Accounting Today

AICPA Recommends Procedures for Accounting Method Changes

The American Institute of CPAs has recommended to the IRS that taxpayers making an accounting method change for mischaracterized research and experimental expenditures under Code Section 174 should ...
Business Recorder

Hypothetical method of expenditure allocation

The section 67 of the Income Tax Ordinance 2001 (Ordinance) provides for allocation of total expenditures of a taxpayer where the income is derived from various sources including income derived under ...
Nature

Measurement of total energy expenditure in grossly obese women: comparison of the bicarbonate–urea method with whole-body calorimetry and free-living doubly labelled water

OBJECTIVE: To establish validity of the bicarbonate–urea (BU) method against direct measurements of gaseous exchange (GE) in a whole-body indirect calorimeter and to compare BU and doubly labelled ...
Nature

Factorial estimation of daily energy expenditure using a simplified method was improved by adjustment for excess post-exercise oxygen consumption and thermic effect of food

Food energy requirements are best determined from estimates of energy expenditure (EE), and factorial methods based on activity levels expressed as multiples of basal metabolic rate (BMR) have been ...
mic

GDP and the US Economy: 3 Ways to Measure Economic Production

E = mc2 remains an equation upon which monumental advancements in man’s understanding of his world have been developed. Yet the fundamental representation of what produces Gross Domestic Product (GDP) ...