asset management Investment management the sector of the financial services industry that manages collective investment scheme s. Global assets under management List of asset management firms Enterprise asset management the business processes and enabling information systems that support management of an organization s assets, both physical such as buildings, equipment, infrastructure etc. and non physical such as Physical asset management the practice of managing the whole life cycle design, construction, commissioning, operating, maintaining, repairing, modifying, replacing and decommissioning disposal of physical and infrastructure assets such as structures, production and service plant, power, water and waste treatment facilities, distribution networks, transport systems, buildings and other physical assets. Infrastructure asset management expands on this theme in relation primarily to public sector, utilities, property and transport systems. Fixed assets management an accounting process that seeks to track fixed assets for the purposes of financial accounting. IT asset management the set of business practices that join financial, contractual and inventory functions to support life cycle management and strategic decision making for the IT environment. This is also one of the processes defined within IT service management . Digital asset management a form of electronic media content management that includes digital assets. Category Management business stub sl Upravljanje premo enja ... more details
Asset poverty is an economic and social condition that is more persistent and prevalent than income poverty .... Net worth minus home equity is the same except it does not include home ownership in asset calculations ... Foundation, 2001. p.212. ref . There are trends in the development of asset poverty over time and several factors that cause certain groups to fall into asset poverty more easily than others. Changes in these factors and structures have occurred over the years, but asset poverty is continually higher than other forms of poverty such as income poverty. The reason for this difference is that asset ... to do so ref name autogenerated2 . Characteristics of Asset Poverty Those defined as asset poor share ... status , and home ownership are all unifying factors of the asset poor. Individuals who obtain a college degree are less likely to become asset poor than college dropouts, high school graduates ... times as likely as college graduates to experience asset poverty in 1998 ref name autogenerated1 ... or non elderly households with children are most likely to fall into asset poverty. Couples with no children ... with children are the second highest in rates of asset poverty, but they are half as likely ... poverty rates because non whites are twice as likely as whites to become asset poor. Contrary to what has been reported, from 1989 1998 asset poverty in White Americans actually increased, while asset ... in increasing or decreasing the likelihood of falling into asset poverty. Home renters suffer more severe asset poverty because they lack the most prevalent economic asset a home and because, on average, they have negative wealth ref name autogenerated2 . Persistence of asset poverty Asset poverty ... household wealth decreases significantly ref name autogenerated2 . Also, asset poverty is more ..., single mother, and elderly households. Second, asset poverty endures in households where the head received little education. Higher education levels correlate with lower probabilities of remaining in asset ... more details
Refimprove date March 2011 Fixed assets , also known as a non current asset or as property, plant, and equipment PP&E , is a term used in accounting for asset s and property which cannot easily be converted into cash . This can be compared with current asset s such as cash or bank accounts, which are described as liquid asset s. In most cases, only tangible assets are referred to as fixed. Moreover, a fixed non current asset can also be defined as an asset not directly sold to a firm s consumers end users. As an example, a baking firm s current assets would be its inventory in this case, flour ... non current asset is not sold directly to consumers. These are items of value which the organization ... be measured reliably. It is pertinent to note that the cost of a fixed asset is its purchase price ... to bringing and installing the asset in its needed location and the initial estimate of dismantling ... determine the net income or profit for a period depreciation is charged on the total value of asset ... in the period. Net book value of an asset is basically the difference between the historical cost of that asset and it associated depreciation. From the foregoing, it is apparent that in order to report ... in Standard Accounting Statement SAS 3 and IAS 16 that value of asset should be carried at the net ... and potential investor. Depreciating a fixed asset Depreciation is, simply put, the expense generated by the use of an asset. It is the wear and tear of an asset or diminution in the historical value owing to usage. Further to this it is the cost of the asset less any salvage value over its ... the use of the same asset. Depreciation is usually spread over the economic useful life of an asset because it is regarded as the cost of an asset absorbed over its useful life. Invariably the depreciation expense is charged against the revenue generated through the use of the asset. The method of depreciation ... List of business and finance abbreviations Fixed asset turnover Capital asset Bentley Infrastructure ... more details
An alternative asset is a type of asset that was traditionally considered part of an investment portfolio . Historically, examples included real estate , Commodities as well as Coin collecting rare coins and Stamp collecting stamps , Art collector artwork or trading card s. More recently, the term has also come to be used to refer to other institutional asset classes including private equity , venture capital and hedge funds . ref cite web url http www.investopedia.com terms a alternativeassets.asp title Alternative Asset date October 13, 2004 accessdate 2007 10 13 publisher Investopedia ref Due to the nature of these assets, an accurate valuation is sometimes difficult to accomplish. Liquidity Alternative assets are generally viewed as liquidity less liquid than regular assets. For example, most artwork, sports cards, and stamps gain the majority of their value over a long period of time. Other alternative assets, such as investments in infrastructure related projects, may take decades to gain significant value. Therefore, investors considering alternative assets are generally investing far into the future ref cite web url http www.answers.com topic alternative assets?cat biz fin title Alternative Asset date October 13, 2004 accessdate 2007 10 13 publisher Answers.com ref . Advantages The main advantage of alternative assets is that they help diversification finance diversify an investor s portfolio. Since they are non traditional investments, they do not tend to move in the direction of the stock market and may therefore help a portfolio sustain market volatility. Disadvantages .... Therefore, banks may charge an additional fee for holding the asset. Furthermore, depending on the returns realized from the asset, additional tax forms may have to be filed. Its lack of liquidity is also seen as a major disadvantage since liquidating, as well as properly valuing, the asset may take ... Reflist DEFAULTSORT Alternative Asset Category Investment Category Alternative investment management ... more details
Refimprove date March 2009 A digital asset is any form of content and or media that have been formatted into a binary source which include the right to use it. A digital file without the right to use it is not an asset. Digital assets are categorised in three major groups which may be defined as textual content digital assets , image s media assets and multimedia media assets van Niekerk, A.J. 2006 . ref van Niekerk, A.J. 2006 The Strategic Management of Media Assets A Methodological Approach. Allied Academies, New Orleans Congress, 2006 ref Definitions In order to have a clear understanding of digital asset management the definitions of the different types of digital assets need to be defined and the difference must be specified. There are a number of management systems related to digital asset management Austerberry, 2004 which are Digital asset management DAM Digital content management DCM Enterprise content management ECM Digital media management DMM Media asset management MAM WEB content management WCM Art assets An art asset media assets ref an Niekerk, A.J. 2006 The Strategic Management of Media Assets A Methodological Approach. Allied Academies, New Orleans Congress, 2006 ref , in computer graphics and related fields particularly video game and visual effects production , is an individual piece of digital media used in the creation of a larger production. Art assets include synthetic and photographic bitmap s often used for texture mapping , 3D model s consisting of polygon meshes or curved surfaces, shaders , motion capture d or hand animated animation data, video and Sound ... ref The future Digital asset management is expected to be a multi billion dollar industry as corporations ... and others are aggressively expanding their enterprises to provide third party digital asset management ... analog materials. See also digital asset management digital asset management system digital preservation ... Library science econ stub library stub de Medieninhalte fr Asset ... more details
Asset turnover is a financial ratio that measures the efficiency of a company s use of its asset s in generating sales revenue or sales income to the company. ref cite book last Bodie first Zane coauthors Alex Kane and Alan J. Marcus title Essentials of Investments, 5th ed publisher McGraw Hill Irwin date 2004 isbn 0072510773 page 459 ref math mbox Asset Turnover frac mbox Sales mbox Average Total Assets math Sales is the value of Net Sales or Sales from the company s income statement Average Total Assets is the average of the values of Total assets from the company s balance sheet in the beginning and the end of the fiscal period. References Reflist Category Financial ratios econometrics stub ja pl Wska nik rotacji maj tku ru vi S v ng quay t ng t i s n ... more details
Unreferenced date October 2007 Asset location is a term used in personal finance to refer to how investor distributes their investments across taxable and non taxable accounts e.g., 401 k , Individual Retirement Account IRAs , Individual Savings Account ISAs , Tax Exempt Special Savings Account TESSAs . In order to maximize performance of a financial portfolio, it is often advised that an investor place income generating investments e.g. bonds into tax deferred or non taxable accounts and place equity investments e.g. index fund s into taxable accounts. See also Asset allocation investment stub Category Personal finance Category Investment ... more details
globalize USA date December 2010 Asset protection sometimes also referred to as debtor creditor law is a set of legal techniques and a body of statutory and common law dealing with protecting asset s of individuals and business entities from civil money judgments. The goal of all asset protection planning ... title The Importance of Trusts in Asset Protection author Jacob Stein publisher California Trusts ... October 2010 Asset protection consists of methods available to protect assets from liability liabilities ... to stop or constrain liability to the asset or activity from which it arises. ref cite book title The Real Estate Investor s Guide to Corporations, LLCs & Asset Protection Entities last Richard T. Williamson ..., an agent or a nominee, while retaining all the control of the assets. The goal of asset protection ... assets, the bankruptcy route is preferable. When the debtor has significant assets, asset protection may be the solution. ref cite web title McCourt Divorce Shines A Light on Asset Protection author ... asset protection for a self settled trust a trust in which the settlor or creator of the trust is included ... to overcome the laws that provide asset protection. First, there are federal and state fraudulent .... Regarding the modifier any creditor , Jacob Stein , author of textbooks on asset protection, divides ... connection between the creditor and the debtor at the time of the transfer . ref cite web title Asset ..., or a claim for a reverse piercing of a corporate veil. Asset protection planning requires a working ..., in addition to the laws of trusts, estates, corporations and business entities. The process of asset ... all the objectives of the individual including asset protection objectives , preparing legal ... legal advice and legal work and most states prohibit the practice of law without a license. Asset ... into prominence in the late 1980s, with the advent and the marketing of offshore asset protection ... of asset protection trust law statutes in the Cook Islands. ref Low Tax.net Cook Islands ... more details
Gemini Image ASSET THOR2.jpg thumb 150px ASSET pre launch checkout. Image ASSET THOR.jpg thumb 150px ASSET Thor combination on Pad 17B. ASSET , or Aerothermodynamic Elastic Structural Systems Environmental ... Atmospheric reentry reentry vehicle . Development and Testing Begun in 1960, ASSET was originally ... in December 1963, completed ASSET vehicles were used in reentry heating and Structural analysis structural ... Result Disposition ASSET 1 September 18, 1963 62 km 4,906 m s Survived reentry floatation equipment malfunctioned, preventing planned recovery. Sunk in Atlantic. ASSET 2 March 24, 1964 55 km ... failed. Destroyed. ASSET 3 July 22, 1964 71 km 5,500 m s Survived reentry all mission goals met. Recovered 12 hours after launch. Preserved. ASSET 4 October 28, 1964 50 km 4,000 m s Survived ... March 2011 ASSET 5 December 9, 1964 53 km 4,000 m s Survived reentry all mission goals met recovery not planned. Sunk in Atlantic. Citation needed date March 2011 ASSET 6 February 23, 1965 70 ... in Atlantic. Citation needed date March 2011 Specifications Image ASSET USAF2.JPG thumb 250px ASSET ... landing. Instead, the vehicle would be heavily modified externally into an ASSET like Lifting ... of the Dyna Soar program. External links http www.astronautix.com craft asset.htm ASSET at Encyclopedia ... United States experimental aircraft 1960 1969 Category UAVs and drones of the United States es ASSET fr ASSET avion spatial ... more details
The term capital asset has three unrelated technical definitions, and is also used in a variety of non technical ways. In financial economics , it refers to any asset used to make money, as opposed to asset s used for personal enjoyment or consumption. This is an important distinction because two people can disagree sharply about the value of personal asset s, one person might think a sports car is more valuable than a pickup truck, another person might have the opposite taste. But if an asset is held for the purpose of making money, taste has nothing to do with it, only differences of opinion about how much money the asset will produce. With the further assumption that people agree on the probability distribution of future cash flows, it is possible to have an objective Capital asset pricing model . Even without the assumption of agreement, it is possible to set rational limits on capital asset value. ref name Fama Eugene F. Fama and Merton H. Miller, The Theory of Finance , Holt Rinehart and Winston 1974 . ref In governmental accounting, it is defined as any asset used in operations with an initial useful life extending beyond one reporting period. ref name GASB Governmental Accounting Standards Board Statement No. 34, Basic Financial Statements and Management s Discussion and Analysis for State and Local Governments , paragraph 19. ref Generally, government managers have a stewardship duty to maintain capital assets under their control. See International Public Sector Accounting .... The United States system defines a capital asset by exclusion. ref http www.law.cornell.edu uscode ... as a capital asset. In this context it means something managers have a responsibility to maintain, and to report changes in value as gains or losses. ref name Robinson David F. Robinson, Human asset ... requirement capital is computed from the right hand side of the balance sheet while asset s are found on the left hand side. ref name Stickney References reflist See also Current asset Category ... more details
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