7867 / How are intangible drilling and development costs treated for purposes of federal income tax?
Intangible drilling and development costs (IDCs) are capital in nature; however, the IRC and regulations provide alternatives for treatment of such costs. The individual or entity that holds the ...
The following column is written by Andrew D. Galbraith, CFA, MBA, director with HealthCare Appraisers. Accounting Standard Codification 350 – Intangibles, Goodwill and Other Indefinite Lived Assets ...
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