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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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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.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 410
-SubTopic 30
-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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Amount of other expense that is infrequent in occurrence or unusual in nature.

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Amount, after cash payment, of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation.

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