Illegal Activity
none
Blackmail
none
Date
2014-12-31
Document Type
other
Model
gemini-2.0-flash-001
Processed
2026-02-07T18:41
Summary
The document outlines the accounting policies related to capitalization and impairment of assets, focusing on intangible assets like software and trade names. It describes the criteria for capitalizing costs, the methods for valuing intangible assets, and the process for testing impairment.
Metadata
- Subject
- Table of Contra'
- Sender
- —
- Recipients
- —
- Document ID
- DB-SDNY-0082111
- Date
- 2014-12-31
Notable Quotes 2
Capitalization of initial payments for contracts and conversion costs only occurs when management is satisfied that such costs arc recoverable through future operations. contractual minimums, and/or penalties in case of early termination.
As an indefinite lived asset, the First Data trade name is not amortized but is reviewed annually for impairment until such time as it is determined to have a finite life.
Financial Information
Amounts:$604 million
Assets:
- First Data trade name
Raw Analysis JSON
click to expand
Themes
Financial transactions/money flowLegal matters/litigationBusiness dealings
Organizations 1
First Data
Text Analysis
- Tone
- Professional
- Purpose
- To outline the accounting policy criteria for capitalization and impairment of assets, particularly intangible assets like software and trade names.
- Significance
- This document details the accounting practices of a company, specifically regarding the capitalization and valuation of intangible assets, which can have a significant impact on financial statements.
File Info
- File Name
- EFTA01382664.txt
- Dataset
- dataset_10
- Type
- Text
- Model
- gemini-2.0-flash-001
- Processed
- 2026-02-07T18:41:20.947267
- DOJ Source
- View on DOJ