Kansas City Zephars

Essay specific features

 

Issue:

Business

 

Written by:

Martin M

 

Date added:

April 22, 2015

 

Level:

University

 

Grade:

B

 

No of pages / words:

2 / 537

 

Was viewed:

1256 times

 

Rating of current essay:

 
Essay content:

Roster depreciation; 2. Player compensation; 3. Transfer pricing of related party operations (stadium costs); 1. Roster Depreciation The owners recognize depreciation of a value placed on the player roster at the time the baseball club was purchased apparently just because tax rules allowed them to do so...
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Tax rules allow this value to be set arbitrarily at a maximum of 50% of the purchase price (It would be foolish to set it at a lower value for tax purposes). The depreciation is spread linearly over six years and comes to $2m per year. The players do not feel that any roster depreciation should be shown: if anything, they argue, the roster appreciates as the players become more experienced...
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