Intangible Asset Article Rates Tops


NEWS WIRE 

AICPA President and CEO Barry C. Melancon presented the Journal of Accountancy s 2004 Lawler Award for best article of the year to Jennifer M. Mueller, PhD, for Amortization of Certain Intangible Assets (Dec.04, page 74). In her article Mueller, a KPMG Faculty Fellow at Auburn University in Auburn, Ala., explained how to evaluate assets with contractual or legal lives. Each year, the JofA s editorial advisers choose a winning article, which earns its author $500 and a commemorative plaque. The award is named after John L. Lawler, a former Journal editor and AICPA senior vice-president.

SPONSORED REPORT

A new line of business to consider

Technology assessments may open the door to new engagement opportunities for your firm. What is a technology assessment? How do you perform one? JofA Tech Q&A author J. Carlton Collins shows you in a detailed explanation.

FEATURE

Maximizing the higher education tax credits

A counterintuitive strategy can save taxes by including otherwise excludable scholarships in gross income.