value at

* Amortization method -- Amortize servicing assets or servicing liabilities in proportion to and over the period of estimated net servicing income or net servicing loss, and assess servicing assets or servicing liabilities for impairment or increased obligation based on fair value at each reporting date.

earnings to present value at a rate that reflects the required return on investment of a prudent investor.

Pioneering for-profit providers, for example, used the concept of a value web to deconstruct sequential processes and enhance value at all stages of relationships and services.

Under this approach, there are two different techniques for converting net operating income into a value indication: 1) direct capitalization, which employs an overall capitalization rate on the net operating income from a stabilized 12-month period and 2) yield capitalization, which employs an internal rate of return on a stream of annual cash flows and a residual capitalization rate on the reversionary property value at the end of the projected investor holding period.

Column K shows the option is "in the money" or has intrinsic value at K5, K6, K7, K9 and K13 of the 16 terminal nodes.

Warrants with no value at the time of issuance will result in no deductible OID.

Today, both the market and research pipeline of plant biotechnology emphasize input traits that create value at the farm gate, reflecting two key factors: 1) weed and insect control in major crops constitute large, predictable, global markets; and 2) the simple value capture of these markets is based on conventional cost displacement economics that are clearly related to the value of today's pesticides and to yield losses.

A start arrow points to the first value at zero field.

Consequently, asbestos removal and replacement could not increase the value of the property as compared to its value at that prior point in time.(13) Stated differently, the value of a building subsequent to the abatement of asbestos is not different from the value of a building before asbestos was found to be hazardous.

Once a private firm does indeed make enterprise value analysis a regular part of its planning and operating decisions, it can start measuring Value at Risk, or "VaR." Traders of securities and commodities use VaR to forecast their losses in specific circumstances, such as an interest rate hike or geopolitical event, and then hedge their positions accordingly.

"Consolidation at grower, retail and basic manufacturing levels makes it difficult to maintain value at each step of the process," he says.

Discounting back both the income stream and the projected residual value at traditional rates of return leads to implied values above replacement costs.

But we don't see how anyone could rationally expect consumers to embrace the idea of receiving no surrender value at all, at any point in time.

The taxable amount of a generation-skipping transfer is the property's value at the time of the transfer, which often is not the gift tax valuation date.

123, Accounting for Stock-Based Compensation, companies are required to provide new note disclosures about employee stock options based on their fair value at the date of the grant.