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Proposition 38, officially titled Tax for Education. Early Childhood Programs , was a California ballot measure that was rejected by California voters at the statewide election on November 6, 2012. The proposition proposed increased funding to K-12 schools and early education programs through increased state tax revenue.
The International Accounting Standards Board (IASB) offers some guidance (IAS 38) as to how intangible assets should be accounted for in financial statements. In general, legal intangibles that are developed internally are not recognized and legal intangibles that are purchased from third parties are recognized. [2] Wordings are similar to IAS 9.
The following is a list of California ballot propositions broken down by decade. Propositions can be placed on the ballot either through the exercise of the initiative power by the voters or by a vote of the state legislature .
California’s nonpartisan Legislative Analyst's Office anticipates a surplus of 20,000 state prison beds by 2027. Closing 10 state prisons could save billions to address fiscal challenges and ...
When the purchaser of an intangible asset is allowed to amortize the price of the asset as an expense for tax purposes, the value of the asset is enhanced by this tax amortization benefit. [1] Specifically, the fair market value of the asset is increased by the present value of the future tax savings derived from the tax amortization of the ...
In 2003, one estimate put the economic equilibrium of intangible assets in the U.S. economy at $5 trillion, which represented over one-third or more of the value of U.S. domestic corporations in the first quarter of 2001. [2] Among companies in the S&P 500, intangibles including intellectual property account for 90% of the total market value. [3]
California's 38th congressional district is a congressional district in the U.S. state of California based in suburban eastern Los Angeles County and Orange County, California. The district is currently represented by Democrat Linda Sánchez .
Honest services fraud is a crime defined in 18 U.S.C. § 1346 (the federal mail and wire fraud statute), added by the United States Congress in 1988. [1] The idea of this law was to criminalize not only schemes to defraud victims of money and property, but also schemes to defraud victims of intangible rights such as the "honest services" of a public official.