iFM

(redirected from Income Forecast Method)
AcronymDefinition
iFMIntegrated Formal Methods
iFMILL (Inter-Library Loan) Fee Management
iFMInvestment Fund Manager (various locations)
iFMInternational Fund Management
iFMInstitut Français de la Mode (French Fashion Institute)
iFMInternational Ferro Metals (Australia)
iFMIndustry Funds Management (various locations)
iFMInstitut for Menneskerettigheder (Danish: Institute for Human Rights)
iFMInstall from Media (Microsoft)
iFMInternational Financial Market
iFMInstitut Fuer Meereswissenschaften (German: Institute For Marine Science)
iFMIndoor Fan Motor (various companies)
iFMIntegrated File Management
iFMI-Prevent Fraud Model
iFMInstitute for Functional Medicine
iFMIndependent Forest Monitoring (legal compliance tool)
iFMImmobilien Facility Management (Vienna, Austria)
iFMInterface Module
iFMInstitute of Fisheries Management (various locations)
iFMInstitute for Financial Markets
iFMInstitute for Micromanufacturing (Louisiana Tech University)
iFMIntegrated Facility Management
iFMInstantaneous Frequency Measurement
iFMIntegrated Financial Management
iFMInternational Association of Infant Food Manufacturers
iFMImproved Forest Management
iFMInformation Flow Management (various locations)
iFMInterfacial Force Microscope
iFMInternational Fashion Machines (Seattle, WA)
iFMIthaca Farmers Market (New York)
iFMInstitut Français de Marrakech (French: French Institute of Marrakesh; Marrakesh, Morocco)
iFMInnovative Financing Mechanism
iFMInstitute of Financial Management (Manchester Business School and Bangor University, UK)
iFMInstituciones Financieras Multilaterales (Spanish: Multilateral Financial Institutions; economic development)
iFMInterface Manager
iFMInstitut Français de Madrid (French: French Institute of Madrid; Madrid, Spain)
iFMIncremental Funding Methodology
iFMIonospheric Forecast Model
iFMIstituzioni Finanziarie Monetarie (Italian)
iFMInterface Manual
iFMInflight Maintenance
iFMIncome Forecast Method (finance)
iFMIkano Fund Management (Luxembourg)
iFMInfrastructure and Financial Markets (publication)
iFMIntegrated Flight Management
iFMInstitut Français de Meknès (French: French Institute of Meknes; Meknes, Morocco)
iFMIntermediate Frequency Modulation
iFMImproved Frequency Modulation
iFMInstitute for Ministry (Sacred Heart Major Seminary)
iFMInternational Federation of Midwives
iFMIntegrated Flight Managed (Air Mobility Command strategic airlift mission)
iFMInterbay Fiber Management
iFMInterfaces File Manager
References in periodicals archive ?
The income forecast method, used for the depreciation of motion pictures, television productions and similar property, computes a fraction--the numerator being the current year's revenue; the denominator being the total expected revenue from the film.
Shed Light on Income Forecast Method," TTA, August 2004, p.
In this case, the court ruled the income forecast method could be used to depreciate tangible property.
The income forecast method of depreciation under Rev.
Treatment of qualified participations and residuals for purposes of determining the depreciation deduction using the income forecast method for films, recordings, books and similar property;
The income forecast method allows taxpayers to depreciate property, such as movies and television films, on the basis of anticipated income.
97-27 for changes to or from the income forecast method, changes to reclassify some types of Sec.
9/27/96, rev'g and rem'g TC Memo 1994-601, that the income forecast method of depreciation can be used to depreciate tangible property Although the case applies to "rent-to-own" inventory, the ruling has much broader potential application.
TC Memo 1994-601, the court held that the companies failed to demonstrate that the consumer durables leased in their rent-to-own business were properly depreciated under the income forecast method.
The income forecast method (IFM) of computing depreciation expense generally applies to businesses engaged in the production of filmed or recorded entertainment, including motion picture studios, independent film producers, syndicators of television programs or series, and recording companies.
Similarly, in IRS Letter Ruling 9323007,(43) a taxpayer who owned video games was allowed to use the income forecast method of depreciation because of the nature of the assets and the method's common use in the industry.
For this reason, many taxpayers sought to use the income forecast method to measure depreciation in accordance with the income produced by the asset, even though the method was not common at that time.
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