About focuses on the confiscation forfeiture of assets in common law countries a worldview focus on recovering the proceeds of crime stored in foreign jurisdictions International Asset Recovery Cleanup date February 2011 merge from Disgorgement law date February 2011 Assetforfeiture is confiscation ... be seen as inadequate and ineffective in these cases. Civil assetforfeiture has been harshly criticized ... kevin drum 2010 04 civil assetforfeiture ref ref http www.fear.org ref Assetforfeiture laws by country United States There are two types of forfeiture cases, criminal and civil. Almost all forfeiture cases practiced today are civil. In civil forfeiture cases, the US Government sues the item of property ... Kingdom In the UK assetforfeiture proceedings are initiated under the Proceeds of Crime Act 2002 . These fall ... tool to prevent drug trafficking or other crimes. Statistics indicate that assetforfeiture ... United States president George H. W. Bush said, Assetforfeiture laws allow the government to take ... Safeguards are in Tatters Category Property law Category Criminal law Category Assetforfeiture ... confiscation instead of forfeiture. In recent years there has been a growing trend for countries to introduce civil forfeiture and such proceedings may be brought in the USA , Australia , the UK ... or less criminal or civil. The trend towards civil forfeiture The traditional approach to serious criminality ... and imprisonment. In recent years a confiscation or forfeiture element has been added to the criminal ... 2011 Although most prevalent in the USA, jurisdictions that have introduced civil forfeiture legislation .... Advocates Who date July 2011 justify this trend towards civil forfeiture by citing the nature ... reason.com archives 2010 01 26 the forfeiture racket ref ref cite news url http www.economist.com node ... establishes probable cause that the property is subject to forfeiture, the owner must prove on a preponderance ... crime. In contrast, criminal forfeiture is usually carried out in a sentence following a conviction ... more details
The Treasury Executive Office for AssetForfeiture TEOAF is an agency of the United States federal government in the United States Department of the Treasury . TEOAF is responsible for administering the Treasury Forfeiture Fund TFF . The TFF was established in 1992 as the successor to what was then the Customs Forfeiture Fund. It is authorized by section 9703 of Title 31 of the U.S. Code note that there are erroneously two section 9703 s, each dealing with a different subject matter . http www.law.cornell.edu uscode 31 usc sec 31 01009703 000 .html It is the receipt account for the deposit of non tax forfeitures made by the following member agencies Internal Revenue Service Criminal Investigation Division Immigration and Customs Enforcement Customs and Border Protection United States Department of Homeland Security United States Secret Service Secret Service United States Coast Guard US Treasury agencies Category United States Department of the Treasury agencies Category Assetforfeiture ... more details
Forfeiture is deprivation or destruction of a right in consequence of the non performance of some Obligation law obligation or condition. ref cite court litigants Connellan v. Federal Life & Casualty Co. vol 134 reporter ME opinion 104 date 1935 ref It can be accidental, and therefore is distinguished from waiver see waiver and forfeiture . References reflist law stub Category Legal terms Category Law of obligations Category Rights ... more details
Multiple issues unreferenced September 2009 notability September 2009 Share forfeiture is the process by which the directors of a company cancel the power of shareholder if he does not pay his call money when the company demands for it. Company will give 14 days notice, after 14 days if shareholder did not pay then company will forfeit his shares and cut off his name from the register of shareholder. Company will not pay his received funds from shareholder. In order to do a share forfeiture the Articles of Association of the company should contain provision for that. DEFAULTSORT Share Forfeiture Category Equity securities Category Corporations law Category United Kingdom company law ... more details
Forfeiture and waiver are two concepts that U.S. courts apply in determining whether reversible error has occurred. Waiver is the voluntary relinquishment, surrender or abandonment of some known right or privilege. Forfeiture law Forfeiture is the act of losing or surrendering something as a penalty for a mistake or fault or failure to perform, etc. Per U.S. v. Olano , if a defendant has waived a right, then he cannot obtain redress in appellate court. If he has merely forfeited the right, e.g. by failing to raise a timely objection law objection , then the standard of review become plain error pursuant to Federal Rule of Criminal Procedure 52 b . This means that, whereas if he had raised a timely objection, the burden of proof would have been on the opposing party to show that the error was harmless error , now the burden of proof is on the aggrieved party to show that the error was plain error. Moreover, in federal cases, the U.S. Court of Appeals may or may not choose to exercise its discretion to correct the plain error. It usually will not, unless failure to correct it would result in a miscarriage of justice that would seriously affect the fairness, integrity or reputation of the justice system. However, the courts relax their application of the plain error test in cases involving constitutional error . ref cite court litigants United States v. Dazey vol 403 reporter F.3d. opinion 1147 pinpoint 1174 court 10th Cir. date 2005 ref An example of a waiver would be invited error would be if a defendant requested that the court impose a condition of supervised release . In such a case, he could not later challenge the legality of the condition. ref cite court vol 443 reporter F3d court 10th Cir. opinion 1310 date 2006 litigants United States v. Teague ref When a defendant raises an argument and then abandons it, he may be viewed as having waived that argument. For instance, a defendant raised objections to the presentence report in his case but it was ruled that he waived ... more details
In the sport of cricket a declaration occurs when a captain declares his team s innings closed and a forfeiture is when a captain chooses to forfeit an innings. Declaration and forfeiture are covered in Law 14 of the Laws of cricket . This concept applies only to matches in which each team is scheduled to bat in two innings Law 14 specifically does not apply in any form of limited overs cricket . Declaration The captain of the batting side may declare an innings closed, when the ball is Dead ball cricket dead , at any time during a match. ref name law14 http www.lords.org laws and spirit laws of cricket laws law 14 declaration and forfeiture,40,AR.html Law 14 of the Laws of Cricket ref Usually this is because the captain thinks his team has already scored enough runs to win the match, though tactical declarations are sometimes used in other circumstances. A captain considering declaration must balance the risks of declaring too early thus setting too low a target for the opposing team against those of declaring too late or not at all thus causing a draw by leaving insufficient time to complete the match . The first captain to declare was Charles Wright cricketer Charles Wright in 1890 English cricket season 1890 . In a game against Kent County Cricket Club Kent at the Bat and Ball Ground in Gravesend, Kent Gravesend , Wright declared Nottinghamshire s second innings closed on 157 for 5 to set Kent a target of 231 to win. However, the tactic did not come off as the game was drawn with Kent on 98 for 9 and Nottinghamshire County Cricket Club Nottinghamshire requiring one more wicket to win. ref http cricketarchive.com Archive Scorecards 3 3565.html Scorecard of the game in which Wright became the first captain to declare an innings closed ref Before declarations were made ... a batsman who was trying to be dismissed. Forfeiture Under the current Laws, a captain may forfeit ... date February 2011 DEFAULTSORT Declaration And Forfeiture Category Cricket laws and regulations Category ... more details
About the business definition Merge from Asset economics date November 2009 accounting In financial accountancy financial accounting , assets are economic resources. Anything tangible or intangible that is capable ... value is considered an asset. Simply stated, assets represent ownership of value that can be converted into cash although cash itself is also considered an asset . ref name Sullivan 2003 272 cite book ... cases, the Historical Cost is used such that the value of the asset when it was bought in the past is used as the monetary value. In other instances, the present fair market value of the asset ... Two major asset classes are tangible assets and intangible assets. Tangible assets contain various ... An asset is a resource controlled by the entity as a result of past events and from which future economic ... 0 409048 13 1 ref Framework Par 49 . Asset characteristics Other than software companies Citation needed ... enforce the asset s benefit for qualifying a resource as being an asset, provided the entity ... are listed on the balance sheet . Similarly, in economics an asset is any form in which wealth can be held. Probably the most accepted accounting definition of asset is the one used by the International ... Board , IASB ref The following is a quotation from the IFRS Framework An asset is a resource controlled ... organizations via the use of asset tracking tools. These monitor the purchasing, upgrading, servicing ... ref Current assets Main Current asset Current assets are cash and other assets expected to be converted ... assets Cash and cash equivalents it is the most Market liquidity liquid asset , which includes currency ... may also be treated as long term investments. Fixed assets Main Fixed asset Also referred to as PPE ... profit economics profit in a business. This group includes as an asset Land economics land , building ... is shown in the face of the balance sheet or in the notes. These are also called capital asset s in management accounting . Intangible assets Main Intangible asset Intangible assets lack of physical ... more details
Refimprove date February 2008 Forfeiture Endangers American Rights F.E.A.R. is an organization in the United States dedicated to stopping abuse of assetforfeiture , the practice whereby governments seize tangible and financial assets alleged to have been used in the commission of certain crimes. It is a 501 c 3 charitable organization located in Mill Valley, California. ref http www.fear.org FEARintro.html ref Its president is Brenda Grantland since 1998. ref Cite web title F.E.A.R. Lawyer Referral Directory Brenda Grantland work fear.org location Mill Valley, California accessdate 2011 06 20 url http www.fear.org attydir bgrantland.html archiveurl http www.webcitation.org 5zZw8a3I9 archivedate 2011 06 20 ref References Reflist added above External links Sources by script assisted edit External links http www.fear.org F.E.A.R. website Articles http www.isil.org resources lit looting of america.html http www.isil.org resources lit looting of america.html abuse of forfeiture laws Category Political advocacy groups in the United States Category Government watchdog groups in the United States Category Drug policy organizations based in the United States Category Assetforfeiture US org stub ... more details
primarysources date September 2008 The Forfeiture Act 1870 c. 23 is a British Act of Parliament that abolished forfeiture of goods and land as a punishment for treason and felony . It does not apply to Scotland . Although mostly repealed today, section 2 remains in force and states that anyone convicted of treason shall be disqualified from holding public office and shall lose his suffrage right to vote in elections except in elections to local authorities . See also Treason Act 1814 High treason in the United Kingdom External links UK LEG path ukpga Vict 33 34 23 title Forfeiture Act 1870 type ukpga UK LEG path ukpga Geo6 11 12 58 section 70 title Criminal Justice Act 1948 type ukpga which supplements the Forfeiture Act UK legislation Category United Kingdom Acts of Parliament 1870 Category English criminal law UK law stub ... more details
wiktionary assetASSET or Asset can refer to Business Asset , something possessed by a business business entity from which future economic benefits may be obtained. Employability Assets Asset , in employability a person s knowledge, skills and attitudes. Economics Asset economics , a durable good which is not fully depreciated to zero value after the current period of analysis. Intelligence Asset intelligence Asset , an outside person who provides intelligence. Military Military assetAsset , a weapon or means of production of weapons or other defensive or offensive devices or capabilities. Space ASSET spaceplane ASSET , a spaceplane. Computing asset computing , an asset in Computer security context ASSET Technology Group , an Egyptian software company. Digital asset s the graphics, audio, maps, and other artistic data that go into media, particularly interactive media such as video games Reusable asset s items that provide solutions for a given problem disambig de Asset ... more details
Infobox organization name Honours Forfeiture Committee image image border alt alt text see WP ALT caption abbreviation motto predecessor successor formation Start date and years ago YYYY MM DD extinction date of extinction, optional type United Kingdom UK Cabinet Office sub committee status ad hoc purpose focus as e.g. humanitarian, peacekeeping, etc headquarters membership general Secretary General leader title Chair leader name Head of the Home Civil Service key people main organ gral. assembly, board of directors, etc parent organization if one affiliations if any num staff website The Honours Forfeiture Committee is an occasional committee convened under the United Kingdom Cabinet Office , which considers cases referred to the Prime Minister of the United Kingdom where an individual s actions subsequent to their being awarded a Orders, decorations, and medals of the United Kingdom British honour raises the question of whether they should be allowed to continue to be a holder. Recommendations are made to Monarchy of the United Kingdom The Monarch of the United Kingdom , who has the sole authority to rescind an honour. ref cite news url http www.telegraph.co.uk finance financialcrisis 9052417 Former RBS chief executive Fred Goodwin stripped of his knighthood.html title Former RBS chief executive Fred Goodwin stripped of his knighthood publisher Daily Telegraph date 31 January 2012 accessdate 31 January 2012 ref Operations The committee is only convened at the request of the Prime Minister, under the chairmanship of the Head of the Home Civil Service . ref name DGvtHFC cite ... DG 181375 title Honours Forfeiture Committee publisher direct.gov.uk accessdate 2012 ... regarding forfeiture. ref name DGvtHFC In 2009, Gordon Brown confirmed ref name hansard 1 cite web ... by the Monarch. ref name DGvtHFC Decisions on forfeiture are published in the London Gazette . ref ... TheUKhonourssystem DG 181375 Honours Forfeiture Committee at direct.gov.uk Category ... more details
jurisdictions International Asset Recovery Asset Recovery, also called investment recovery or resource ... reuse or divestment. Both large and small organizations practice asset recovery at some level with the end goal of obtaining the greatest possible return from the asset . While sometimes referred to in the context of a company that is being liquidated, Asset Recovery is also used to describe ... at the end of a lease. The asset recovery process has three main parts idle asset identification, redeployment, and divestment. Asset recovery can also refer to the task of recovery of assets that have ... them from their rightful owner. Idle Asset Identification One of the most important parts of the asset recovery process is idle asset identification. Assets that are not put to productive use ... personnel. Later, a decision can be made whether to redeploy or divest the asset. Surplus Assets ... assets can also be identified as either Capital Assets or non capital surplus. Asset recovery can ... Redeploying an idle asset to another part of an organization is often the most productive use for the asset. Asset redeployment also saves the organization money by eliminating the need to purchase a new asset at current market rates. For effective reuse, another part of the company needs to require an asset of that kind. It must also be practical for the asset to be transferred and deployed at the new location. Surplus Asset Disposition Disposition of surplus or idle assets is the process of either selling, scrapping, recycling, donating, or disposing an asset. The process involves removing the asset from an organization s books. When this is done effectively, the organization obtains capital that can be placed back into the business. In addition, a good asset sale produces revenue ... method employed will depend on the type of asset, its fair value, and demand for the asset in the marketplace. Investment Recovery Specialists Companies in the asset recovery business can sometimes ... more details
A financial asset is an intangible asset that derives value because of a contractual claim. Examples include bank deposits , Bond finance bonds , and stock stocks . Financial assets are usually more liquidity liquid than Tangible property tangible assets , such as land or real estate, and are traded on financial markets . ref http www.investopedia.com terms f financialasset.asp axzz1aitM9hP7 www.investopedia.com Financial Asset ref ref http financecareers.about.com od glossary g finassets.htm Financial Asset ref ref http www.investorwords.com 1946 financial asset.html www.investorwords.com Financial Asset ref ref http financial dictionary.thefreedictionary.com Financial Assets financial dictionary.thefreedictionary.com Financial Asset ref References reflist investment stub Category Finance ar ca Actiu financer es Activo financiero fr Immobilisation financi re ... more details
Buzzword article date July 2011 The reuse of Intellectual Property Intellectual Property IP asset s is a strategy that many, in particular Information technology IT , companies are pursuing ref cite web url http www.eweek.com c a Enterprise Applications Reusable Asset Initiative is IBMs Secret Weapon for Industry Solutions 853170 publisher www.eWeek.com title Reusable Asset Initiative Is IBM s Secret Weapon for Industry Solutions accessdate 2010 04 09 ref , ref cite web url http www.ibm.com developerworks webservices library ws assetreuse publisher www.ibm.com title RWeb services and asset reuse accessdate 2010 04 12 ref . The strategy for reusing non IT related assets is called Asset recovery . However, the term recovery is not being applied to Intellectual Property Intellectual Property IP asset s. ref cite web url http www.anthillpro.com html solutions reuse.html publisher www.anthillpro.com title How Does AnthillPro Help Me Reuse My Software Assets? accessdate 2010 04 12 ref , ref cite web url http www.computer.org portal web csdl doi 10.1109 ISPW.1996.654354 publisher www.computer.org title An open architecture for software process asset reuse accessdate 2010 04 12 ref Benefits Amongst other benefits, the key advantages of reusing assets are Increase delivery efficiency Innovate from a higher level Use best practices Reduce risk Offer wider array of flexible solutions. Requirements In order to implement Asset Reuse within a major company, it takes at least a system where to store and retrieve relevant assets a management system to handle the asset management a communication ... tried to implement asset reuse. However, common implications are the use of more than one asset repository the set up, funding, and maintenance of the required asset management system including success tracking over a long time permanent cross company communication of the asset management system strategy and its latest elements References Reflist 2 DEFAULTSORT Asset Reuse Category Intellectual property ... more details
Refimprove date October 2008 Context date October 2009 An asset swap is an exchange of tangible asset s for intangible asset s or vice versa. Since it is a swap of assets, the procedure takes place on the active side of the balance sheet and has no impact on the latter in regards to volume. As an example, a company may sell equity and receive the value in cash thus increasing liquidity. A company often utilizes this method when in need for money to invest internal financing or to pay off debts. In finance , the term asset swap has a particular meaning ref cite web title Asset Swap Investopeida url http www.investopedia.com terms a assetswap.asp publisher Investopedia accessdate 2009 04 23 ref . When one refers to an asset swap, one has in mind the exchange of the flow of payments from a given security the asset for a different set of cashflows. An example of this is where an institution swaps the cashflows on a Treasury U.S. Government Bond for LIBOR minus a spread say 20 basis points . Such swaps usually have stub period s in order to bring the chronology of the cashflows into line with that of the underlying bond. See also Government debt Interest Swap finance References references DEFAULTSORT Asset Swap Category Financial accounting finance stub de Asset Swap zh ... more details
In finance, a hidden asset is an asset that is not shown on a balance sheet . ref cite web url http www.investorwords.com 2303 hidden asset.html title Hidden asset definition publisher InvestorWords.com accessdate 2007 01 21 ref An example of such an asset is the US 15 billion that United Airlines frequent flyer program, Mileage Plus, was estimated to be worth when it filed for Chapter 11 bankruptcy. ref cite news url http www.thetravelinsider.info 2005 unitedpileofmoney.htm title United Airlines undisclosed 15 billion asset publisher The Travel Insider date 24 June 2005 accessdate 2007 01 21 ref In divorce cases, a hidden asset is a property that is hidden by one spouse from the other. It is more difficult to discover than to conceal. ref cite web url http www.divorcenet.com states missouri mo art09 title Discovery and Treatment of Hidden Assets in Divorce Cases publisher Zerman & Mogerman, LLC accessdate 2007 01 21 ref References reflist Category Financial accounting finance stub law term stub de Stille Reserven ... more details
Unreferenced date March 2007 Asset quality an evaluation of an asset to measure the credit risk associated with it. Description Asset quality is related to the left hand side of the bank balance sheet . Bank manager s are concerned with the quality of their loan s since that provides earnings for the bank. Loan quality and asset quality are two terms with basically the same meaning. Government bonds and T bills are considered as good quality loans whereas junk bond s, corporate credit s to low credit score firm s etc. are bad quality loans. A bad quality loan has a higher probability of becoming a non performing loan with no return. The ratio of non performing loans in Japan is expected to be as high as 25 of the overall bank assets. Citation needed date July 2010 Bank management components are Asset management Liquidity management Liability management Capital adequacy management Risk management See also Risk weighted asset CAMELS ratings Bank condition Banking regulation References Reflist Category Banking terms and equipment Category Bank regulation ... more details
Asset Acceptance is a trade name used by several companies owned by the parent corporation Asset Acceptance Capital Corporation , which has existed since the formation of the predecessor company in 1962. Asset Acceptance Capital Corp s main revenue generating subsidiary is Asset Acceptance, LLC. Asset Acceptance is a debt purchaser , which means that its primary business is the purchasing of defaulted debts from lenders and subsequent collection of those debts through normal debt collection activities. The corporation is headquartered in Warren, Michigan . Asset Acceptance Capital Corp. is publicly traded NASDAQ AACC . The company reported net income of 4.2 million in the third quarter of 2010. ref http www.insidearm.com daily debt collection news accounts receivables management asset acceptance sees gains in collections revenue income in q3 debt buying up Asset Acceptance Sees Gains in Collections, Revenue, Income in Q3 Debt Buying Up insideARM.com November 3, 2010 ref References Reflist External links http www.assetacceptance.com Company web site http consumerist.com 2012 01 ftc fines debt collector 25 million for deceiving consumers.html Watchdog Agency Category Companies established in 1962 Category Financial services companies of the United States Category Companies based in Macomb County, Michigan Category History of violating state laws Category Companies listed on NASDAQ Finance company stub ... more details
Asset management , broadly defined, refers to any system whereby things that are of value to an entity ... such as intellectual property and goodwill accounting goodwill . Asset management is a systematic ... Highway and Transportation Officials . Alternative views of asset management in the engineering ... Money End for Fund Managers , Bloomberg Jan 19, 2012 ref Historical background of asset management ... , Europe and the Americas . Financial asset management Investment management the sector of the financial .... Global assets under management List of asset management firms Enterprise asset management Enterprise asset management is the business processes and enabling information systems that support management ... asset management the practice of managing the whole life cycle design, construction, commissioning .... Infrastructure asset management expands on this theme in relation primarily to public sector, utilities ... fixed assets for the purposes of financial accounting. IT asset management the set of business ... IT service management . Digital asset management a form of electronic media content management that includes digital assets. Public Asset Management or Corporate Asset Management CAM Public Asset Management referred to also as Corporate Asset Management expands the definition of Enterprise Asset ... and its citizens expectations. An EAM requires an asset registry inventory of assets and their attributes ... public asset management standardizes data and allows interoperability, providing users the capability ... geo database the asset registry. A GIS centric public asset management which standardizes data ... GIS for utilities and municipalities. An Esri GIS platform combined with the overall public asset management ... municipal functions. While the hard asset s are the typical physical assets or infrastructure ... of ways and other land focused work activities. This definition of public asset management was coined ... of GIS Centric Solutions NAGCS . GIS centric public asset management is a system design approach ... more details
Unreferenced date January 2010 Asset stripping involves selling the asset s of a business individually at a profit. The term is generally used in a pejorative sense as such activity is not considered productive to the economy. Asset stripping is considered to be a problem in economies such as Russia or China that are making a transition to the market. In these situations, managers of a state owned company have been known to sell the assets which they control, leaving behind nothing but debts to the state. A fictional example of asset stripping can be found in the 1987 film Wall Street 1987 film Wall Street . In this film, the ruthless investor Gordon Gekko , played by Michael Douglas , purchases the failing airline Blue Star, under the pretense that he will restructure the company and return it to profitability. However, we later learn that he intends to liquidate all of the company s assets. Business term stub Category Business terms Category Mergers and acquisitions eo Asset stripping zh ... more details
Asset poverty is an economic and social condition that is more persistent and prevalent than income poverty .... Net worth minus home equity is the same except it does not include home ownership in asset calculations ... Foundation, 2001. p.212. ref . There are trends in the development of asset poverty over time and several factors that cause certain groups to fall into asset poverty more easily than others. Changes in these factors and structures have occurred over the years, but asset poverty is continually higher than other forms of poverty such as income poverty. The reason for this difference is that asset ... to do so ref name autogenerated2 . Characteristics of Asset Poverty Those defined as asset poor share ... status , and home ownership are all unifying factors of the asset poor. Individuals who obtain a college degree are less likely to become asset poor than college dropouts, high school graduates ... times as likely as college graduates to experience asset poverty in 1998 ref name autogenerated1 ... or non elderly households with children are most likely to fall into asset poverty. Couples with no children ... with children are the second highest in rates of asset poverty, but they are half as likely ... poverty rates because non whites are twice as likely as whites to become asset poor. Contrary to what has been reported, from 1989 1998 asset poverty in White Americans actually increased, while asset ... in increasing or decreasing the likelihood of falling into asset poverty. Home renters suffer more severe asset poverty because they lack the most prevalent economic asset a home and because, on average, they have negative wealth ref name autogenerated2 . Persistence of asset poverty Asset poverty ... household wealth decreases significantly ref name autogenerated2 . Also, asset poverty is more ..., single mother, and elderly households. Second, asset poverty endures in households where the head received little education. Higher education levels correlate with lower probabilities of remaining in asset ... more details
An impaired asset is a condition in which an asset s market value falls below its carrying amount and is not expected to recover. This means that an asset s market value is less than its book value and, the future cash flows to be generated from the asset are less than the net difference between the market value and the book value. At this point it becomes necessary to write down the value of the asset in the books by debiting a loss account which will show up as an expense in the income statement ref cite book title Intermediate accounting year 2010 publisher South Western Cengage Learning location Australia isbn 9780324659139 pages 532 author Loren A. Nikolai, John D. Bazley, Jefferson P. Jones edition 11th ed. accessdate 4 January 2012 ref and crediting the respective asset account. This is a common occurrence for goodwill accounting goodwill where a company will purchase another company for more than the value of the net assets of the target company. Under US GAAP, goodwill is tested annually for impairment. See also Lower of Cost or Market References reflist Category United States Generally Accepted Accounting Principles ... more details
Asset allocation is an investment strategy that attempts to balance risk versus reward by adjusting the percentage of each asset in an investment Portfolio finance portfolio according to the investors ... terms a assetallocation.asp ixzz1QTuSzfhn Investopedia, Asset Allocation Definition, Retrieved June 2011 ref Description File Asset Allocation.pdf thumb 500 px An investment portfolio with a diverse asset allocation Many financial experts say that asset allocation is an important factor in determining returns for an investment portfolio. ref name investopedia.com Asset allocation is based on the principle ... justification for asset allocation is the notion that different Asset allocation Examples of asset classes asset classes offer returns that are not perfectly Correlation correlated , hence ... of returns for a given level of expected return . Asset diversification has been described as the only ... tv episodes sitv 5.3.10.html ref Academic research has painstakingly explained the importance of asset allocation and the problems of active management see Asset allocation Academic studies academic ... mean variance optimization approach to asset allocation of modern portfolio theory , the strategy ... relationships will continue in the future, this is one of the weak links in traditional asset allocation ... sense understanding of a tenable portfolio allocation strategy. Asset classes and strategies There are many types of assets that may or may not be included in an asset allocation strategy cash ... There are several types of asset allocation strategies based on investment goals, risk tolerance, time frames and diversification strategic, tactical, and core satellite. Strategic Asset Allocation the primary goal of a strategic asset allocation is to create an asset mix that will provide ... Idzorek, Thomas M., Strategic Asset Allocation and Commodities , Ibbotson Associates, March 27, 2006 ref Tactical asset allocation Tactical Asset Allocation method in which an investor takes a more ... more details
Refimprove date March 2011 Fixed assets , also known as a non current asset or as property, plant, and equipment PP&E , is a term used in accounting for asset s and property which cannot easily be converted into cash . This can be compared with current asset s such as cash or bank accounts, which are described as liquid asset s. In most cases, only tangible assets are referred to as fixed. Moreover, a fixed non current asset can also be defined as an asset not directly sold to a firm s consumers end users. As an example, a baking firm s current assets would be its inventory in this case, flour ... non current asset is not sold directly to consumers. These are items of value which the organization ... be measured reliably. It is pertinent to note that the cost of a fixed asset is its purchase price ... to bringing and installing the asset in its needed location and the initial estimate of dismantling ... of asset that contributed to the revenue for the period in consideration and charge against the same ... in the period. Net book value of an asset is basically the difference between the historical cost of that asset and its associated depreciation. From the foregoing, it is apparent that in order ... in Standard Accounting Statement SAS 3 and IAS 16 that value of asset should be carried at the net ... and potential investor. Depreciating a fixed asset Depreciation is, simply put, the expense generated by the uses of an asset. It is the wear and tear of an asset or diminution in the historical value owing to usage. Further to this it is the cost of the asset less any salvage value over ... the use of the same asset. Depreciation is usually spread over the economic useful life of an asset because it is regarded as the cost of an asset absorbed over its useful life. Invariably the depreciation expense is charged against the revenue generated through the use of the asset. The method ... List of business and finance abbreviations Fixed asset turnover Capital asset Bentley Infrastructure ... more details
unreferenced date March 2010 IT asset management ITAM is the set of business practices that join financial, contractual and inventory functions to support Product life cycle management life cycle management and strategic decision making for the IT environment. Assets include all elements of Computer software software and Computer hardware hardware that are found in the business environment. Hardware asset management Hardware asset management entails the management of the physical components of computers and Computer networking computer networks , from acquisition through disposal. Common business practices include request and approval process, procurement management, product life cycle management life cycle management, redeployment and disposal management. A key component is capturing the financial information about the hardware life cycle which aids the organization in making business decisions based on meaningful and measurable financial objectives. Software Asset Management is a similar process, focusing on software assets, including licenses, versions and installed endpoints. Role of IT asset management in an organization The IT Asset Management function is the primary point of accountability for the life cycle management of information technology assets throughout the organization. Included in this responsibility are development and maintenance of policies, standards, processes, systems and measurements that enable the organization to manage the IT Asset Portfolio with respect to risk, cost, control, IT Governance , compliance and business performance objectives as established by the business. IT Asset Management uses integrated software solutions that work with all departments ... invoice reconciliation, updates for fixed asset inventories . IT asset management generally uses automation ... business management of IT assets requires a repository of multiple types of information about the asset ... Asset Managers IAITAM Category Information technology management ... more details
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