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- References

No definition available.

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The capitalized costs incurred during the period (excluded from amortization) to purchase, lease or otherwise acquire an unproved property, including costs of lease bonuses and options to purchase or lease properties, the portion of costs applicable to minerals when land including mineral rights is purchased in fee, brokers' fees, recording fees, legal costs, and other costs incurred in acquiring properties.

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-Publisher FASB
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-Topic 932
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-Subparagraph (SX 210.4-10(c)(7)(ii))
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Costs incurred to effect a business combination which have been expensed during the period. Such costs could include business integration costs, systems integration and conversion costs, and severance and other employee-related costs.

No definition available.

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Business development involves the development of products and services, their delivery, design and their implementation. Business development includes a number of techniques designed to grow an economic enterprise. Such techniques include, but are not limited to, assessments of marketing opportunities and target markets, intelligence gathering on customers and competitors, generating leads for possible sales, follow-up sales activity, formal proposal writing and business model design. Business development involves evaluating a business and then realizing its full potential, using such tools as marketing, sales, information management and customer service.

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The charge against earnings in the period for known or estimated future costs arising from requirements to perform environmental remediation activities.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 410
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-Section 45
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The total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation.

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-Name Accounting Standards Codification
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Amount of other expense that is infrequent in occurrence or unusual in nature.

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