amortization of intangible assets

• TEPPCO Partners, L.P. Reports Record Results; to Restate for Amortization of Intangible Assets Related to Investments in Centennial and Seaway.

HOUSTON -- TEPPCO Partners, L.P. (NYSE:TPP) today reported record net income for 2005 of $162.5 million, a 17 percent increase, compared with net inco...

• Business Wire
• February 07, 2006

• The amortization of purchased intangible assets.

Newark Morning Ledger Co. The US Supreme Court held in Newark Morning Ledger Co that intangible assets can be depreciated if the taxpayer can establish that they have a limited useful life and an ascertainable value. This ruling is the most recent in a series of rulings on the amortization of intangible assets and no more establishes firm guidelines for all situations than any other ruling or even legislation. Taxpayers would do better to plan around the controversy to avoid conflicts with the IRS.

• The Tax Adviser
• Vol. 24 Nbr. 9, September 1993

• WNS Fiscal 2007 Net Income Increases 45.0%; Net Income (Excluding Share-Based Compensation Expense and Amortization of Intangible Assets) Increases 52.4%.

Revenue Increases 73.7%; Revenue Less Repair Payments Increases 48.5%, Over the Prior Fiscal Year Guidance for Fiscal 2008 Indicates Continued Momen...

• Business Wire
• May 14, 2007

• Amortization of certain intangible assets: companies should question the treatment of assets with contractual or legal lives.

EXECUTIVE SUMMARY * EVEN WITH THE GUIDANCE IN FASB STATEMENT NO. 142, the useful life of certain intangible assets is difficult to judge, particular...

• Journal of Accountancy
• Vol. 198 Nbr. 6, December 2004

• WNS Third Quarter Net Income Increases 21.0%; Net Income (Excluding Amortization of Intangible Assets and Share-Based Compensation Expense) Increases 18.9%.

Revenue Increases 105.0%; Revenue Less Repair Payments Increases 48.8%, Over Corresponding Quarter in the Prior Fiscal Year MUMBAI, India & NEW YORK...

• Business Wire
• February 13, 2007

• A blast from the past: retroactivity in the Revenue Reconciliation Act of 1993.

The passage of the Revenue Reconciliation Act of 1993 has created considerable controversy because of the retroactive effective dates of several of the law's tax provisions. These provisions include those pertaining to income tax rate changes, estate and gift tax reinstatements, and amortization of certain intangible assets. The Supreme Court used to disapprove of retroactive clauses, but is now taking a favorable view of retroactivity.

• The National Public Accountant
• Vol. 41 Nbr. 11, November 1996

• WNS Net Income Increases 36.7% and Net Income (Excluding Amortization of Intangible Assets and Share-Based Compensation Expense) Increases 64.6% in Fiscal Second Quarter.

Revenue Increases 76.9% and Revenue Less Repair Payments Increases 52.0%, Over Corresponding Quarter in the Prior Fiscal Year MUMBAI, India & NEW YO...

• Business Wire
• November 14, 2006

• Covenants not to compete.

Amortization of intangible assets

• Journal of Accountancy
• Vol. 193 Nbr. 2, February 2002

• WNS First Quarter Net Income Increases 83.8%; Net Income (Excluding Share-Based Compensation Expense and Amortization of Intangible Assets) Increases 104.2%.

Revenue Increases 112.2%; Revenue Less Repair Payments Increases 53.3%, Over Corresponding Quarter in the Prior Fiscal Year WNS Reiterates Guidanc...

• Business Wire
• August 15, 2007

• WNS Reports Second Quarter Net Loss of $10.5 million; Net Income (Excluding Share-Based Compensation and Related Fringe Benefit Taxes, Amortization and Impairment of Goodwill and Intangible Assets) of $8.0 million.

Revenue Increases 33.5% and Revenue Less Repair Payments Increases 35.4%, Over Corresponding Quarter in the Prior Fiscal Year WNS Reiterates Guidanc...

• Business Wire
• November 14, 2007