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References in periodicals archive ?
Perhaps in this case, the warranty reserve is not a liability assumed by P, and the warranty costs incurred by P will result in immediate deductions to P as incurred.
The warranty reserve is expected to be applied in 1992 and 1993 in the amounts of $600 and $400 respectively.
Example: Robust Company has gross deferred tax assets of $350,000 related to $1,030,000 of warranty reserves expected to produce tax deductions ratably over the next five years.
As of September 30, 2013, Fifth Third's mortgage representation and warranty reserves associated with the loans covered by the agreement, were fully sufficient to cover the payment amount.
"We believe that a streamlined warranty process and analytics will allow customers to better predict their warranty exposure and better manage their warranty reserves. The solution will be hosted for demonstration at Wipro's state-of-the-art Oracle Lab, OZONE allowing our clients to see the solution before their own infrastructure is up and running."
and warranty reserves, and have the agility to manage their capacity in a lower-volume environment will not only survive, but thrive.
The last sentence of the example requires pending litigation reserves and warranty reserves to go on Part IV, line 36 (Other expense/deduction items with differences).
As each OEM looks to shrink their warranty reserves and current costs, supplier innovations to lower these costs slow when constant productivity demands drive material substitution and possibly lower quality components.
(1976), "Determination of warranty reserves: an extension", Management Science, Vol.