A thorough understanding of the land-use obligations associated with a distressed asset is critical to effectively evaluate the present and future market value
of that asset.
IC items become intellectual assets when their probability of increasing the firm's future market value
is greater than 50 per cent.
Specifically, the EITF proposed estimating the current market value of assets expected to be sold by first predicting a future market value
and then discounting it back to a present value.
"Fair value" would be derived from projections of future market value
of the stock using Black-Scholes or some other mathematical model.
A typical example is the accountant's need as decision maker to estimate the future market value
of an income-producing asset when its book value figure is not suitable or no objective measure for doing so exists.
Forward-looking statements in this press release include but are not limited to, statements regarding the future market value
of the price per share of the company's common stock.
The remaining interest free 25 percent balance can be repaid in stages over 10 years or settled as a lump sum when the house is resold at its future market value
Thus, in sum, the relevant factors are future market value
and tax basis.
To understand why, observe that such analysis would require forecasting model--consistent capital income (as before), as well as future market values
. But model-consistent capital income is a relatively small fraction of corporate GDP (between 6 and 10 percent), while market value is almost 10 times larger, between 50 and 160 percent of corporate GDP.
"On the other hand, vehicles with high projected future market values
(residual values) tend to offer lower lease payments, but may not be the most cost effective when fuel costs are added."
So when (as we learn from one of the articles) mischievous Polynesians proffered to Captain Cook's indiscriminate exotica-hunters a turd on a stick, they showed a prophetic insight into future market values