On Monday, the Association for Financial Professionals issued its “2013 AFP Estimating and Applying Cost of Capital Survey Report.” The survey of 424 finance professionals found that although financial planning and analysis (FP&A) might be the department that makes the most use of weighted average cost of capital (WACC) figures, it is generally not the department responsible for coming up with WACC estimates. In 46 percent of respondents’ companies, treasury is responsible for WACC calculations. This responsibility falls to finance in 32 percent of companies and to FP&A in only 18 percent.
The Justice Department supports a lawsuit against the Washington, D.C., subway system over its refusal to run religious ads.
Companies argue that federal and most state exchanges havent followed the rules set out in the statute and regulations and therefore cant levy fines.
Proposed rule would let small businesses band together under association health plans.
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