interest revenue and gain from currency swaps and overdrafts provided to agents, revenue from rent of space for kiosks and sale of kiosks, cash and settlement services and advertising, was RUB 675 million ($11.5 million), an increase of 31% compared with RUB 515 million in the prior year...
A) Gain on sale of land B) Paym Which of the following must be disclosed on the face of the income statement? a. Tax expense b. Analysis of expenses c. Net profit or loss for the period d. None of the above Partner X of the XYZ company...
(另外插一句,虽说产生的是capital gain,但是是noncapital asset这个主体产生的,因为区别capital asset和non capital asset的关键点在于是否用于商业用途) 1.2 Section 1231的税务处理 Section 1231如果计算出是净长期资产利得,长期的资产利得适用的是低税率。 1.2 Section 1231衍生出的Section 1245和Section 1250 折旧,尤...