26 CFR 1.167(a)-5 - Apportionment of basis.

Code of Federal Regulations, 2010 CFR

2010-04-01

... depreciation cannot exceed an amount which bears the same proportion to the lump sum as the value of the... case of property which is subject to both the allowance for depreciation and amortization, depreciation... will be subject to depreciation. For adjustments to basis, see section 1016 and other applicable...

17 CFR 256.403 - Depreciation and amortization expense.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Depreciation and amortization... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.403 Depreciation and amortization expense. This account shall include the amount of depreciation and amortization for all service plant, and...

26 CFR 1.381(c)(6)-1 - Depreciation method.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Depreciation method. 1.381(c)(6)-1 Section 1.381... (CONTINUED) INCOME TAXES (CONTINUED) Insolvency Reorganizations § 1.381(c)(6)-1 Depreciation method. (a... (4), the acquiring corporation shall compute its depreciation allowance by the same method used by...

26 CFR 1.381(c)(6)-1 - Depreciation method.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Depreciation method. 1.381(c)(6)-1 Section 1.381... (CONTINUED) INCOME TAXES (Continued) Insolvency Reorganizations § 1.381(c)(6)-1 Depreciation method. (a... (4), the acquiring corporation shall compute its depreciation allowance by the same method used by...

26 CFR 1.381(c)(6)-1 - Depreciation method.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Depreciation method. 1.381(c)(6)-1 Section 1.381... (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(6)-1 Depreciation method. (a) Carryover... (4), the acquiring corporation shall compute its depreciation allowance by the same method used by...

26 CFR 1.381(c)(6)-1 - Depreciation method.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 4 2013-04-01 2013-04-01 false Depreciation method. 1.381(c)(6)-1 Section 1.381... (CONTINUED) INCOME TAXES (CONTINUED) Insolvency Reorganizations § 1.381(c)(6)-1 Depreciation method. (a... (4), the acquiring corporation shall compute its depreciation allowance by the same method used by...

26 CFR 1.167(b)-0 - Methods of computing depreciation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Methods of computing depreciation. 1.167(b)-0....167(b)-0 Methods of computing depreciation. (a) In general. Any reasonable and consistently applied method of computing depreciation may be used or continued in use under section 167. Regardless of the...

26 CFR 1.381(c)(6)-1 - Depreciation method.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Depreciation method. 1.381(c)(6)-1 Section 1.381... (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(6)-1 Depreciation method. (a) Carryover... (4), the acquiring corporation shall compute its depreciation allowance by the same method used by...

26 CFR 1.642(e)-1 - Depreciation and depletion.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Depreciation and depletion. 1.642(e)-1 Section 1... (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(e)-1 Depreciation and depletion. An estate or trust is allowed the deductions for depreciation and depletion, but only to the extent the...

26 CFR 1.167(b)-0 - Methods of computing depreciation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Methods of computing depreciation. 1.167(b)-0....167(b)-0 Methods of computing depreciation. (a) In general. Any reasonable and consistently applied method of computing depreciation may be used or continued in use under section 167. Regardless of the...

26 CFR 1.1238-1 - Amortization in excess of depreciation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Amortization in excess of depreciation. 1.1238-1... Amortization in excess of depreciation. (a) In general. Section 1238 provides that if a taxpayer is entitled to... amortization deduction exceeds normal depreciation. Thus, under section 1238 gain from a sale or exchange of...

18 CFR 357.3 - FERC Form No. 73, Oil Pipeline Data for Depreciation Analysis.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Pipeline Data for Depreciation Analysis. 357.3 Section 357.3 Conservation of Power and Water Resources... No. 73, Oil Pipeline Data for Depreciation Analysis. (a) Who must file. Any oil pipeline company.... 73, Oil Pipeline Data for Depreciation Analysis, available for review at the Commission's Public...

42 CFR 413.130 - Introduction to capital-related costs.

Code of Federal Regulations, 2014 CFR

2014-10-01

... depreciable assets under § 413.134(f). (2) Taxes on land or depreciable assets used for patient care. (3... depreciable assets used for patient care or to refinance existing debt for which the original purpose was to acquire land or depreciable assets used for patient care. (11) The apportionment of the capital-related...

26 CFR 1.167(l)-4 - Public utility property; election to use asset depreciation range system.

Code of Federal Regulations, 2010 CFR

2010-04-01

... depreciation range system. 1.167(l)-4 Section 1.167(l)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Individuals and Corporations § 1.167(l)-4 Public utility property; election to use asset depreciation range system. (a) Application of section 167(l) to certain property subject to asset depreciation range system...

26 CFR 1.704-4 - Distribution of contributed property.

Code of Federal Regulations, 2010 CFR

2010-04-01

.... (ii) Property A is depreciated using the straight-line method over its remaining 10-year recovery period. The partnership has book depreciation of $3,000 per year (10 percent of the $30,000 book basis... depreciation of $3,000). The partnership has a tax depreciation deduction of $2,000 per year (10 percent of the...

26 CFR 1.178-1 - Depreciation or amortization of improvements on leased property and cost of acquiring a lease.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Depreciation or amortization of improvements on... for Individuals and Corporations (continued) § 1.178-1 Depreciation or amortization of improvements on... the amount of the deduction allowable for any taxable year to a lessee for depreciation or...

26 CFR 1.168A-6 - Depreciation of portion of emergency facility not subject to amortization.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Depreciation of portion of emergency facility... for Individuals and Corporations § 1.168A-6 Depreciation of portion of emergency facility not subject... in lieu of any deduction for depreciation which would otherwise be allowable under section 167 is...

26 CFR 12.4 - Election of Class Life Asset Depreciation Range System (ADR).

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Election of Class Life Asset Depreciation Range... Election of Class Life Asset Depreciation Range System (ADR). (a) Elections filed before February 1, 1972... election will be treated as an election under the Class Life Asset Depreciation Range System (ADR) as...

26 CFR 1.167(a)-1 - Depreciation in general.

Code of Federal Regulations, 2012 CFR

2012-04-01

... salvage value, will, at the end of the estimated useful life of the depreciable property, equal the cost... depreciated below a reasonable salvage value under any method of computing depreciation. However, see section 167(f) and § 1.167(f)-1 for rules which permit a reduction in the amount of salvage value to be taken...

26 CFR 1.167(a)-1 - Depreciation in general.

Code of Federal Regulations, 2011 CFR

2011-04-01

... salvage value, will, at the end of the estimated useful life of the depreciable property, equal the cost... depreciated below a reasonable salvage value under any method of computing depreciation. However, see section 167(f) and § 1.167(f)-1 for rules which permit a reduction in the amount of salvage value to be taken...

26 CFR 1.167(a)-1 - Depreciation in general.

Code of Federal Regulations, 2014 CFR

2014-04-01

... salvage value, will, at the end of the estimated useful life of the depreciable property, equal the cost... depreciated below a reasonable salvage value under any method of computing depreciation. However, see section 167(f) and § 1.167(f)-1 for rules which permit a reduction in the amount of salvage value to be taken...

26 CFR 1.167(a)-1 - Depreciation in general.

Code of Federal Regulations, 2013 CFR

2013-04-01

... salvage value, will, at the end of the estimated useful life of the depreciable property, equal the cost... depreciated below a reasonable salvage value under any method of computing depreciation. However, see section 167(f) and § 1.167(f)-1 for rules which permit a reduction in the amount of salvage value to be taken...

26 CFR 12.4 - Election of Class Life Asset Depreciation Range System (ADR).

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Election of Class Life Asset Depreciation Range... Election of Class Life Asset Depreciation Range System (ADR). (a) Elections filed before February 1, 1972... election will be treated as an election under the Class Life Asset Depreciation Range System (ADR) as...

A statistical test of the stability assumption inherent in empirical estimates of economic depreciation.

PubMed

Shriver, K A

1986-01-01

Realistic estimates of economic depreciation are required for analyses of tax policy, economic growth and production, and national income and wealth. THe purpose of this paper is to examine the stability assumption underlying the econometric derivation of empirical estimates of economic depreciation for industrial machinery and and equipment. The results suggest that a reasonable stability of economic depreciation rates of decline may exist over time. Thus, the assumption of a constant rate of economic depreciation may be a reasonable approximation for further empirical economic analyses.

26 CFR 1.167(i)-1 - Depreciation of improvements in the case of mines, etc.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Depreciation of improvements in the case of... and Corporations § 1.167(i)-1 Depreciation of improvements in the case of mines, etc. Property used in... depreciation provided in section 611 shall be treated for all purposes of the Code as if it were property...

26 CFR 1.167(a)-11 - Depreciation based on class lives and asset depreciation ranges for property placed in service...

Code of Federal Regulations, 2014 CFR

2014-04-01

... which would in accordance with Revenue Procedure 64-21 be entitled to use a composite guideline class... depreciation range is in effect for the taxable year, elect to apply this section on the basis of a composite... Procedure 64-21 to such property. The asset depreciation range for such a composite asset guideline class...

26 CFR 1.167(a)-11 - Depreciation based on class lives and asset depreciation ranges for property placed in service...

Code of Federal Regulations, 2012 CFR

2012-04-01

... which would in accordance with Revenue Procedure 64-21 be entitled to use a composite guideline class... depreciation range is in effect for the taxable year, elect to apply this section on the basis of a composite... Procedure 64-21 to such property. The asset depreciation range for such a composite asset guideline class...

26 CFR 1.167(a)-11 - Depreciation based on class lives and asset depreciation ranges for property placed in service...

Code of Federal Regulations, 2011 CFR

2011-04-01

... which would in accordance with Revenue Procedure 64-21 be entitled to use a composite guideline class... depreciation range is in effect for the taxable year, elect to apply this section on the basis of a composite... Procedure 64-21 to such property. The asset depreciation range for such a composite asset guideline class...

26 CFR 1.167(a)-11 - Depreciation based on class lives and asset depreciation ranges for property placed in service...

Code of Federal Regulations, 2013 CFR

2013-04-01

... which would in accordance with Revenue Procedure 64-21 be entitled to use a composite guideline class... depreciation range is in effect for the taxable year, elect to apply this section on the basis of a composite... Procedure 64-21 to such property. The asset depreciation range for such a composite asset guideline class...

An Investigation of the Quality of Earnings Concept as Applied to Defense Contractors

DTIC Science & Technology

1989-12-01

conservative a company’s reporting methods are within generally accepted accounting principles ( GAAP )-- that is, the more likely the company is to minimize...during periods of inflation. (2) Accelerated depreciation methods as compared to methods that depreciate assets less rapidly. (3) Amortization of...impact on earnings quality. When a company uses accelerated depreciation for tax purposes and straight- line depreciation for reporting, the "flow through

42 CFR 413.149 - Depreciation: Allowance for depreciation on assets financed with Federal or public funds.

Code of Federal Regulations, 2014 CFR

2014-10-01

... REIMBURSEMENT; PAYMENT FOR END-STAGE RENAL DISEASE SERVICES; OPTIONAL PROSPECTIVELY DETERMINED PAYMENT RATES FOR... depreciation is not treated as a reduction of allowable interest expense under § 413.153(a). ...

42 CFR 413.149 - Depreciation: Allowance for depreciation on assets financed with Federal or public funds.

Code of Federal Regulations, 2012 CFR

2012-10-01

... REIMBURSEMENT; PAYMENT FOR END-STAGE RENAL DISEASE SERVICES; OPTIONAL PROSPECTIVELY DETERMINED PAYMENT RATES FOR... depreciation is not treated as a reduction of allowable interest expense under § 413.153(a). ...

42 CFR 413.149 - Depreciation: Allowance for depreciation on assets financed with Federal or public funds.

Code of Federal Regulations, 2013 CFR

2013-10-01

... REIMBURSEMENT; PAYMENT FOR END-STAGE RENAL DISEASE SERVICES; OPTIONAL PROSPECTIVELY DETERMINED PAYMENT RATES FOR... depreciation is not treated as a reduction of allowable interest expense under § 413.153(a). ...

42 CFR 413.149 - Depreciation: Allowance for depreciation on assets financed with Federal or public funds.

Code of Federal Regulations, 2011 CFR

2011-10-01

... REIMBURSEMENT; PAYMENT FOR END-STAGE RENAL DISEASE SERVICES; OPTIONAL PROSPECTIVELY DETERMINED PAYMENT RATES FOR... depreciation is not treated as a reduction of allowable interest expense under § 413.153(a). ...

75 FR 38869 - Proposed Collection; Comment Request for Form 4562

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-06

... 4562, Depreciation and Amortization (Including Information on Listed Property). DATES: Written comments... [email protected] . SUPPLEMENTARY INFORMATION: Title: Depreciation and Amortization (Including... claim a deduction for depreciation and amortization; to make the election to expense certain tangible...

78 FR 71724 - Rail Depreciation Studies

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-29

... DEPARTMENT OF TRANSPORTATION Surface Transportation Board Rail Depreciation Studies AGENCY: Surface Transportation Board, DOT. ACTION: Notice of OMB Approval of Information Collection. SUMMARY... collection, Rail Depreciation Studies. See 78 FR 18676 (Mar. 27, 2013). This collection, codified at 49 CFR...

42 CFR 413.149 - Depreciation: Allowance for depreciation on assets financed with Federal or public funds.

Code of Federal Regulations, 2010 CFR

2010-10-01

... REIMBURSEMENT; PAYMENT FOR END-STAGE RENAL DISEASE SERVICES; OPTIONAL PROSPECTIVELY DETERMINED PAYMENT RATES FOR... function of payment of depreciation to provide funds that make it possible to maintain the assets and...

A Cost Comparison Between Active and Naval Reserve Force FFG 7 Class Ships

DTIC Science & Technology

1993-06-01

so in our hypothetical depreciation schedule 1/30th of the depreciable cost would be expensed each year. Under GAAP , the historical cost of the asset...and Support Costs (VAMOSC) data base provided by the* aval Center For Cost Analysis. The thesis also sets up theoretical depreciation schedules for...VAMOSC) data base provided by the Naval Center for Cost Analysis. The thesis also sets up theoretical depreciation schedules for selected ships to

Report to the Congress on depreciation recovery periods and methods

DOT National Transportation Integrated Search

2000-07-01

This report provides the results of Treasurys analysis of depreciation recovery periods : and methods under section 168. As discussed in this introduction and in more detail in the : report, an analysis of the current U.S. depreciation system invo...

76 FR 33814 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-09

... collection requirements related to Additional First Year Depreciation Deduction. DATES: Written comments... . SUPPLEMENTARY INFORMATION: Title: Additional First Year Depreciation Deduction. OMB Number: 1545-2207... year depreciation deduction. Section 401(b) of the TRUIRJCA amends Sec. 168(k) by adding Sec. 168(k)(5...

47 CFR 32.3000 - Instructions for balance sheet accounts-Depreciation and amortization.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Instructions for balance sheet accounts-Depreciation and amortization. 32.3000 Section 32.3000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION... for Balance Sheet Accounts § 32.3000 Instructions for balance sheet accounts—Depreciation and...

47 CFR 32.3000 - Instructions for balance sheet accounts-Depreciation and amortization.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Instructions for balance sheet accounts-Depreciation and amortization. 32.3000 Section 32.3000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION... for Balance Sheet Accounts § 32.3000 Instructions for balance sheet accounts—Depreciation and...

7 CFR 1767.21 - Operating income.

Code of Federal Regulations, 2013 CFR

2013-01-01

... Expense 403.1Depreciation Expense—Steam Production Plant 403.2Depreciation Expense—Nuclear Production... used for transportation of fuel from the point of acquisition to the unloading point shall be charged to Account 151, Fuel Stock. C. Account 403 shall be subaccounted as follows: 403.1Depreciation...

7 CFR 1767.21 - Operating income.

Code of Federal Regulations, 2011 CFR

2011-01-01

... Expense 403.1Depreciation Expense—Steam Production Plant 403.2Depreciation Expense—Nuclear Production... used for transportation of fuel from the point of acquisition to the unloading point shall be charged to Account 151, Fuel Stock. C. Account 403 shall be subaccounted as follows: 403.1Depreciation...

7 CFR 1767.21 - Operating income.

Code of Federal Regulations, 2014 CFR

2014-01-01

... Expense 403.1Depreciation Expense—Steam Production Plant 403.2Depreciation Expense—Nuclear Production... used for transportation of fuel from the point of acquisition to the unloading point shall be charged to Account 151, Fuel Stock. C. Account 403 shall be subaccounted as follows: 403.1Depreciation...

7 CFR 1767.21 - Operating income.

Code of Federal Regulations, 2012 CFR

2012-01-01

... Expense 403.1Depreciation Expense—Steam Production Plant 403.2Depreciation Expense—Nuclear Production... used for transportation of fuel from the point of acquisition to the unloading point shall be charged to Account 151, Fuel Stock. C. Account 403 shall be subaccounted as follows: 403.1Depreciation...

26 CFR 1.1250-2 - Additional depreciation defined.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1... section 167(k) (relating to depreciation of expenditures to rehabilitate low-income rental housing) was... respect to which a deduction under section 167(k) (relating to depreciation of expenditures to...

26 CFR 1.1250-2 - Additional depreciation defined.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1... section 167(k) (relating to depreciation of expenditures to rehabilitate low-income rental housing) was... respect to which a deduction under section 167(k) (relating to depreciation of expenditures to...

26 CFR 1.1250-2 - Additional depreciation defined.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1... section 167(k) (relating to depreciation of expenditures to rehabilitate low-income rental housing) was... respect to which a deduction under section 167(k) (relating to depreciation of expenditures to...

26 CFR 1.1250-2 - Additional depreciation defined.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1... section 167(k) (relating to depreciation of expenditures to rehabilitate low-income rental housing) was... respect to which a deduction under section 167(k) (relating to depreciation of expenditures to...

Trajectories of posttraumatic growth and depreciation after two major earthquakes.

PubMed

Marshall, Emma M; Frazier, Patricia; Frankfurt, Sheila; Kuijer, Roeline G

2015-03-01

This study examined trajectories of posttraumatic growth or depreciation (i.e., positive or negative life change) in personal strength and relationships after 2 major earthquakes in Canterbury, New Zealand using group-based trajectory modeling. Participants completed questionnaires regarding posttraumatic growth or depreciation in personal strength and relationship domains 1 month after the first earthquake in September 2010 (N = 185) and 3 months (n = 156) and 12 months (n = 144) after the more severe February 2011 earthquake. Three classes of growth or depreciation patterns were found for both domains. For personal strength, most of the participants were grouped into a "no growth or depreciation" class and smaller proportions were grouped into either a "posttraumatic depreciation" or "posttraumatic growth" class. The 3 classes for relationships all reported posttraumatic growth, differing only in degree. None of the slopes were significant for any of the classes, indicating that levels of growth or depreciation reported after the first earthquake remained stable when assessed at 2 time points after the second earthquake. Multinomial logistic regression analyses examining pre- and postearthquake predictors of trajectory class membership revealed that those in the "posttraumatic growth" personal strength class were significantly younger and had significantly higher pre-earthquake mental health than those in the "posttraumatic depreciation" class. Sex was the only predictor of the relationship classes: No men were assigned to the "high posttraumatic growth" class. Implications and future directions are discussed. (PsycINFO Database Record (c) 2015 APA, all rights reserved).

26 CFR 1.168(i)-5 - Table of contents.

Code of Federal Regulations, 2010 CFR

2010-04-01

... period. (ii) Shorter recovery period. (iii) Less accelerated depreciation method. (iv) More accelerated... in the year of replacement. (i) In general. (ii) Applicable recovery period, depreciation method, and... acquired property. (3) Recovery period and/or depreciation method of the properties are the same, or both...

26 CFR 1.168(i)-5 - Table of contents.

Code of Federal Regulations, 2012 CFR

2012-04-01

... period. (ii) Shorter recovery period. (iii) Less accelerated depreciation method. (iv) More accelerated... in the year of replacement. (i) In general. (ii) Applicable recovery period, depreciation method, and... acquired property. (3) Recovery period and/or depreciation method of the properties are the same, or both...

26 CFR 1.168(i)-5 - Table of contents.

Code of Federal Regulations, 2011 CFR

2011-04-01

... period. (ii) Shorter recovery period. (iii) Less accelerated depreciation method. (iv) More accelerated... in the year of replacement. (i) In general. (ii) Applicable recovery period, depreciation method, and... acquired property. (3) Recovery period and/or depreciation method of the properties are the same, or both...

26 CFR 1.168(i)-5 - Table of contents.

Code of Federal Regulations, 2013 CFR

2013-04-01

... period. (ii) Shorter recovery period. (iii) Less accelerated depreciation method. (iv) More accelerated... in the year of replacement. (i) In general. (ii) Applicable recovery period, depreciation method, and... acquired property. (3) Recovery period and/or depreciation method of the properties are the same, or both...

26 CFR 1.168(i)-5 - Table of contents.

Code of Federal Regulations, 2014 CFR

2014-04-01

... period. (ii) Shorter recovery period. (iii) Less accelerated depreciation method. (iv) More accelerated... in the year of replacement. (i) In general. (ii) Applicable recovery period, depreciation method, and... acquired property. (3) Recovery period and/or depreciation method of the properties are the same, or both...

12 CFR 1013.4 - Content of disclosures.

Code of Federal Regulations, 2014 CFR

2014-01-01

... lessee at the end of the lease term; the potential difference between the residual and realized values...) Depreciation and any amortized amounts. The depreciation and any amortized amounts, which is the difference... the depreciation and any amortized amounts.” This amount is the difference between the total of the...

12 CFR 1013.4 - Content of disclosures.

Code of Federal Regulations, 2012 CFR

2012-01-01

... lessee at the end of the lease term; the potential difference between the residual and realized values...) Depreciation and any amortized amounts. The depreciation and any amortized amounts, which is the difference... the depreciation and any amortized amounts.” This amount is the difference between the total of the...

12 CFR 1013.4 - Content of disclosures.

Code of Federal Regulations, 2013 CFR

2013-01-01

... lessee at the end of the lease term; the potential difference between the residual and realized values...) Depreciation and any amortized amounts. The depreciation and any amortized amounts, which is the difference... the depreciation and any amortized amounts.” This amount is the difference between the total of the...

Cost Recovery Through Depreciation.

ERIC Educational Resources Information Center

Forrester, Robert T.; Wesolowski, Leonard V.

1983-01-01

The approach of adopting depreciation rather than use allowance in order to recover more accurately the cost of college buildings and equipment used on federal projects is considered. It is suggested that depreciation will offer most colleges and universities a higher annual recovery rate, and an opportunity for better facilities planning. For…

30 CFR 206.180 - How do I determine an actual processing allowance?

Code of Federal Regulations, 2010 CFR

2010-07-01

... maintenance expenses, overhead, and either depreciation and a return on undepreciated capital investment (in... allowable expenses. (iv) You may use either depreciation with a return on undepreciable capital investment or a return on depreciable capital investment. After you elect to use either method for a processing...

10 CFR 603.540 - Acceptability of fully depreciated real property or equipment.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Acceptability of fully depreciated real property or equipment. 603.540 Section 603.540 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Pre-Award Business Evaluation Cost Sharing § 603.540 Acceptability of fully depreciated...

26 CFR 1.1250-1 - Gain from dispositions of certain depreciable realty.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Gain from dispositions of certain depreciable... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1.1250-1 Gain from dispositions of certain depreciable realty. (a) Dispositions after December...

26 CFR 1.1250-2 - Additional depreciation defined.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Special Rules for Determining Capital Gains and Losses § 1.1250-2... depreciation means: (i) In the case of property with respect to which a deduction under section 167(k... which a deduction under section 167(k) (relating to depreciation of expenditures to rehabilitate low...

26 CFR 1.1250-1 - Gain from dispositions of certain depreciable realty.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Gain from dispositions of certain depreciable... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1.1250-1 Gain from dispositions of certain depreciable realty. (a) Dispositions after December...

26 CFR 1.1250-1 - Gain from dispositions of certain depreciable realty.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Gain from dispositions of certain depreciable... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1.1250-1 Gain from dispositions of certain depreciable realty. (a) Dispositions after December...

26 CFR 1.1250-1 - Gain from dispositions of certain depreciable realty.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Gain from dispositions of certain depreciable... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1.1250-1 Gain from dispositions of certain depreciable realty. (a) Dispositions after December...

45 CFR 34.8 - Computation of award and settlement.

Code of Federal Regulations, 2010 CFR

2010-10-01

... amount normally payable on property damaged beyond economical repair shall not exceed its depreciated value. If the cost of repairs is less than the depreciated value it shall be considered economically repairable and the costs of repairs shall be the amount payable. (b) Depreciation in value of an item shall...

45 CFR 34.8 - Computation of award and settlement.

Code of Federal Regulations, 2011 CFR

2011-10-01

... amount normally payable on property damaged beyond economical repair shall not exceed its depreciated value. If the cost of repairs is less than the depreciated value it shall be considered economically repairable and the costs of repairs shall be the amount payable. (b) Depreciation in value of an item shall...

26 CFR 1.216-2 - Treatment as property subject to depreciation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... paragraph shall be the fair market value of such depreciable real property on the date of the conversion if the fair market value is less than the adjusted basis of such property in the hands of the cooperative housing corporation provided in section 1011 without taking into account any adjustment for depreciation...

A Method for Establishing a Depreciated Monetary Value for Print Collections.

ERIC Educational Resources Information Center

Marman, Edward

1995-01-01

Outlines a method for establishing a depreciated value of a library collection and includes an example of applying the formula for calculating depreciation. The method is based on the useful life of books, other print, and audio visual materials; their original cost; and on sampling subsets or sections of the collection. (JKP)

17 CFR 210.12-28 - Real estate and accumulated depreciation. 1

Code of Federal Regulations, 2011 CFR

2011-04-01

... depreciation. 1 210.12-28 Section 210.12-28 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... § 210.12-28 Real estate and accumulated depreciation. 1 [For Certain Real Estate Companies] Column A... income statements is computed 1 All money columns shall be totaled. 2 The description for each property...

17 CFR 210.12-28 - Real estate and accumulated depreciation. 1

Code of Federal Regulations, 2010 CFR

2010-04-01

... depreciation. 1 210.12-28 Section 210.12-28 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... § 210.12-28 Real estate and accumulated depreciation. 1 [For Certain Real Estate Companies] Column A... income statements is computed 1 All money columns shall be totaled. 2 The description for each property...

26 CFR 1.38-1 - Investment in certain depreciable property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Investment in certain depreciable property. 1.38-1 Section 1.38-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.38-1 Investment in certain depreciable property. Regulations under...

26 CFR 1.312-15 - Effect of depreciation on earnings and profits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Effect of depreciation on earnings and profits... earnings and profits. (a) Depreciation for taxable years beginning after June 30, 1972—(1) In general... of computing the earnings and profits of a corporation (including a real estate investment trust as...

26 CFR 1.312-15 - Effect of depreciation on earnings and profits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Effect of depreciation on earnings and profits... earnings and profits. (a) Depreciation for taxable years beginning after June 30, 1972—(1) In general... of computing the earnings and profits of a corporation (including a real estate investment trust as...

26 CFR 1.663(c)-4 - Applicability of separate share rule to estates and qualified revocable trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... entitled to income and appreciation or depreciation. Furthermore, a qualified revocable trust for which an... income or any appreciation or depreciation is a separate share. Similarly, notwithstanding the provisions... instrument or applicable local law, is not entitled to income or to share in appreciation or depreciation...

26 CFR 1.1250-1 - Gain from dispositions of certain depreciable realty.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Gain from dispositions of certain depreciable... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Rules for Determining Capital Gains and Losses § 1.1250-1 Gain from dispositions of certain depreciable realty. (a) Dispositions after December 31, 1969...

26 CFR 1.168(i)-4 - Changes in use.

Code of Federal Regulations, 2013 CFR

2013-04-01

... change. (3) Change in the use results in a shorter recovery period and/or a more accelerated depreciation... longer recovery period and/or a depreciation method for the MACRS property that is less accelerated than... recovery period and/or a more accelerated depreciation method (as described in paragraph (d)(3)(i) of this...

26 CFR 1.168(i)-4 - Changes in use.

Code of Federal Regulations, 2011 CFR

2011-04-01

... change. (3) Change in the use results in a shorter recovery period and/or a more accelerated depreciation... longer recovery period and/or a depreciation method for the MACRS property that is less accelerated than... recovery period and/or a more accelerated depreciation method (as described in paragraph (d)(3)(i) of this...

26 CFR 1.168(i)-4 - Changes in use.

Code of Federal Regulations, 2014 CFR

2014-04-01

... change. (3) Change in the use results in a shorter recovery period and/or a more accelerated depreciation... longer recovery period and/or a depreciation method for the MACRS property that is less accelerated than... recovery period and/or a more accelerated depreciation method (as described in paragraph (d)(3)(i) of this...

26 CFR 1.168(i)-4 - Changes in use.

Code of Federal Regulations, 2012 CFR

2012-04-01

... change. (3) Change in the use results in a shorter recovery period and/or a more accelerated depreciation... longer recovery period and/or a depreciation method for the MACRS property that is less accelerated than... recovery period and/or a more accelerated depreciation method (as described in paragraph (d)(3)(i) of this...

42 CFR 413.139 - Depreciation: Optional allowance for depreciation based on a percentage of operating costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... is determined. (c) Application. If a provider has inadequate historical cost records for pre-1966... depreciable-type assets, allowance in lieu of specific recognition of other costs, or return on equity capital... either has no historical cost records or has incomplete records, the determination of historical cost may...

26 CFR 1.167(a)-11 - Depreciation based on class lives and asset depreciation ranges for property placed in service...

Code of Federal Regulations, 2010 CFR

2010-04-01

..., see paragraph (e) of this section. (4) Asset depreciation ranges and periods—(i) Selection of asset.... (iii) Applicable guideline classes and periods in special situations. (a) An electric or gas utility... this subparagraph may be illustrated by the following examples: Example 1. Corporation A is a gas...

Financial Accounting Concepts and DoN/DoD Financial Reporting Practice

DTIC Science & Technology

1993-03-01

continue on reverse if necessary and identify by block number) FIELD GROUP SUBGROUP Financial accounting/reporting concepts. Depreciation , Inventory... DEPRECIATION ................ ................. 7 1. DEFINITION ............... ................ 7 2. CONTEXT ................. .................. 7 3...include; 1. Financial Reporting 2. Ratio Analysis for a Ships Store 3. Timing ° •sues 2 4. Inventory Accounting and Standard Pricing 5. Depreciation 6. Pro

26 CFR 1.1400L(b)-1 - Additional first year depreciation deduction for qualified New York Liberty Zone property.

Code of Federal Regulations, 2011 CFR

2011-04-01

... manner (for example, the election cannot be made through a request under section 446(e) to change the...) and depreciated under section 168; (iii) Computer software as defined in, and depreciated under... consent, the taxpayer must submit a request for a letter ruling. (ii) Automatic 6-month extension. If a...

26 CFR 1.167(d)-1 - Agreement as to useful life and rates of depreciation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Agreement as to useful life and rates of... and Corporations § 1.167(d)-1 Agreement as to useful life and rates of depreciation. After August 16... respect to the estimated useful life, method and rate of depreciation and treatment of salvage of any...

49 CFR 1242.30 - Dismantling retired road property and depreciation (accounts XX-17-39, XX-18-39, XX-19-39, 62-17...

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Dismantling retired road property and depreciation....30 Dismantling retired road property and depreciation (accounts XX-17-39, XX-18-39, XX-19-39, 62-17..., switching and other) in proportion to the separation of common repair and maintenance expenses associated...

The Impact of Accounting Methods on Cost Reduction Rates in Defense Aerospace Weapons System Programs

DTIC Science & Technology

1988-12-01

and adhered to in U.S. industry, allow some flexibility in accounting. Under GAAP , accounting areas such as depreciation , inventory, investment tax... depreciation , inventory and investment tax credit) in predicting cost reduction rates are studied. Of the three accounting variables, only inventory...RATES .. ................. ........... 5 1. Depreciation ........ ............... 6 2. Capitalizing or Expensing of Costs . . .. 6 3. Material Costs

Internal Controls Over the Army Military Equipment Baseline Valuation Effort

DTIC Science & Technology

2008-08-29

Equipment and required thai military equipment assets be capitalized and depreciated . The Under Secretary of Defense (Acquisition, Technology, and...Property, Plant, and Equipment and requires that military equipment assets be capitalized and depreciated . Prior to SFFAS No. 23, DoD expensed military...net book value of military equipment is the total acquisition cost minus the accumulated depreciation . The Army’s financial statements also include

26 CFR 1.167(a)-12 - Depreciation based on class lives for property first placed in service before January 1, 1971.

Code of Federal Regulations, 2010 CFR

2010-04-01

... regarding the determination of “class life”. For rules for regrouping depreciation accounts to conform to... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Depreciation based on class lives for property... lives for property first placed in service before January 1, 1971. (a) In general—(1) Summary. This...

Medicare program; limit on the valuation of a depreciable asset recognized as an allowance for depreciation and interest on capital indebtedness after a change of ownership--HCFA. Final rule with comment period.

PubMed

1998-01-09

This final rule with comment period revises the Medicare provider reimbursement regulations relative to allowable costs and sets a limit on the valuation of a depreciable asset that may be recognized in establishing an appropriate allowance for depreciation and for interest on capital indebtedness after a change of ownership that occurs on or after December 1, 1997. These provisions apply to providers that are reimbursed on the basis of reasonable costs. This change implements the mandate in section 4404 of the Balanced Budget Act of 1997 (Pub. L. 105-33).

A strategic account of the cue-depreciation effect.

PubMed

Thapar, A; Greene, R L

1995-12-01

A word fragment is less likely to be completed if it is presented incrementally (R______P, R____R _ P, R_I__R_P, R_I__R O P) than if it is presented all at once (e.g., R_I__R O P). This phenomenon is known as the cue-depreciation effect. The present study examined the role of strategies in this phenomenon. The magnitude of the cue-depreciation effect was increased when subjects were asked to adopt a passive generation approach to word fragment completion. The current study investigated an extension of Bruner and Potter's (1964) early hypothesis-generation account of the cue-depreciation effect. Findings demonstrated the influence of completion strategies for a general theory of fragment completion.

Depreciation Accounting in the Uniform Chart of Accounts.

DTIC Science & Technology

1982-12-01

footage of building occupied. Reason( s ) for Compute full cost of Rate setting, cash accounting for patient care flow generation and fund- depreciation ing... Horngren , Charles T., Cost Accounting ; A Managerial Emphasis, Prentice-Hall Inc., 1972. 32. Sawyer, Lawrence B., The Practice of Modern Internal Auditing...Awd ubtlft) S . TYPE or RE PORT a PE*IoO CovIERWO Master’s Thesis; Depreciation Accounting in the Uniform Dembr18 Chart of Accounts .PSOiwON.EORlumm

An Analysis of Organizational and Funding Alternatives for the Armed Force Institute of Pathology

DTIC Science & Technology

2001-07-01

operating cost includes costs for leased space but not the cost of major renovations or depreciation on government-owned facilities. As a result, it...the full costs of operations (labor, supplies and materials, overhead, depreciation , and subcontracts) and provide enough money to ensure replacement of... depreciation of assets), its design was too simple. Cus- tomers were charged a flat rate per item submitted for analysis. Although this does provide a

Resolving Inadequacies of the Navy Industrial Fund Cost Accounting System to Enable Its Use in the RAMP SMP (Rapid Acquisition of Manufactured Parts Small Manufactured Parts) Facility

DTIC Science & Technology

1988-12-01

maintenance, depreciation , rent, utilities, insurance, and taxes. 6 Historically, manufacturing activities have been labor intensive and man-paced...developed and produced which renders older equipment obsolete sooner. As a result, equipment must be replaced more frequently and depreciation is charged...McIlhattan, 1987). As previously mentioned, automated manufacturing activities incur greater amounts of depreciation expenses more rapidly than a

Hospital Merger Increased Medicare and Medicaid Payments for Capital Costs.

DTIC Science & Technology

1983-12-22

15 provisions relating to depreciation and appraisals, i.e., the very subjects addressed by the draft report, expressly incorporate GAAP . For example...the historical cost for depreciation purposes of "owned" assets and, as stated be- fore, (see p. 54) places limitations on the use of GAAP for es...increased because of the acquisition by a net amount of about $55 million attributable to changes in interest, depreciation , and home office expenses. A

28 CFR 543.32 - Processing the claim.

Code of Federal Regulations, 2010 CFR

2010-07-01

..., Central Office for their review. (f) Will appreciation or depreciation be considered? Yes. Staff will consider appreciation or depreciation of lost or damaged property in settling a claim. (g) If my claim is...

Age structure and capital dilution effects in neo-classical growth models.

PubMed

Blanchet, D

1988-01-01

Economists often over estimate capital dilution effects when applying neoclassical growth models which use age structured population and depreciation of capital stock. This occurs because capital stock is improperly characterized. A standard model which assumes a constant depreciation of capital intimates that a population growth rate equal to a negative constant savings ratio is preferable to any higher growth rate. Growth rates which are lower than a negative constant savings ratio suggest an ever growing capital/labor ratio and an ever growing standard of living, even if people do not save. This is suggested because the natural reduction of the capital stock through depreciation is slower than the population decrease which is simply unrealistic. This model overlooks the fact that low or negative growth rates result in an ageing of the capital stock, and this ageing subsequently results in an increase of the overall rate of capital depreciation. In that overly simplistic model, depreciation was assumed independent of the age of the captial stock. Incorporating depreciation as a variable into a model allows a more symmetric treatment of capital. Using models with heterogenous capital, this article explores what occurs when more than 1 kind of capital good is involved in production and when these various captial goods have different lengths of life. Applying economic models, it also examines what occurs when the length of life of capital may vary. These variations correct the negative impact that population growth can have on per capital production and consumption.

Depreciation of aircraft

NASA Technical Reports Server (NTRS)

Warner, Edward P

1922-01-01

There is a widespread, and quite erroneous, impression to the effect that aircraft are essentially fragile and deteriorate with great rapidity when in service, so that the depreciation charges to be allowed on commercial or private operation are necessarily high.

47 CFR 32.3300 - Accumulated depreciation-nonoperating.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Section 32.3300 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... and depreciation associated with the investment contained in Account 2006, Nonoperating Plant. (b... Account 7300, Nonoperating income and expense. (c) When nonoperating plant not previously used in...

47 CFR 32.3300 - Accumulated depreciation-nonoperating.

Code of Federal Regulations, 2011 CFR

2011-10-01

... Section 32.3300 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... and depreciation associated with the investment contained in Account 2006, Nonoperating Plant. (b... Account 7300, Nonoperating income and expense. (c) When nonoperating plant not previously used in...

Kin competition within groups: the offspring depreciation hypothesis.

PubMed Central

Ridley, J; Sutherland, W J

2002-01-01

Where relatives compete for the same resources (kin competition) and each obtains an equal share, this can favour the evolution of elevated dispersal rates, such that most resource competition is among non-relatives. We show that this effect evaporates as among-sibling dominance increases to the point where the allocation of resources is maximally unequal. We restore a kin-competition effect on emigration rates from dominance-ranked family groups by showing that where siblings form queues to inherit the breeding positions, the length of the queue affects the fitness of all individuals by depreciating the rank of subsequent offspring. Incorporating this 'offspring depreciation' effect decreases optimal queue lengths, increases dispersal rates and explains the otherwise paradoxical use of sinks by cooperatively breeding birds in stable environments. The offspring depreciation effect also favours the evolution of small, but consistent, clutch sizes and high reproductive skew, but constrains the evolution of alloparenting. PMID:12573070

Kin competition within groups: the offspring depreciation hypothesis.

PubMed

Ridley, J; Sutherland, W J

2002-12-22

Where relatives compete for the same resources (kin competition) and each obtains an equal share, this can favour the evolution of elevated dispersal rates, such that most resource competition is among non-relatives. We show that this effect evaporates as among-sibling dominance increases to the point where the allocation of resources is maximally unequal. We restore a kin-competition effect on emigration rates from dominance-ranked family groups by showing that where siblings form queues to inherit the breeding positions, the length of the queue affects the fitness of all individuals by depreciating the rank of subsequent offspring. Incorporating this 'offspring depreciation' effect decreases optimal queue lengths, increases dispersal rates and explains the otherwise paradoxical use of sinks by cooperatively breeding birds in stable environments. The offspring depreciation effect also favours the evolution of small, but consistent, clutch sizes and high reproductive skew, but constrains the evolution of alloparenting.

47 CFR 36.503 - Accumulated depreciation-Account 3100.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accumulated depreciation-Account 3100. 36.503 Section 36.503 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... the separation of the associated primary Plant Accounts or related categories, excluding amortizable...

76 FR 52650 - Federal Energy Regulatory Commission Combined Notice of Filings #1

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-23

... Depreciation Rate Update) to be effective 1/1/2012. Filed Date: 08/11/2011. Accession Number: 20110811-5114...)(iii: JEA Scherer Unit 4 TSA Amendment Filing (SEGCO Depreciation Rate Update) to be effective 1/1/2012...

47 CFR 36.503 - Accumulated depreciation-Account 3100.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Accumulated depreciation-Account 3100. 36.503 Section 36.503 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... the separation of the associated primary Plant Accounts or related categories, excluding amortizable...

47 CFR 32.6561 - Depreciation expense-telecommunications plant in service.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Depreciation expense-telecommunications plant in service. 32.6561 Section 32.6561 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

47 CFR 32.6561 - Depreciation expense-telecommunications plant in service.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Depreciation expense-telecommunications plant in service. 32.6561 Section 32.6561 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

47 CFR 32.6561 - Depreciation expense-telecommunications plant in service.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 47 Telecommunication 2 2013-10-01 2013-10-01 false Depreciation expense-telecommunications plant in service. 32.6561 Section 32.6561 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

47 CFR 32.6561 - Depreciation expense-telecommunications plant in service.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 47 Telecommunication 2 2012-10-01 2012-10-01 false Depreciation expense-telecommunications plant in service. 32.6561 Section 32.6561 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

47 CFR 32.6561 - Depreciation expense-telecommunications plant in service.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Depreciation expense-telecommunications plant in service. 32.6561 Section 32.6561 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

Cost segregation of assets offers tax benefits.

PubMed

Grant, D A

2001-04-01

A cost-segregation study is an asset-reclassification strategy that accelerates tax-depreciation deductions. By using this strategy, healthcare facility owners can lower their current income-tax liability and increase current cash flow. Simply put, certain real estate is reclassified from long-lived real property to shorter-lived personal property for depreciation purposes. Depreciation deductions for the personal property then can be greatly accelerated, thereby producing greater present-value tax savings. An analysis of costs can be conducted from either detailed construction records, when such records are available, or by using qualified appraisers, architects, or engineers to perform the allocation analysis.

47 CFR 43.43 - Reports of proposed changes in depreciation rates.

Code of Federal Regulations, 2010 CFR

2010-10-01

... rates. 43.43 Section 43.43 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) REPORTS OF COMMUNICATION COMMON CARRIERS AND CERTAIN AFFILIATES § 43.43 Reports of proposed changes in depreciation rates. (a) Each communication common carrier with annual...

47 CFR 36.361 - Depreciation and amortization expenses-Account 6560.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 6560. 36.361 Section 36.361 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON... expenses—Account 6560. (a) This account includes the depreciation expenses for telecommunications plant in... basis of the separation of the associated primary Plant Accounts or related categories. Customer...

Is Education Ready for Depreciation Accounting?

ERIC Educational Resources Information Center

Roberts, Charles T.

1977-01-01

Whenever it is relevant to measure and report the cost of rendering services on a current basis, the use cost or the depreciation allowance of fixed assets used in providing such services is relevant as an element of the measurement and reporting process. (Author)

47 CFR 36.361 - Depreciation and amortization expenses-Account 6560.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 6560. 36.361 Section 36.361 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON... expenses—Account 6560. (a) This account includes the depreciation expenses for telecommunications plant in... basis of the separation of the associated primary Plant Accounts or related categories. Customer...

47 CFR 32.3200 - Accumulated depreciation-held for future telecommunications use.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accumulated depreciation-held for future telecommunications use. 32.3200 Section 32.3200 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

47 CFR 32.3200 - Accumulated depreciation-held for future telecommunications use.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Accumulated depreciation-held for future telecommunications use. 32.3200 Section 32.3200 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

47 CFR 32.3200 - Accumulated depreciation-held for future telecommunications use.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Accumulated depreciation-held for future telecommunications use. 32.3200 Section 32.3200 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

47 CFR 32.3200 - Accumulated depreciation-held for future telecommunications use.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 47 Telecommunication 2 2012-10-01 2012-10-01 false Accumulated depreciation-held for future telecommunications use. 32.3200 Section 32.3200 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

47 CFR 32.3200 - Accumulated depreciation-held for future telecommunications use.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 47 Telecommunication 2 2013-10-01 2013-10-01 false Accumulated depreciation-held for future telecommunications use. 32.3200 Section 32.3200 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

Application of qualitative response models in a relevance study of older adults' health depreciation and medical care demand.

PubMed

Weng, Shuo-Chun; Chen, Yu-Chi; Chen, Ching-Yu; Cheng, Yuan-Yang; Tang, Yih-Jing; Yang, Shu-Hui; Lin, Jwu-Rong

2017-04-01

The effect of health depreciation in older people on medical care demand is not well understood. We tried to assess the medical care demand with length of hospitalization and their impact on profits as a result of health depreciation. All participants who underwent comprehensive geriatric assessment were from a prospective cohort study at a tertiary hospital. A total of 1191 cases between September 2008 to October 2012 were investigated. Three sets of qualitative response models were constructed to estimate the impact of older adults' health depreciation on multidisciplinary geriatric care services. Furthermore, we analyzed the factors affecting the composite end-point of rehospitalization within 14 days, re-admission to the emergency department within 3 days and patient death. Greater health depreciation in elderly patients was positively correlated with greater medical care demand. Three major components were defined as health depreciation: elderly adaptation function, geriatric syndromes and multiple chronic diseases. On admission, the better the basic living functions, the shorter the length of hospitalization (coefficient = -0.35, P < 0.001 in Poisson regression; coefficient = -0.33, P < 0.001 in order choice profit model; coefficient = -0.29, P < 0.001 in binary choice profit model). The major determinants for poor outcome were male sex, middle old age and length of hospitalization. However, factors that correlated with relatively good outcome were functional improvement after medical care services and level of disease education. An optimal allocation system for selection of cases into multidisciplinary geriatric care is required because of limited resources. Outcomes will improve with health promotion and preventive care services. Geriatr Gerontol Int 2017; 17: 645-652. © 2016 Japan Geriatrics Society.

78 FR 18676 - Information Collection Activities; Rail Depreciation Studies

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-27

... Management and Budget, Office of Information and Regulatory Affairs, Attention: Patrick Fuchs, Surface.... Type of Review: Collection in existence without a Control Number. Respondents: Class I railroads... other depreciable property. Total Annual Hour Burden: 3,605 hours (515 hours x 7 Class I railroads...

The Time Line Technique Teaching Tool in Accounting

ERIC Educational Resources Information Center

Eisner, Emanuel

1977-01-01

Graphic examples of the use of the time line in accounting are presented in five problems statements (with comments) in the following areas: Depreciation expense vs. the contra asset, accumulated depreciation; adjusting entries (deferrals, accruals); discounting notes receivable; bond accounting; and compound interest concepts. (TA)

30 CFR 206.159 - Determination of processing allowances.

Code of Federal Regulations, 2010 CFR

2010-07-01

... processing contract includes more than one gas plant product and the processing costs attributable to each... the initial depreciable investment in the processing plant multiplied by a rate of return in... for depreciable fixed assets (including costs of delivery and installation of capital equipment) which...

47 CFR 32.6562 - Depreciation expense-property held for future telecommunications use.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Depreciation expense-property held for future telecommunications use. 32.6562 Section 32.6562 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

47 CFR 36.504 - Accumulated depreciation-Property held for future telecommunications use-Account 3200.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accumulated depreciation-Property held for future telecommunications use-Account 3200. 36.504 Section 36.504 Telecommunication FEDERAL... PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR...

47 CFR 32.6562 - Depreciation expense-property held for future telecommunications use.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Depreciation expense-property held for future telecommunications use. 32.6562 Section 32.6562 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

47 CFR 36.504 - Accumulated depreciation-Property held for future telecommunications use-Account 3200.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Accumulated depreciation-Property held for future telecommunications use-Account 3200. 36.504 Section 36.504 Telecommunication FEDERAL... PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR...

47 CFR 36.504 - Accumulated depreciation-Property held for future telecommunications use-Account 3200.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Accumulated depreciation-Property held for future telecommunications use-Account 3200. 36.504 Section 36.504 Telecommunication FEDERAL... PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR...

47 CFR 32.6562 - Depreciation expense-property held for future telecommunications use.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 47 Telecommunication 2 2012-10-01 2012-10-01 false Depreciation expense-property held for future telecommunications use. 32.6562 Section 32.6562 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

47 CFR 36.504 - Accumulated depreciation-Property held for future telecommunications use-Account 3200.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 47 Telecommunication 2 2013-10-01 2013-10-01 false Accumulated depreciation-Property held for future telecommunications use-Account 3200. 36.504 Section 36.504 Telecommunication FEDERAL... PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR...

47 CFR 32.6562 - Depreciation expense-property held for future telecommunications use.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Depreciation expense-property held for future telecommunications use. 32.6562 Section 32.6562 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

47 CFR 32.6562 - Depreciation expense-property held for future telecommunications use.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 47 Telecommunication 2 2013-10-01 2013-10-01 false Depreciation expense-property held for future telecommunications use. 32.6562 Section 32.6562 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

47 CFR 36.504 - Accumulated depreciation-Property held for future telecommunications use-Account 3200.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 47 Telecommunication 2 2012-10-01 2012-10-01 false Accumulated depreciation-Property held for future telecommunications use-Account 3200. 36.504 Section 36.504 Telecommunication FEDERAL... PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR...

2 CFR 200.436 - Depreciation.

Code of Federal Regulations, 2014 CFR

2014-01-01

... three general components of a building: building shell (including construction and design costs... from asset use. The non-Federal entity may be compensated for the use of its buildings, capital... considered as the acquisition cost. Such assets may be depreciated or claimed as matching but not both. For...

A new lifetime estimation model for a quicker LED reliability prediction

NASA Astrophysics Data System (ADS)

Hamon, B. H.; Mendizabal, L.; Feuillet, G.; Gasse, A.; Bataillou, B.

2014-09-01

LED reliability and lifetime prediction is a key point for Solid State Lighting adoption. For this purpose, one hundred and fifty LEDs have been aged for a reliability analysis. LEDs have been grouped following nine current-temperature stress conditions. Stress driving current was fixed between 350mA and 1A and ambient temperature between 85C and 120°C. Using integrating sphere and I(V) measurements, a cross study of the evolution of electrical and optical characteristics has been done. Results show two main failure mechanisms regarding lumen maintenance. The first one is the typically observed lumen depreciation and the second one is a much more quicker depreciation related to an increase of the leakage and non radiative currents. Models of the typical lumen depreciation and leakage resistance depreciation have been made using electrical and optical measurements during the aging tests. The combination of those models allows a new method toward a quicker LED lifetime prediction. These two models have been used for lifetime predictions for LEDs.

48 CFR 9904.409-50 - Techniques for application.

Code of Federal Regulations, 2014 CFR

2014-10-01

... the appropriate depreciation charges involves estimates both of service life and of the likely pattern of consumption of services in the cost accounting periods included in such life. In selecting service life estimates and in selecting depreciation methods, many of the same physical and economic factors...

48 CFR 9904.409-50 - Techniques for application.

Code of Federal Regulations, 2013 CFR

2013-10-01

... the appropriate depreciation charges involves estimates both of service life and of the likely pattern of consumption of services in the cost accounting periods included in such life. In selecting service life estimates and in selecting depreciation methods, many of the same physical and economic factors...

18 CFR 367.4030 - Account 403, Depreciation expense.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 403, Depreciation expense. 367.4030 Section 367.4030 Conservation of Power and Water Resources FEDERAL ENERGY... equipment, tools, work equipment, power operated equipment and other general equipment may be charged to...

18 CFR 367.4030 - Account 403, Depreciation expense.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 403, Depreciation expense. 367.4030 Section 367.4030 Conservation of Power and Water Resources FEDERAL ENERGY... equipment, tools, work equipment, power operated equipment and other general equipment may be charged to...

18 CFR 367.4030 - Account 403, Depreciation expense.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 403, Depreciation expense. 367.4030 Section 367.4030 Conservation of Power and Water Resources FEDERAL ENERGY... equipment, tools, work equipment, power operated equipment and other general equipment may be charged to...

18 CFR 367.4030 - Account 403, Depreciation expense.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 403, Depreciation expense. 367.4030 Section 367.4030 Conservation of Power and Water Resources FEDERAL ENERGY... equipment, tools, work equipment, power operated equipment and other general equipment may be charged to...

Are You Ready To Display Depreciation?

ERIC Educational Resources Information Center

Bosserman, David C.

2000-01-01

Addresses issues raised for public colleges and universities as a result of the Governmental Accounting Standards Board (GASB) requirements concerning inclusion of depreciation on an institution's Statement of Revenues, Expenses, and Changes in Net Assets. Provides a sample impact analysis and financial statements for a hypothetical university to…

30 CFR 206.259 - Determination of washing allowances.

Code of Federal Regulations, 2010 CFR

2010-07-01

...) Allowable maintenance expenses include: Maintenance of the wash plant; maintenance of equipment; maintenance..., or a cost equal to the depreciable investment in the wash plant multiplied by the rate of return in... depreciable fixed assets (including costs of delivery and installation of capital equipment) which are an...

Roadway alignments as assets: evaluating alternatives for valuing major highway corridor rights of way.

DOT National Transportation Integrated Search

2010-12-01

In most highway asset management exercises, real estate used in alignments is considered to be an asset class that does not depreciate. Although the treatment of right of way assets as non-depreciable real property may be appropriate as an accounting...

Environmental values, ethics, and depreciative behavior in wildland settings

Treesearch

Dorceta E. Taylor; Patricia L. Winter

1995-01-01

Preliminary results were examined from a self-administered questionnaire regarding the relationships between personal values, individual characteristics, and depreciative behaviors. Respondents were queried about socio-demographics, reasons for visiting forest recreation areas, reasons for liking and disliking the forest, activities witnessed while visiting the forest...

Lemons and Leases in the Used Business Aircraft Market.

ERIC Educational Resources Information Center

Gilligan, Thomas W.

2004-01-01

Given adverse selection, durable goods that trade less frequently depreciate more quickly. Consistent with this prediction, I find an inverse relationship between depreciation and trading volume for less reliable brands of used business aircraft. Additionally, recent theoretical analyses suggest that leasing, by increasing the average quality of…

30 CFR 206.157 - Determination of transportation allowances.

Code of Federal Regulations, 2010 CFR

2010-07-01

... and a return on undepreciated capital investment in accordance with paragraph (b)(2)(iv)(A) of this... allowable expenses. (iv) A lessee may use either depreciation or a return on depreciable capital investment... investment in the transportation system multiplied by the rate of return determined pursuant to paragraph (b...

Longevity and Depreciation of Audiovisual Equipment.

ERIC Educational Resources Information Center

Post, Richard

1987-01-01

Describes results of survey of media service directors at public universities in Ohio to determine the expected longevity of audiovisual equipment. Use of the Delphi technique for estimates is explained, results are compared with an earlier survey done in 1977, and use of spreadsheet software to calculate depreciation is discussed. (LRW)

Recognition of Depreciation by Not-For-Profit Institutions. A NACUBO Mongraph.

ERIC Educational Resources Information Center

Forrester, Robert T.; Collins, Stephen J.

Information on depreciation concepts, accounting procedures, and reporting formats in not-for-profit institutions is provided. Details are included on the requirements and implications of the Financial Accounting Standards Board's Statement of Financial Accounting Standards no. 93 (FASB 93). Following highlights of FASB 93, an overview looks at…

77 FR 34461 - Agency Information Collection Activity; Proposed Collection

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-11

... of property under Internal Revenue Code sections 108 and 1017. The regulation affects taxpayers that... is required for a taxpayer to elect to reduce the adjusted bases of depreciable property under section 108(b)(5), to elect to treat section 1221(l) real property as either depreciable property or...

26 CFR 1.611-5 - Depreciation of improvements.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.611-5 Depreciation of improvements. (a) In general. Section 611 provides in the case of mines, oil and gas wells, other natural deposits, and timber that...). (b) Special rules for mines, oil and gas wells, other natural deposits and timber. (1) For principles...

A behavioral intervention tool for recreation managers

Treesearch

S.M. Burn; P.L. Winter

2008-01-01

Depreciative behaviors and other undesirable recreationist actions continue to be a topic of great interest for recreation management (fig. 1). Maintaining park ecosystems involves responding to and preventing damage from depreciative recreationist behavior, and recreation managers are charged with developing and selecting eff ective tools to address the costly and...

17 CFR 256.108 - Accumulated provision for depreciation and amortization of service company property.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., unless the company maintains costs and related reserves for specific units or types of property. (c... depreciation and amortization of service company property. 256.108 Section 256.108 Commodity and Securities... COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Balance Sheet...

47 CFR 32.6560 - Depreciation and amortization expenses.

Code of Federal Regulations, 2010 CFR

2010-10-01

... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6560 Depreciation and amortization expenses. Class B telephone companies shall use this account for expenses of the type and character required of Class A companies in Accounts 6561 through 6565. [69 FR 53652, Sept. 2...

26 CFR 1.168(i)-4 - Changes in use.

Code of Federal Regulations, 2010 CFR

2010-04-01

... ceases to be tax-exempt use property (as defined in section 168(h)). (2) Determination of change in the... outside the United States during the taxable year. The determination of whether MACRS property is used... slower depreciation method—(1) Determination of the appropriate optional depreciation table. If a change...

22 CFR 33.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Definitions. 33.2 Section 33.2 Foreign... UNDER SECTION 7 § 33.2 Definitions. For the purpose of this part, the following terms mean: Act. The... which may be depreciated for income tax purposes. Depreciated replacement costs. The present replacement...

14 CFR 399.43 - Treatment of leased aircraft.

Code of Federal Regulations, 2010 CFR

2010-01-01

... leased aircraft value (determined on a constructive depreciated basis) in relation to net book value of... aircraft, to the extent that such risks are not compensated by the return on investment. Such profit... exceeding depreciation plus return on investment computed as if the aircraft had been purchased by the...

30 CFR 206.262 - Determination of transportation allowances.

Code of Federal Regulations, 2010 CFR

2010-07-01

... production for the mutual benefit of the lessee and the lessor, then MMS shall require that the... depreciation and a return on undepreciated capital investment in accordance with paragraph (b)(2)(iv)(A) of... other alternative without approval of the MMS. (A) To compute depreciation, the lessee may elect to use...

26 CFR 1.556-2 - Adjustments to taxable income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... of deductions for trade or business expenses and depreciation which are allocable to the operation... computed without the deduction of the amount disallowed under section 556(b)(5), relating to expenses and... disallowed under section 556(b)(5), relating to expenses and depreciation applicable to property of the...

75 FR 60508 - Proposed Collection; Comment Request For Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-30

...: Title: Election to Expense Certain Depreciable Business Assets. OMB Number: 1545-1201. Regulation... comments concerning an existing final regulation, PS-52-88 (TD 8455), Election to Expense Certain Depreciable Business Assets. (Sec. Sec. 1.179-2, 1.179-3). DATES: Written comments should be received on or...

47 CFR 43.43 - Reports of proposed changes in depreciation rates.

Code of Federal Regulations, 2011 CFR

2011-10-01

... all depreciable plant, (i) the book cost of plant at the most recent date available, (ii) the... supplement the data required by paragraph (b) of this section) with copies of the underlying studies... basic factors, including company plans of forecasted retirements and additions, recent annual...

47 CFR 32.22 - Comprehensive interperiod tax allocation.

Code of Federal Regulations, 2012 CFR

2012-10-01

... deferred taxes which arise from the use of an accelerated method of depreciation. (c) Subsidiary records... that uses accelerated depreciation (or recognizes taxable income or losses upon the retirement of... book and tax capital recovery, shall be normalized. (2) Records shall be maintained so as to show the...

Posttraumatic Growth and Depreciation as Independent Experiences and Predictors of Well-Being

ERIC Educational Resources Information Center

Cann, Arnie; Calhoun, Lawrence G.; Tedeschi, Richard G.; Solomon, David T.

2010-01-01

Positive changes (posttraumatic growth [PTG]) and negative changes (posttraumatic depreciation [PTD]) were assessed using the PTGI-42 with persons reporting changes from a stressful event. PTG and PTD were uncorrelated, and PTG was much greater than PTD. PTG was positively related to disruption of core beliefs and recent deliberate rumination and…

26 CFR 1.9001-1 - Change from retirement to straight-line method of computing depreciation.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES General Actuarial Valuations § 1.9001-1 Change from retirement to straight-line method of computing depreciation. (a) In general. The... irrevocable election to have the provisions of the Retirement-Straight Line Adjustment Act of 1958 apply. This...

26 CFR 1.167(g)-1 - Basis for depreciation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Basis for depreciation. 1.167(g)-1 Section 1.167(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(g)-1 Basis...

26 CFR 1.167(g)-1 - Basis for depreciation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Basis for depreciation. 1.167(g)-1 Section 1.167(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(g)-1 Basis...

26 CFR 1.167(g)-1 - Basis for depreciation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Basis for depreciation. 1.167(g)-1 Section 1.167(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(g)-1 Basis...

26 CFR 1.167(g)-1 - Basis for depreciation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Basis for depreciation. 1.167(g)-1 Section 1.167(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(g)-1 Basis...

26 CFR 1.167(g)-1 - Basis for depreciation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Basis for depreciation. 1.167(g)-1 Section 1.167(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(g)-1 Basis...

26 CFR 1.168(k)-1 - Additional first year depreciation deduction.

Code of Federal Regulations, 2011 CFR

2011-04-01

....168(k)-1 Section 1.168(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Corporations § 1.168(k)-1 Additional first year depreciation deduction. (a) Scope and definitions—(1) Scope... deduction allowable under section 168(k)(1) for qualified property and the 50-percent additional first year...

17 CFR 210.12-28 - Real estate and accumulated depreciation. 1

Code of Federal Regulations, 2013 CFR

2013-04-01

... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false Real estate and accumulated... AND CONSERVATION ACT OF 1975 Form and Content of Schedules § 210.12-28 Real estate and accumulated depreciation. 1 [For Certain Real Estate Companies] Column A—Description 2 Column B—Encumbrances Column C...

17 CFR 210.12-28 - Real estate and accumulated depreciation. 1

Code of Federal Regulations, 2014 CFR

2014-04-01

... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false Real estate and accumulated... AND CONSERVATION ACT OF 1975 For Certain Real Estate Companies § 210.12-28 Real estate and accumulated depreciation. 1 [For Certain Real Estate Companies] Column A—Description 2 Column B—Encumbrances Column C...

17 CFR 210.12-28 - Real estate and accumulated depreciation. 1

Code of Federal Regulations, 2012 CFR

2012-04-01

... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false Real estate and accumulated... AND CONSERVATION ACT OF 1975 Form and Content of Schedules § 210.12-28 Real estate and accumulated depreciation. 1 [For Certain Real Estate Companies] Column A—Description 2 Column B—Encumbrances Column C...

The "Depreciation" and "Appreciation" of Some Address Terms in China.

ERIC Educational Resources Information Center

Zhucheng, Ju

1991-01-01

Examines how the cultural revolution in China has changed, to some extent, the rules governing the use of address terms, discussing the close interrelation between the use of address terms and cultural values and how the change in mental outlook has led to the depreciation or appreciation of certain terms. (Author/CB)

76 FR 12090 - Commission Information Collection Activities (FERC-73); Comment Request; Extension

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-04

... Pipelines Service Life Data'' (OMB No. 1902-0019) is used by the Commission to implement the statutory... depreciation rates, the pipeline companies are required to provide service life data as part of their data submissions if the proposed depreciation rates are based on the remaining physical life calculations. [[Page...

47 CFR 1.787 - Reports of proposed changes in depreciation rates.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 1 2014-10-01 2014-10-01 false Reports of proposed changes in depreciation rates. 1.787 Section 1.787 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL PRACTICE AND PROCEDURE Complaints, Applications, Tariffs, and Reports Involving Common Carriers Financial and Accounting Reports and Requests § 1.787 Reports of...

Minimization of lumen depreciation in LED lamps using thermal transient behavior analysis and design optimizations.

PubMed

Khan, M Nisa

2016-02-10

We expansively investigate thermal behaviors of various general-purpose light-emitting diode (LED) lamps and apply our measured results, validated by simulation, to establish lamp design rules for optimizing their optical and thermal properties. These design rules provide the means to minimize lumen depreciation over time by minimizing the periods for lamps to reach thermal steady-state while maintaining their high luminous efficacy and omnidirectional light distribution capability. While it is well known that minimizing the junction temperature of an LED leads to a longer lifetime and an increased lumen output, our study demonstrates, for the first time, to the best of our knowledge, that it is also important to minimize the time it takes to reach thermal equilibrium because doing so minimizes lumen depreciation and enhances light output and color stability during operation. Specifically, we have found that, in addition to inadequate heat-sink fin areas for a lamp configuration, LEDs mounted on multiple boards, as opposed to a single board, lead to longer periods for reaching thermal equilibrium contributing to larger lumen depreciation.

Dollar’s Vulnerability and the Implications for National Security

DTIC Science & Technology

2009-12-01

higher inflation leads to exchange - rate depreciation as well as increased volatility. 36 This indicates that expansionary monetary policy would also...resulted in debasement and depreciation.7 Thus, exchange rate and currency convertibility problems...creation and evolution of international currencies. The problems of establishing and maintaining exchange rates and retaining value led to a system

East Europe Report

DTIC Science & Technology

1986-01-16

9 ) Ersatzteile (IQ) Key: 1. 2. 3. 4 . 5 . 6. 7. 8. 9 . 10. one year and a...terms. 4 ) Filling out the inventory lists. 5 ) Evaluation of the results, above all in regard to the impact on profit and expenditures.->-> The ...depreciation rates and depreciation modes 5 ) Incorporation of the new values in the balance sheets of combines and enterprises It therefore is

18 CFR 367.1080 - Account 108, Accumulated provision for depreciation of service company property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1080..., Accumulated provision for depreciation of service company property. 367.1080 Section 367.1080 Conservation of... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM...

26 CFR 1.1239-1 - Gain from sale or exchange of depreciable property between certain related taxpayers after...

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxpayer is legally separated from his spouse under an interlocutory decree of divorce, the taxpayer and... divorce, an individual transfers depreciable property to his spouse and, because of this section, the gain... is treated as ordinary income by reason of this section shall be taxable to the transferor...

26 CFR 1.168(i)-6 - Like-kind exchanges and involuntary conversions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... service in July 1997. Since the recovery period and depreciation method prescribed under section 168 for... originally been placed in service in July 1998 and disposed of in July 2004 using a 27.5 year recovery period... acquired and placed in service in 2004, its basis is depreciated over the remaining 21.5 year recovery...

26 CFR 1.199-7 - Expanded affiliated groups.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Expanded affiliated groups. 1.199-7 Section 1... 2017 and 2018, B has $5 of depreciation with respect to the $50 of its additional basis that exceeds A... corporation. For each taxable year 2017 and 2018, B takes into account $5 of depreciation rather than the $0...

26 CFR 1.199-7 - Expanded affiliated groups.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Expanded affiliated groups. 1.199-7 Section 1... 2017 and 2018, B has $5 of depreciation with respect to the $50 of its additional basis that exceeds A... corporation. For each taxable year 2017 and 2018, B takes into account $5 of depreciation rather than the $0...

26 CFR 1.199-7 - Expanded affiliated groups.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Expanded affiliated groups. 1.199-7 Section 1... 2017 and 2018, B has $5 of depreciation with respect to the $50 of its additional basis that exceeds A... corporation. For each taxable year 2017 and 2018, B takes into account $5 of depreciation rather than the $0...

26 CFR 1.199-7 - Expanded affiliated groups.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Expanded affiliated groups. 1.199-7 Section 1... 2017 and 2018, B has $5 of depreciation with respect to the $50 of its additional basis that exceeds A... corporation. For each taxable year 2017 and 2018, B takes into account $5 of depreciation rather than the $0...

26 CFR 1.704-4 - Distribution of contributed property.

Code of Federal Regulations, 2011 CFR

2011-04-01

... over its remaining 10-year recovery period. The partnership has book depreciation of $3,000 per year... depreciation deduction of $2,000 per year (10 percent of the $20,000 tax basis in Property A). This $2,000 tax... section on the distribution of such property to another partner within five years of its contribution to...

26 CFR 1.611-5 - Depreciation of improvements.

Code of Federal Regulations, 2010 CFR

2010-04-01

.... Section 611 provides in the case of mines, oil and gas wells, other natural deposits, and timber that... governing the apportioning of depreciation allowances under sections 611 and 167 in the case of property held by one person for life with remainder to another or in the case of property held in trust or by an...

32 CFR 37.540 - May I accept fully depreciated real property or equipment as cost sharing?

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 1 2010-07-01 2010-07-01 false May I accept fully depreciated real property or equipment as cost sharing? 37.540 Section 37.540 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE DoD GRANT AND AGREEMENT REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Pre-Award Business...

17 CFR 210.12-12C - Summary schedule of investments in securities of unaffiliated issuers.

Code of Federal Regulations, 2010 CFR

2010-04-01

...: (a) Aggregate gross unrealized appreciation for all securities in which there is an excess of value over tax cost, (b) the aggregate gross unrealized depreciation for all securities in which there is an excess of tax cost over value, (c) the net unrealized appreciation or depreciation, and (d) the aggregate...

18 CFR 347.1 - Material to support request for newly established or changed property account depreciation studies.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Material to support... Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY... table of the proposed depreciation rates by account. (4) An explanation of the average remaining life on...

18 CFR 347.1 - Material to support request for newly established or changed property account depreciation studies.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Material to support... Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY... table of the proposed depreciation rates by account. (4) An explanation of the average remaining life on...

18 CFR 347.1 - Material to support request for newly established or changed property account depreciation studies.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Material to support... Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY... table of the proposed depreciation rates by account. (4) An explanation of the average remaining life on...

26 CFR 1.1385-1 - Amounts includible in patron's gross income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... take into account in the computation of depreciation. P files his income tax returns on a calendar year... patronage dividend to P of $300 in cash with respect to his purchase of the farm implement. P will adjust..., or in computing his depreciation deduction, for the year 1965. In 1968, P receives $300 cash from the...

29 CFR 15.27 - Computation of award and finality of settlement.

Code of Federal Regulations, 2010 CFR

2010-07-01

... of its repair; or (3) The actual value at the time of its loss, damage, or destruction. The actual value is determined by using the current replacement cost or the depreciated value of the item since its acquisition, whichever is lower, less any salvage value of the item in question. (b) Depreciation in value is...

29 CFR 15.27 - Computation of award and finality of settlement.

Code of Federal Regulations, 2011 CFR

2011-07-01

... of its repair; or (3) The actual value at the time of its loss, damage, or destruction. The actual value is determined by using the current replacement cost or the depreciated value of the item since its acquisition, whichever is lower, less any salvage value of the item in question. (b) Depreciation in value is...

49 CFR 1242.51 - Dismantling retired property and depreciation (accounts XX-27-39 and 62-27-00).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Dismantling retired property and depreciation (accounts XX-27-39 and 62-27-00). 1242.51 Section 1242.51 Transportation Other Regulations Relating to... (accounts XX-27-39 and 62-27-00). Separate common expenses in proportion to the separation of common repair...

49 CFR 1242.37 - Dismantling retired property and depreciation (accounts XX-26-39 and 62-26-00).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Dismantling retired property and depreciation (accounts XX-26-39 and 62-26-00). 1242.37 Section 1242.37 Transportation Other Regulations Relating to... (accounts XX-26-39 and 62-26-00). Separate common expenses in each account in proportion to the separation...

18 CFR 347.1 - Material to support request for newly established or changed property account depreciation studies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... will protect individual shippers. (1) A brief summary relating to the general principles on which the proposed depreciation rates are based (e.g., why the economic life of the pipeline section is less then the... a physical basis and on an economic basis. (5) The following specific background data must be...

26 CFR 1.1239-1 - Gain from sale or exchange of depreciable property between certain related taxpayers after...

Code of Federal Regulations, 2011 CFR

2011-04-01

... a taxpayer is legally separated from his spouse under an interlocutory decree of divorce, the... decree of divorce, an individual transfers depreciable property to his spouse and, because of this... individual, owns 79 percent of the stock (by value) of Corporation X, and a trust for A's children owns the...

26 CFR 1.1239-1 - Gain from sale or exchange of depreciable property between certain related taxpayers after...

Code of Federal Regulations, 2012 CFR

2012-04-01

... a taxpayer is legally separated from his spouse under an interlocutory decree of divorce, the... decree of divorce, an individual transfers depreciable property to his spouse and, because of this... individual, owns 79 percent of the stock (by value) of Corporation X, and a trust for A's children owns the...

26 CFR 1.1239-1 - Gain from sale or exchange of depreciable property between certain related taxpayers after...

Code of Federal Regulations, 2013 CFR

2013-04-01

... a taxpayer is legally separated from his spouse under an interlocutory decree of divorce, the... decree of divorce, an individual transfers depreciable property to his spouse and, because of this... individual, owns 79 percent of the stock (by value) of Corporation X, and a trust for A's children owns the...

26 CFR 1.1239-1 - Gain from sale or exchange of depreciable property between certain related taxpayers after...

Code of Federal Regulations, 2014 CFR

2014-04-01

... a taxpayer is legally separated from his spouse under an interlocutory decree of divorce, the... decree of divorce, an individual transfers depreciable property to his spouse and, because of this... individual, owns 79 percent of the stock (by value) of Corporation X, and a trust for A's children owns the...

26 CFR 1.168(i)-1T - General asset accounts (temporary).

Code of Federal Regulations, 2014 CFR

2014-04-01

... aircraft is a unit of property as determined under § 1.263(a)-3T(e)(3). However, for disposition purposes... depreciation deduction. (5) Mass assets is a mass or group of individual items of depreciable assets— (i) That... the mass or group; (iii) Numerous in quantity; (iv) Usually accounted for only on a total dollar or...

26 CFR 1.168(i)-1T - General asset accounts (temporary).

Code of Federal Regulations, 2013 CFR

2013-04-01

... aircraft is a unit of property as determined under § 1.263(a)-3T(e)(3). However, for disposition purposes... depreciation deduction. (5) Mass assets is a mass or group of individual items of depreciable assets— (i) That... the mass or group; (iii) Numerous in quantity; (iv) Usually accounted for only on a total dollar or...

26 CFR 1.168(i)-1T - General asset accounts (temporary).

Code of Federal Regulations, 2012 CFR

2012-04-01

... aircraft is a unit of property as determined under § 1.263(a)-3T(e)(3). However, for disposition purposes... depreciation deduction. (5) Mass assets is a mass or group of individual items of depreciable assets— (i) That... the mass or group; (iii) Numerous in quantity; (iv) Usually accounted for only on a total dollar or...

26 CFR 1.167(f)-1 - Reduction of salvage value taken into account for certain personal property.

Code of Federal Regulations, 2011 CFR

2011-04-01

... does not exceed 10 percent of the basis of the property for determining depreciation, as of the time as... into account all adjustments under section 1016 other than (1) the adjustment under section 1016(a)(2) for depreciation allowed or allowable to the taxpayer, and (2) the adjustment under section 1016(a)(19...

76 FR 49569 - Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-10

... on or after May 1, 2009. Special Analyses It has been determined that this Treasury decision is not a.... * * * * * (b) * * * (2) Computation of depreciation factor. If the valuation of the remainder interest in depreciable property is dependent upon the continuation of one life, a special factor must be used. The factor...

Choosing to encourage or discourage: Perceived effectiveness of prescriptive and proscriptive messages

Treesearch

P.L. Winter; B.J. Sagarin; K. Rhoads; D.W. Barrett; R.B. Cialdini

2000-01-01

The estimated cost of repairing damage caused to recreational sites annually is in the hundreds of millions of dollars. These depreciative activities also reduce the quality of visitors’ experiences in the damaged areas. Indirect methods, such as visitor education through brochures and signs, continue to be the least controversial management approaches to depreciative...

Controls Over Army Real Property Financial Reporting

DTIC Science & Technology

2008-03-28

Property Accountability System DUSD(I&E) Deputy Under Secretary of Defense (Installations and Environment) GAO Government Accountability Office GAAP ... depreciate real property, and pass financial data to the financial statements. The process should employ the same system functionality and monthly cutoff...acquisition cost of assets less accumulated depreciation on those assets. Real Property Responsibilities The U.S. Army Assistant Chief of Staff for

Contractor Productivity Measurement.

DTIC Science & Technology

1984-06-01

Principles ( GAAP ) or Uniform Cost Accounting Standards (CAS) as detailed in Federal Acquisition Regulation (FAR) Part 30 and DOD FAR Supplement, Appendix 0...revaluation management input, investor input, taxes, depreciation , etc., are all called out and addressed. The treatment of potential problems such as...of 20 percent. Since many cash flow items require tracking of book value, depreciation and cost- reducing effects of the investment, these items are

26 CFR 1.48-4 - Election of lessor of new section 38 property to treat lessee as purchaser.

Code of Federal Regulations, 2010 CFR

2010-04-01

... OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain... depreciation (or amortization in lieu of depreciation) is allowable to the lessor, it must have a useful life... property must commence with the lessor. See paragraph (b) of this section for the application of the rules...

Depreciation of public goods in spatial public goods games

NASA Astrophysics Data System (ADS)

Shi, Dong-Mei; Zhuang, Yong; Li, Yu-Jian; Wang, Bing-Hong

2011-10-01

In real situations, the value of public goods will be reduced or even lost because of external factors or for intrinsic reasons. In this work, we investigate the evolution of cooperation by considering the effect of depreciation of public goods in spatial public goods games on a square lattice. It is assumed that each individual gains full advantage if the number of the cooperators nc within a group centered on that individual equals or exceeds the critical mass (CM). Otherwise, there is depreciation of the public goods, which is realized by rescaling the multiplication factor r to (nc/CM)r. It is shown that the emergence of cooperation is remarkably promoted for CM > 1 even at small values of r, and a global cooperative level is achieved at an intermediate value of CM = 4 at a small r. We further study the effect of depreciation of public goods on different topologies of a regular lattice, and find that the system always reaches global cooperation at a moderate value of CM = G - 1 regardless of whether or not there exist overlapping triangle structures on the regular lattice, where G is the group size of the associated regular lattice.

Medicare depreciation; useful life guidelines--HCFA. Proposed rule.

PubMed

1982-09-30

We are proposing to amend Medicare regulations to clarify which useful life guidelines providers of health care services may use to determine the useful life of a depreciable asset for Medicare reimbursement purposes. Current regulations state that providers must utilize HHS useful life guidelines or, if none have been published by HHS, the American Hospital Association (AHA) useful life guidelines of 1973 or IRS guidelines. We are proposing to eliminate the reference to IRS guidelines because those previously acceptable for Medicare purposes are outdated and have been made obsolete by the IRS or by statutory change. We would also delete the specific reference to the 1973 AHA guidelines. In addition, we intend this amendment to clarify that certain tax legislation on accelerated depreciation, recently passed by Congress, does not apply to the Medicare program.

26 CFR 1.1502-15A - Limitations on the allowance of built-in deductions for consolidated return years beginning...

Code of Federal Regulations, 2010 CFR

2010-04-01

... parent of a group filing consolidated returns on the basis of a calendar year and that P purchases all of... with an adjusted basis of $100 and a fair market value of $50. If the group files a consolidated return... depreciable asset and is not sold by S, depreciation deductions attributable to the $50 difference between...

Revising the Depreciation and Investment Credit Lessons for Farm Management and Supervised Occupational Experience for Use in Missouri Programs of Vocational Agriculture. Final Report.

ERIC Educational Resources Information Center

Rohrbach, Norman; And Others

This project developed four lessons that reflect the 1981 tax laws as they relate to the use of investment credit and depreciation in farm accounting systems. Project staff reviewed tax laws and related materials and identified four lessons in farm management and supervised occupational experience that needed revision. Materials were then…

Family Child Care Inventory-Keeper: The Complete Log for Depreciating and Insuring Your Property. Redleaf Business Series.

ERIC Educational Resources Information Center

Copeland, Tom

Figuring depreciation can be the most difficult aspect of filing tax returns for a family child care program. This inventory log for family child care programs is designed to assist in keeping track of the furniture, appliances, and other property used in the child care business; once these items have been identified, they can be deducted as…

Tax savings for your practice. New tax law accelerates depreciation write-off.

PubMed

Dennis-Escoffier, Shirley; Quintana, Olga

2004-04-01

The Jobs and Growth Tax Relief Reconciliation Act of 2003 provides benefits for your medical group practice by quadrupling the expensing deduction and increasing additional first-year bonus depreciation. These increases are not permanent--some expire as soon as the end of 2004. So now is the time to start planning to maximize the tax-saving benefits for your practice.

Seismic Risk Assessment and Loss Estimation for Tbilisi City

NASA Astrophysics Data System (ADS)

Tsereteli, Nino; Alania, Victor; Varazanashvili, Otar; Gugeshashvili, Tengiz; Arabidze, Vakhtang; Arevadze, Nika; Tsereteli, Emili; Gaphrindashvili, Giorgi; Gventcadze, Alexander; Goguadze, Nino; Vephkhvadze, Sophio

2013-04-01

The proper assessment of seismic risk is of crucial importance for society protection and city sustainable economic development, as it is the essential part to seismic hazard reduction. Estimation of seismic risk and losses is complicated tasks. There is always knowledge deficiency on real seismic hazard, local site effects, inventory on elements at risk, infrastructure vulnerability, especially for developing countries. Lately great efforts was done in the frame of EMME (earthquake Model for Middle East Region) project, where in the work packages WP1, WP2 , WP3 and WP4 where improved gaps related to seismic hazard assessment and vulnerability analysis. Finely in the frame of work package wp5 "City Scenario" additional work to this direction and detail investigation of local site conditions, active fault (3D) beneath Tbilisi were done. For estimation economic losses the algorithm was prepared taking into account obtained inventory. The long term usage of building is very complex. It relates to the reliability and durability of buildings. The long term usage and durability of a building is determined by the concept of depreciation. Depreciation of an entire building is calculated by summing the products of individual construction unit' depreciation rates and the corresponding value of these units within the building. This method of calculation is based on an assumption that depreciation is proportional to the building's (constructions) useful life. We used this methodology to create a matrix, which provides a way to evaluate the depreciation rates of buildings with different type and construction period and to determine their corresponding value. Finally loss was estimated resulting from shaking 10%, 5% and 2% exceedance probability in 50 years. Loss resulting from scenario earthquake (earthquake with possible maximum magnitude) also where estimated.

26 CFR 1.170A-12T - Valuation of a remainder interest in real property for contributions made after July 31, 1969...

Code of Federal Regulations, 2010 CFR

2010-04-01

... depreciation factor. If the valuation of the remainder interest in depreciable property is dependent upon the... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Valuation of a remainder interest in real property for contributions made after July 31, 1969 (temporary). 1.170A-12T Section 1.170A-12T Internal...

The influence of place attachment and experience use history on perceived depreciative visitor behavior and crowding in an urban national park.

PubMed

Eder, Renate; Arnberger, Arne

2012-10-01

Research on recreational place attachment suggests that place identity, or the emotional/symbolic ties people have to places, and place dependence, which describes a functional attachment to a specific place, influence the perception of social and environmental site conditions. Recent research, however, has found that place attachment is not always a predictor of such perceptions. This study investigated the influence of place attachment and experience use history on the perception of depreciative visitor behavior, recreation impacts and crowding in an urban national park. In 2006, 605 on-site visitors to the heavily-used Viennese part of the Danube Floodplains National Park were asked about past experience, place attachment, perceptions of depreciative visitor behavior, crowding, changes in visitor numbers during the past ten years, and recreation impacts on wildlife. Confirmatory factor analysis confirmed the two dimensions of place attachment. Linear regression analyses found that place identity and place dependence were related to some perceived depreciative visitor behaviors and visitor number changes but not to crowding, while experience use history additionally related to perceived crowding. Visitors with higher place attachment and past experience were more sensitive to social and environmental site conditions. Management implications of the findings are discussed.

The Dollar’s Vulnerability and the Threat to National Security

DTIC Science & Technology

2011-01-01

Monetary Fund (IMF) and the World Bank.31 The system attempted to lower trade barriers by reconciling exchange rate stability and domestic economic...2010). 41 Michael Mussa, " Exchange Rate Adjustments Needed to Reduce Global Payment Imbalances," In Dollar Adjustment: How Far? Against What?, by C...two scenarios for dollar depreciation that help answer this question. The first scenario occurs over 20 years at an annual depreciation rate of 1.75

Depreciation Requirements in the Department of Defense

DTIC Science & Technology

1982-06-01

Horngren , C. J., Cost Accounting : A Managerial Emphasis, Prentice-Hall, •IP7. 34. Anthony, R. N. and Herzlinger, R. E., Management Control in Nonprofit...consisted of both accrual and cost accounting , as well as property accounting i [Ref. 1: p. 171] The Commission also made the recommenda- i tion, with respect...Amortization of Cost Current accounting for depreciation is based upon the cost amortization concept. As defined in the Report of the Committee on

Department of Defense: Additional Actions Needed to Improve Financial Management of Military Equipment

DTIC Science & Technology

2010-07-01

GAAP ) on the results of its operations and its financial position. 7 Federal accounting standards, which are GAAP for federal government entities...not designed to capture acquisition costs and the cost of modifications and upgrades, or to calculate depreciation . Many of the financial management...2008. Business Rule for Group or Composite Depreciation . October 24, 2006. Office of the Under Secretary of Defense (Comptroller). Summary of nt of

Biofuel supply chain considering depreciation cost of installed plants

NASA Astrophysics Data System (ADS)

Rabbani, Masoud; Ramezankhani, Farshad; Giahi, Ramin; Farshbaf-Geranmayeh, Amir

2016-06-01

Due to the depletion of the fossil fuels and major concerns about the security of energy in the future to produce fuels, the importance of utilizing the renewable energies is distinguished. Nowadays there has been a growing interest for biofuels. Thus, this paper reveals a general optimization model which enables the selection of preprocessing centers for the biomass, biofuel plants, and warehouses to store the biofuels. The objective of this model is to maximize the total benefits. Costs of the model consist of setup cost of preprocessing centers, plants and warehouses, transportation costs, production costs, emission cost and the depreciation cost. At first, the deprecation cost of the centers is calculated by means of three methods. The model chooses the best depreciation method in each period by switching between them. A numerical example is presented and solved by CPLEX solver in GAMS software and finally, sensitivity analyses are accomplished.

Coming Out and the Potential for Growth in Sexual Minorities: The Role of Social Reactions and Internalized Homonegativity.

PubMed

Solomon, David; McAbee, James; Åsberg, Kia; McGee, Ashley

2015-01-01

Coming out is a significant and sometimes difficult process in the lives of sexual minorities, but disclosure can also affect wellbeing in positive ways, including reduced distress and greater relationship satisfaction. This study investigates the possibility of stress-related growth and depreciation following coming out. To obtain a diverse sample with varying coming-out experiences, data were collected from undergraduate students as well as from online sources, including lesbian, gay, and bisexual support groups and Pride groups. Regression analyses indicated that negative social reactions to coming out predicted both growth and depreciation, although they more strongly predicted depreciation. Positive social reactions were positively related to stress-related growth, while internalized homonegativity was inversely associated with growth. Although the two sample sources (online and campus) differed in some ways, sample source was not a significant predictor in the regressions, nor was it indicated as a moderator in exploratory ANOVA analyses.

Mental Depreciation and Marginal Decision Making

PubMed

Heath; Fennema

1996-11-01

We propose that individuals practice "mental depreciation," that is, they implicitly spread the fixed costs of their expenses over time or use. Two studies explore how people spread fixed costs on durable goods. A third study shows that depreciation can lead to two distinct errors in marginal decisions: First, people sometimes invest too much effort to get their money's worth from an expense (e.g., they may use a product a lot to spread the fixed expense across more uses). Second, people sometimes invest too little effort to get their money's worth: When people add a portion of the fixed cost to the current costs, their perceived marginal (i.e., incremental) costs exceed their true marginal costs. In response, they may stop investing because their perceived costs surpass the marginal benefits they are receiving. The latter effect is supported by two field studies that explore real board plan decisions by university students.

Medicare program; Medicare depreciation, useful life guidelines--HCFA. Final rule.

PubMed

1983-08-18

These final rules amend Medicare regulations to clarify which useful life guidelines may be used by providers of health care services to determine the useful life of a depreciable asset for Medicare reimbursement purposes. Current regulations state that providers must utilize the Departmental useful life guidelines or, if none have been published by the Department, either the American Hospital Association (AHA) useful life guidelines of 1973 of IRS guidelines. We are eliminating the reference to IRS guidelines because these are now outdated for Medicare purposes since they have been rendered obsolete either by the IRS or by statutory change. We are also deleting the specific reference to the 1973 AHA guidelines since these guidelines are updated by the AHA periodically. In addition, we are clarifying that certain tax legislation on accelerated depreciation, passed by Congress, does not apply to the Medicare program.

Depreciating and stating the value of hospital buildings what you need to know.

PubMed

Holmes, John R; Felsenthal, David

2009-10-01

Healthcare financial executives of not-for-profit hospitals may be overdepreciating and understating the value of the hospital building on their financial statements. Changing the remaining lives of assets and their depreciation will help enhance the bottom line for many organizations. Ensuring that they are correctly stating the investment value of their assets is one way CFOs can have a positive impact on their organization's bottom line in a tough economy.

Allocation Methods for Use in the Accrual of Manpower Costs.

DTIC Science & Technology

1983-06-01

planners more frugal in their use of military manpower (OB1, 1973). Generally Accepted Accounting Principles ( GAAP ) recognize accrual basis accounting...time. Examples of this type of allocation are depreciation or amortization of long term assets (Fremgen and Liao, 1981). It is this second concept of...financing is that the relatively "soft dollars" of the future will make it easier to contribute. A "soft dollar" is the depreciated value of the dollar

The ATA-67 Formula for Direct Operating Cost

NASA Technical Reports Server (NTRS)

Faulkner, H. B.

1972-01-01

The ATA formulas for direct operating cost were developed for the purpose of comparing different aircraft, existing or not, on the same route or the same aircraft on different routes. Such characteristics of the airline as crew pay, maintenance procedures, and depreciation schedules are kept constant. In air transportation systems analysis the 1967 ATA formula is usually used with appropriate exceptions or modifications, such as: different maintenance labor rate, total maintenance multiplied by a factor, maintenance burden deleted, different depreciation schedule, or different spares percentages.

Finite-time singularities in the dynamics of Mexican financial crises

NASA Astrophysics Data System (ADS)

Alvarez-Ramirez, Jose; Ibarra-Valdez, Carlos

2004-01-01

Historically, symptoms of Mexican financial crises have been strongly reflected in the dynamics of the Mexican peso to the dollar exchange currency market. Specifically, in the Mexican financial crises during 1990's, the peso suffered significant depreciation processes, which has important impacts in the macro- and micro-economical environment. In this paper, it is shown that the peso depreciation growth was greater than an exponential and that these growth rates are compatible with a spontaneous singularity occurring at a critical time, which signals an abrupt transition to new dynamical conditions. As in the major 1990's financial crisis in 1994-1995, some control actions (e.g., increasing the USA dollar supply) are commonly taken to decelerate the degree of abruptness of peso depreciation. Implications of these control actions on the crisis dynamics are discussed. Interestingly, by means of a simple model, it is demonstrated that the time at which the control actions begin to apply is critical to moderate the adverse effects of the financial crisis.

Expense comparison of a telemedicine practice versus a traditional clinical practice.

PubMed

Barker, Gail P; Krupinski, Elizabeth A; Schellenberg, Bonnie; Weinstein, Ronald S

2004-01-01

This paper compares the expenses of a telemedicine program to those of a traditional clinical practice using data from two fiscal years (FY) 1998/1999 and 2000/2001. As part of that evaluation, we compared expenses of the University of Arizona's clinical practice group, the University Physicians Incorporated (UPI), to those of the Arizona Telemedicine Program (ATP) practice. For this study, we used the reporting categories published in the year-end UPI financial statement. These categories included clinical services, administration, equipment depreciation, and overhead. Results showed that clinical service expenses and administrative expenses for FY 2000/2001 were higher in the traditional UPI practice, whereas equipment depreciation and overhead expenses are higher in the telemedicine practice. This differs somewhat from FY 1998/1999, where clinical expenses and overhead were higher in the UPI practice and administration and equipment depreciation were higher in the telemedicine practice. We will discuss the relevance of these results and the critical factors that contribute to these differences.

A managerial approach to costing fixed assets in health care organizations: the role of depreciation and interest.

PubMed

Goldschmidt, Y; Gafni, A

1991-01-01

The economic aspect of depreciation and interest on capital are incorporated within a managerial accounting framework by treating both items as imputed charges to be debited to the users of the assets' services. The costs of these services is examined for individual assets that provide either uniform or declining service over the expected life, and for a stock of assets where the character of the individual assets is ignored. By using imputed charges, the hospital's net income is allocated to its sources.

An auditory cue-depreciation effect.

PubMed

Gibson, J M; Watkins, M J

1991-01-01

An experiment is reported in which subjects first heard a list of words and then tried to identify these same words from degraded utterances. Paralleling previous findings in the visual modality, the probability of identifying a given utterance was reduced when the utterance was immediately preceded by other, more degraded, utterances of the same word. A second experiment replicated this "cue-depreciation effect" and in addition found the effect to be weakened, if not eliminated, when the target word was not included in the initial list or when the test was delayed by two days.

An index to measure depreciation in air quality in some coal mining areas of Korba industrial belt of Chhattisgarh, India.

PubMed

Singh, Gurdeep

2006-11-01

The comparison with National Ambient Air Quality Standards does not always depict a true picture of the Air Quality Status of a study area. As an alternative an index that measures depreciation in Air Quality on more realistic terms has been proposed and applied to the ambient air monitoring data collected from some areas of Korba Coalfields in India. Results have been discussed in detail to illustrate the application of the proposed index and utility in bringing out more realistic air quality assessment.

Proceedings of the National Workshop on Containment Area Aquaculture Held in South Padre Island, Texas on 11-15 November 1991

DTIC Science & Technology

1993-12-01

Signifi- and risk . cant capital replacement is also required for the boat, motor, and trailer needed to tend the "* Cost of acquiring waterfront property...after Barge & Shaker 1,800 Front-end Loader & Pump 950 depreciation and opportunity costs (Table 6). Fuel and Oil This high IRR reflects the "favorable...Long-term loan payment: Interest 5,722 Operating loan payment: Interest 0 Depreciation 10,044 Net returns to owner’s capital, management and risk

A macro-physics model of depreciation rate in economic exchange

NASA Astrophysics Data System (ADS)

Marmont Lobo, Rui F.; de Sousa, Miguel Rocha

2014-02-01

This article aims at a new approach for a known fundamental result: barter or trade increases economic value. It successfully bridges the gap between the theory of value and the exchange process attached to the transition from endowments to the equilibrium in the core and contract curve. First, we summarise the theory of value; in Section 2, we present the Edgeworth (1881) box and an axiomatic approach and in Section 3, we apply our pure exchange model. Finally (in Section 4), using our open econo-physics pure barter (EPB) model, we derive an improvement in value, which means that pure barter leads to a decline in depreciation rate.

The role of repetitive thought in determining posttraumatic growth and distress following interpersonal trauma.

PubMed

Allbaugh, Lucy Jane; Wright, Margaret O'Dougherty; Folger, Susan F

2016-01-01

Repetitive thought (RT) strategies have been linked to a range of negative outcomes following traumatic interpersonal events but are proposed to serve an adaptive function under particular circumstances. This study examined outcomes following RT within a transdiagnostic framework, and explored the potentially adaptive nature of trait-like and event-related RT. The centrality of a traumatic event to one's identity was explored as a context under which the adaptive nature of RT might change. Young adults with interpersonal violence experiences (N = 163) reported use of trait-like and event-related RT, centrality of the event, depressive, anxious, and posttraumatic stress symptoms (PTSS), posttraumatic depreciation and posttraumatic growth. Hierarchical multiple regression analyses were used to examine main and moderating effects of four types of RT and event centrality on outcome variables. Centrality positively predicted depressive symptoms and PTSS, depreciation, and growth. Brooding RT positively predicted all negative outcomes. Reflecting RT positively predicted anxious symptoms and PTSS and depreciation. Only deliberate RT positively predicted growth. Centrality did not moderate any examined relationships. Findings highlight the importance of addressing specific types of RT in interventions with survivors and of considering centrality as a robust contributor to outcomes following interpersonal violence.

Long-term lumen depreciation behavior and failure modes of multi-die array LEDs

NASA Astrophysics Data System (ADS)

Jayawardena, Asiri; Marcus, Daniel; Prugue, Ximena; Narendran, Nadarajah

2013-09-01

One of the main advantages of multi-die array light-emitting diodes (LEDs) is their high flux density. However, a challenge for using such a product in lighting fixture applications is the heat density and the need for thermal management to keep the junction temperatures of all the dies low for long-term reliable performance. Ten multi-die LED array samples for each product from four different manufacturers were subjected to lumen maintenance testing (as described in IES-LM-80-08), and their resulting lumen depreciation and failure modes were studied. The products were tested at the maximum case (or pin) temperature reported by the respective manufacturer by appropriately powering the LEDs. In addition, three samples for each product from two different manufacturers were subjected to rapid thermal cycling, and the resulting lumen depreciation and failure modes were studied. The results showed that the exponential lumen decay model using long-term lumen maintenance data as recommended in IES TM-21 does not fit for all package types. The failure of a string of dies and single die failure in a string were observed in some of the packages.

Mobile dental operations: capital budgeting and long-term viability.

PubMed

Arevalo, Oscar; Chattopadhyay, Amit; Lester, Harold; Skelton, Judy

2010-01-01

The University of Kentucky College of Dentistry (UKCD) runs a large mobile dental operation. Economic conditions dictate that as the mobile units age it will be harder to find donors willing or able to provide the financial resources for asset replacement. In order to maintain current levels of access for the underserved, consideration of replacement is paramount. A financial analysis for a new mobile unit was conducted to determine self-sustainability, return on investment (ROI), and feasibility of generating a cash reserve for its replacement in 12 years. Information on clinical income, operational and replacement costs, and capital costs was collected. A capital budgeting analysis (CBA) was conducted using the Net Present Value (NPV) methodology in four different scenarios. Depreciation funding was calculated by transferring funds from cash inflows and reinvested to offset depreciation at fixed compound interest. A positive ROI was obtained for two scenarios. He depreciation fund did not generate a cash reserve sufficient to replace the mobile unit. Mobile dental programs can play a vital role in providing access to care to underserved populations and ensuring their mission requires long-term planning. Careful financial viability and CBA based on sound assumptions are excellent decision-making tools.

Extreme-value dependence: An application to exchange rate markets

NASA Astrophysics Data System (ADS)

Fernandez, Viviana

2007-04-01

Extreme value theory (EVT) focuses on modeling the tail behavior of a loss distribution using only extreme values rather than the whole data set. For a sample of 10 countries with dirty/free float regimes, we investigate whether paired currencies exhibit a pattern of asymptotic dependence. That is, whether an extremely large appreciation or depreciation in the nominal exchange rate of one country might transmit to another. In general, after controlling for volatility clustering and inertia in returns, we do not find evidence of extreme-value dependence between paired exchange rates. However, for asymptotic-independent paired returns, we find that tail dependency of exchange rates is stronger under large appreciations than under large depreciations.

Asymmetry of ARCH effects and natural resources disease or virtue: Mozambique experience

NASA Astrophysics Data System (ADS)

Faias, Marta; Mota, Pedro; Mulenga, Alberto; Pina, Joaquim P.

2016-06-01

We study the exchange rate behavior, mainly as to the presence of asymmetry in the shocks to conditional variance. Particularly, we investigate if the presence of that asymmetric response is specific to a marked behavior of the currency, appreciation/Dutch disease/depreciation, and if it appears masked when taking long non-homogeneous periods. Taking Mozambique Metical bilateral exchange rate against South Africa Rand, a major trading partner, we identify specific movements in defined sub-periods, where the most recent has the Dutch disease under scrutiny. Our results point out that asymmetry emerges especially when the currency is depreciating, while it is masked when considering larger periods that combine differences in currency behavior.

Willingness to pay and cost of illness for changes in health capital depreciation.

PubMed

Ried, W

1996-01-01

The paper investigates the relationship between the willingness to pay and the cost of illness approach with respect to the evaluation of economic burden due to adverse health effects. The basic intertemporal framework is provided by Grossman's pure investment model, while effects on individual morbidity are taken to be generated by marginal changes in the rate of health capital depreciation. More specifically, both the simple example of purely temporary changes and the more general case of persistent variations in health capital depreciation are discussed. The analysis generates two principal findings. First, for a class of identical individuals cost as measured by the cost of illness approach is demonstrated to provide a lower bound on the true welfare cost to the individual, i.e. cost as given by the willingness to pay approach. Moreover, the cost of illness is increasing in the size of the welfare loss. Second, if one takes into account the possible heterogeneity of individuals, a clear relationship between the cost values supplied by the two approaches no longer exists. As an example, the impact of variations in either financial wealth or health capital endowment is discussed. Thus, diversity in individual type turns out to blur the link between cost of illness and the true economic cost.

Innovative High-Performance Deposition Technology for Low-Cost Manufacturing of OLED Lighting

DOE Office of Scientific and Technical Information (OSTI.GOV)

Hamer, John; Scott, David

In this project, OLEDWorks developed and demonstrated the innovative high-performance deposition technology required to deliver dramatic reductions in the cost of manufacturing OLED lighting in production equipment. The current high manufacturing cost of OLED lighting is the most urgent barrier to its market acceptance. The new deposition technology delivers solutions to the two largest parts of the manufacturing cost problem – the expense per area of good product for organic materials and for the capital cost and depreciation of the equipment. Organic materials cost is the largest expense item in the bill of materials and is predicted to remain somore » through 2020. The high-performance deposition technology developed in this project, also known as the next generation source (NGS), increases material usage efficiency from 25% found in current Gen2 deposition technology to 60%. This improvement alone results in a reduction of approximately 25 USD/m 2 of good product in organic materials costs, independent of production volumes. Additionally, this innovative deposition technology reduces the total depreciation cost from the estimated value of approximately 780 USD/m 2 of good product for state-of-the-art G2 lines (at capacity, 5-year straight line depreciation) to 170 USD/m 2 of good product from the OLEDWorks production line.« less

Re-powering and site recycling in a competitive environment

DOE Office of Scientific and Technical Information (OSTI.GOV)

Taylor, A.; Kahn, E.P.

1991-03-01

Re-powering and site recycling are strategies designed to expand electric generating capacity by using depreciated assets. The resource base for the these strategies is large. By 1995, over 170,000 MW of fossil-fired capacity will be in excess of thirty years old, and approaching the end of its conventional economic lifetime. This paper explores how these assets might be developed using competitive market forces. While some re-powering is being pursued under traditional ratebase regulation, there are four other generic alternatives. These are: (1) utility investment at fixed prices with regulatory pre-approval, (2) utility investment under competitive bidding, (3) utility leasing formore » private producer development, and (4) utility sale of sites for private producer development. Issues associated with each alternative are explored and illustrated with examples. State regulatory policy will be the critical determinant of whether a market develops for depreciated power plants. Financial incentives will stimulate utilities to re-deploy depreciated assets. This means some form of profit-sharing between customers and shareholders of the grains from asset sales. Different approaches to profit sharing are reviewed. These developments are still in an experimental state, however, and no single approach appears to have emerged as a dominant trend. 36 refs., 1 tab.« less

Effect of hang cleans or squats paired with countermovement vertical jumps on vertical displacement.

PubMed

Andrews, Tedi R; Mackey, Theresa; Inkrott, Thomas A; Murray, Steven R; Clark, Ida E; Pettitt, Robert W

2011-09-01

Complex training is characterized by pairing resistance exercise with plyometric exercise to exploit the postactivation potentiation (PAP) phenomenon, thereby promising a better training effect. Studies on PAP as measured by human power performances are equivocal. One issue may be the lack of analyses across multiple sets of paired exercises, a common practice used by athletes. We evaluated countermovement vertical jump (CMJ) performance in 19 women, collegiate athletes in 3 of the following trials: (a) CMJs-only, where 1 set of CMJs served as a conditioning exercise, (b) heavy-load, back squats paired with CMJs, and (c) hang cleans paired with CMJs. The CMJ vertical displacement (3-attempt average), as measured with digital video, served as the dependent variable of CMJ performance. Across 3 sets of paired-exercise regimens, CMJ-only depreciated 1.6 cm and CMJ paired with back squats depreciated 2.0 cm (main effect, p < 0.05). Conversely, CMJ paired with hang cleans depreciated 0.30 cm (interaction, p < 0.05). Thus, the best complex training scheme was achieved by pairing CMJs with hang cleans in comparison to back squats or CMJs in and of themselves. Future research on exercise modes of complex training that best help athletes preserve and train with the highest power possible, in a given training session, is warranted.

Production, depreciation and the size distribution of firms

NASA Astrophysics Data System (ADS)

Ma, Qi; Chen, Yongwang; Tong, Hui; Di, Zengru

2008-05-01

Many empirical researches indicate that firm size distributions in different industries or countries exhibit some similar characters. Among them the fact that many firm size distributions obey power-law especially for the upper end has been mostly discussed. Here we present an agent-based model to describe the evolution of manufacturing firms. Some basic economic behaviors are taken into account, which are production with decreasing marginal returns, preferential allocation of investments, and stochastic depreciation. The model gives a steady size distribution of firms which obey power-law. The effect of parameters on the power exponent is analyzed. The theoretical results are given based on both the Fokker-Planck equation and the Kesten process. They are well consistent with the numerical results.

Vulnerability assessment at a national level in Georgia

NASA Astrophysics Data System (ADS)

Tsereteli, N.; Arabidze, V.; Varazanashvili, O.; Gugeshashvili, T.

2012-04-01

Vulnerability assessment at a national level in Georgia Nino Tsereteli, Vakhtang Arabidze, Otar Varazanashvili, Tengiz Gugeshashvili The risk always exists when cities are built on. Population growth in cities and urbanization in natural hazard-prone zones leads to infrastructure expansion. The goal of the society is to construct natural hazards resistant infrastructure and minimize the expected losses. This is a complicated task as there is always knowledge deficiency on real seismic hazard and vulnerability. Assessment of vulnerability is vital in risk analysis, as vulnerability is defined in many different ways. Work presented here mostly deals with assessment of infrastructure's and population vulnerability at national level in Georgia. This work was initiated by NATO SFP project "seismic Hazard and Risk Assessment for Southern Caucasus - Eastern Turkey Energy Corridors" and the two work packages WP4 (seismic risk) and WP5 (city scenarios) of risk module of EMME (Earthquake Model of the Middle East Region) project. First step was creation databases (inventory) of elements at risk in GIS. Element at risk were the buildings, population, pipelines. The inventories was studied and Created in GIS for the following categories: Building material, number of stories, number of entrances, condition of building, building period. For pipelines pipe tipe (continous or segmented), material, pipe diameter. Very important is to estimate the initial cost of building for assessment of economic losses. From this purpose the attempt was done and the algorithm of this estimation were prepared taking into account obtained the inventory. Build quality, reliability and durability are of special importance to corresponding state agencies and include different aesthetic, engineering, practical, social, technological and economical aspects. The necessity that all of these aspects satisfy existing normative requirements becomes evident as the building and structures come into exploitation. The long term usage of building is very complex. It relates to the reliability and durability of buildings. The long term usage and durability of a building is determined by the concept of depreciation. Depreciation of an entire building is calculated by summing the products of individual construction unit' depreciation rates and the corresponding value of these units within the building. This method of calculation is based on an assumption that depreciation is proportional to the building's (constructions) useful life. We used this methodology to create a matrix, which provides a way to evaluate the depreciation rates of buildings with different type and construction period and to determine their corresponding value. Finely some attempt was done to investigate how these structures were damaged by various hazards. In other words vulnerability curves were constrained on the basis on the relation between various hazard intensities and damage data.

77 FR 22566 - Combined Notice of Filings #1

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-16

...-000. Applicants: BlueStar Energy Services Inc. Description: BlueStar Energy Services Inc. submits... and Electric Light Company. Description: FG&E Request for Updated Depreciation Rates to be effective 6...

Applications: Using Algebra in an Accounting Practice.

ERIC Educational Resources Information Center

Eisner, Gail A.

1994-01-01

Presents examples of algebra from the field of accounting including proportional ownership of stock, separation of a loan payment into principal and interest portions, depreciation methods, and salary withholdings computations. (MKR)

26 CFR 1.703-1 - Partnership computations.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) The deduction for depletion under section 611 with respect to domestic oil or gas which is produced..., of computing depreciation, of treating soil and water conservation expenditures, and the option to...

75 FR 63145 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-14

... fishing vessels. Deferred taxes are recaptured by reducing an agreement vessel's basis for depreciation by... obtain or retain benefits. OMB Desk Officer: [email protected] . Copies of the above...

Condemned: America's Public Schools.

ERIC Educational Resources Information Center

Vangen, Clara M. W.

2001-01-01

Presents some facts about Government Accounting Standards Board 34/35, which mandates that all government facilities institute an accounting system that will depreciate all capital assets, and what this means for state educational facilities. (GR)

75 FR 51934 - Clarification to Section 6411 Regulations

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-24

... on the impact on small businesses and no comments were received. Drafting Information The principal..., change the amount claimed on the return as a deduction for depreciation because the Commissioner believes...

77 FR 75970 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-26

... reducing an agreement vessel's basis for depreciation by the amount withdrawn from the fund for its... requirements established in program regulations and properly accounting for fund activity on their Federal...

75 FR 46919 - MidAmerican Energy Company; Notice of Filing

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-04

... reclassify high voltage assets and accumulated depreciation, from distribution plant accounts to transmission plant accounts. Any person desiring to intervene or to protest this filing must file in accordance with...

Outlook for trucks and trailers

DOT National Transportation Integrated Search

2005-11-01

Demand for commercial trucks and trailers scored impressive gains last year as a vibrant : economy, strong customer markets, relatively modest levels of inflation and interest rates, : and the accelerated depreciation provisions of the Tax Stimulus p...

48 CFR 31.109 - Advance agreements.

Code of Federal Regulations, 2013 CFR

2013-10-01

... benefit pension plans; (2) Use charges for fully depreciated assets; (3) Deferred maintenance costs; (4... contracts (see 31.203(h)); (14) Costs of construction plant and equipment (see 31.105(d)). (15) Costs of...

7 CFR 1773.39 - Utility plant and accumulated depreciation.

Code of Federal Regulations, 2010 CFR

2010-01-01

... all services contracted for were in fact rendered; (iii) Reviewed time cards and pay rates for several... differences in the workpapers; and (3) Commented, in the management letter, on any discrepancies. (d...

Concentrating Solar Power Projects - Solar Electric Generating Station IV |

Science.gov Websites

of power purchase agreement to Southern California Edison. Status Date: October 1, 2015 Photo from a ) type power purchase agreement to Southern California Edison Incentives: Accelerated depreciation

46 CFR 404.5 - Guidelines for the recognition of expenses.

Code of Federal Regulations, 2010 CFR

2010-10-01

... to the extent that they conform to depreciation plus an allowance for return on investment (computed... ratemaking purposes. The Director reviews non-pilotage activities to determine if any adversely impact the...

Unemployment scarring by gender: Human capital depreciation or stigmatization? Longitudinal evidence from the Netherlands, 1980-2000.

PubMed

Mooi-Reci, Irma; Ganzeboom, Harry B

2015-07-01

Using longitudinal data from the Dutch Labor Force Supply Panel (OSA), this article examines how unemployment scarring (i.e., wage setbacks following unemployment) and its underlying mechanisms operate across gender in the Netherlands over the period 1985-2000. A series of fixed effect panel models that correct for unobserved heterogeneity, reveal a notable disparity in unemployment scarring by gender. Interestingly, while unemployment scarring is short-lived and partly conditional upon human capital differences among women, it is strongly persistent among men and contingent upon old age, ethnicity, and tight economic conditions. Our findings provide new evidence regarding unemployment scarring by gender while they support the hypothesis that among women the effects of unemployment scarring are predominantly driven by human capital depreciation, while among men stigma effects dominate. Copyright © 2014 Elsevier Inc. All rights reserved.

A Prospective Comparison of Robotic and Laparoscopic Pyeloplasty

PubMed Central

Link, Richard E.; Bhayani, Sam B.; Kavoussi, Louis R.

2006-01-01

Objective: To determine whether robotic-assisted pyeloplasty (RLP) has any significant clinical or cost advantages over laparoscopic pyeloplasty (LP) for surgeons already facile with intracorporeal suturing. Summary Background Data: LP has become an established management approach for primary ureteropelvic junction obstruction. More recently, the da Vinci robot has been applied to this procedure (RLP) in an attempt to shorten the learning curve. Whether RLP provides any significant advantage over LP for the experienced laparoscopist remains unclear. Methods: Ten consecutive cases each of transperitoneal RLP and LP performed by a single surgeon were compared prospectively with respect to surgical times and perioperative outcomes. Cost assessment was performed by sensitivity analysis using a mathematical cost model incorporating operative time, anesthesia fees, consumables, and capital equipment depreciation. Results: The RLP and LP groups had statistically indistinguishable demographics, pathology, and similar perioperative outcomes. Mean operative and total room time for RLP was significantly longer than LP by 19.5 and 39.0 minutes, respectively. RLP was much more costly than LP (2.7 times), due to longer operative time, increased consumables costs, and depreciation of the costly da Vinci system. However, even if depreciation was eliminated, RLP was still 1.7 times as costly as LP. One-way sensitivity analysis showed that LP operative time must increase to almost 6.5 hours for it to become cost equivalent to RLP. Conclusions: For the experienced laparoscopist, application of the da Vinci robot resulted in no significant clinical advantage and added substantial cost to transperitoneal laparoscopic dismembered pyeloplasty. PMID:16552199

A prospective comparison of robotic and laparoscopic pyeloplasty.

PubMed

Link, Richard E; Bhayani, Sam B; Kavoussi, Louis R

2006-04-01

To determine whether robotic-assisted pyeloplasty (RLP) has any significant clinical or cost advantages over laparoscopic pyeloplasty (LP) for surgeons already facile with intracorporeal suturing. LP has become an established management approach for primary ureteropelvic junction obstruction. More recently, the da Vinci robot has been applied to this procedure (RLP) in an attempt to shorten the learning curve. Whether RLP provides any significant advantage over LP for the experienced laparoscopist remains unclear. Ten consecutive cases each of transperitoneal RLP and LP performed by a single surgeon were compared prospectively with respect to surgical times and perioperative outcomes. Cost assessment was performed by sensitivity analysis using a mathematical cost model incorporating operative time, anesthesia fees, consumables, and capital equipment depreciation. The RLP and LP groups had statistically indistinguishable demographics, pathology, and similar perioperative outcomes. Mean operative and total room time for RLP was significantly longer than LP by 19.5 and 39.0 minutes, respectively. RLP was much more costly than LP (2.7 times), due to longer operative time, increased consumables costs, and depreciation of the costly da Vinci system. However, even if depreciation was eliminated, RLP was still 1.7 times as costly as LP. One-way sensitivity analysis showed that LP operative time must increase to almost 6.5 hours for it to become cost equivalent to RLP. For the experienced laparoscopist, application of the da Vinci robot resulted in no significant clinical advantage and added substantial cost to transperitoneal laparoscopic dismembered pyeloplasty.

14 CFR 399.42 - Flight equipment depreciation and residual values.

Code of Federal Regulations, 2010 CFR

2010-01-01

... (AVIATION PROCEEDINGS) POLICY STATEMENTS STATEMENTS OF GENERAL POLICY Policies Relating to Rates and Tariffs... receiving subsidy under section 406 of the Act, it is the policy of the Board that flight equipment...

14 CFR 1261.109 - Computation of allowance.

Code of Federal Regulations, 2010 CFR

2010-01-01

... exchange). There will be no allowance for replacement cost or for appreciation in the value of the property...) Depreciation in value is determined by considering the type of article involved, its cost, its condition when...

44 CFR 11.78 - Computation of amount of award.

Code of Federal Regulations, 2010 CFR

2010-10-01

... acquired by purchase or exchange), and there will be no allowance for replacement cost or for appreciation... this section. (b) Depreciation in value is determined by considering the type of article involved, its...

24 CFR 17.48 - Computation of amount of award.

Code of Federal Regulations, 2010 CFR

2010-04-01

... be no allowance for replacement cost or for appreciation in the value of the property. Subject to... repairs does not exceed the amount allowable under paragraph (a)(1) of this section. (b) Depreciation in...

26 CFR 1.167(a)-6 - Depreciation in special cases.

Code of Federal Regulations, 2011 CFR

2011-04-01

... other physical property but not including land. Livestock acquired for work, breeding, or dairy purposes... to soil or water conservation expenditures. [T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec...

26 CFR 1.167(a)-6 - Depreciation in special cases.

Code of Federal Regulations, 2012 CFR

2012-04-01

... other physical property but not including land. Livestock acquired for work, breeding, or dairy purposes... to soil or water conservation expenditures. [T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec...

26 CFR 1.167(a)-6 - Depreciation in special cases.

Code of Federal Regulations, 2013 CFR

2013-04-01

... other physical property but not including land. Livestock acquired for work, breeding, or dairy purposes... to soil or water conservation expenditures. [T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec...

26 CFR 1.167(a)-6 - Depreciation in special cases.

Code of Federal Regulations, 2014 CFR

2014-04-01

... other physical property but not including land. Livestock acquired for work, breeding, or dairy purposes... to soil or water conservation expenditures. [T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec...

26 CFR 1.167(e)-1 - Change in method.

Code of Federal Regulations, 2010 CFR

2010-04-01

... percent of the straight line rate, or any change in the interest factor used in connection with a compound interest or sinking fund method, will constitute a change in method of depreciation. Any request for a...

Meaning reconstruction in the face of terror: An examination of recovery and posttraumatic growth among victims of the 9/11 World Trade Center attacks.

PubMed

Richardson, Katherine M

2015-01-01

This study examines the relationship between meaning reconstruction with posttraumatic growth and depreciation in the aftermath of terrorist trauma and loss. A group of individuals (n=118) who were personally affected by the September 11, 2001 terrorist attacks were surveyed about their experiences and administered the Posttraumatic Growth Inventory and Impact of Event scales. Subjects were volunteer docents at the Tribute World Trade Center Visitor Center. Results revealed that ability to make sense of one's 9/11 experience was related to recovery but not to posttraumatic growth, whereas ability to find some benefit in the experience was related to growth. In addition, location in downtown Manhattan on September 11, 2001 was related to higher levels of posttraumatic depreciation. Findings suggest that two aspects of meaning reconstruction are differentially related to recovery and posttraumatic growth.

Estimating costs of programme services and products using information provided in standard financial statements.

PubMed

Ellwein, L B; Thulasiraj, R D; Boulter, A R; Dhittal, S P

1998-01-01

The financial viability of programme services and product offerings requires that revenue exceeds expenses. Revenue includes payments for services and products as well as donor cash and in-kind contributions. Expenses reflect consumption of purchased or contributed time and materials and utilization (depreciation) of physical plant facilities and equipment. Standard financial reports contain this revenue and expense information, complemented when necessary by valuation and accounting of in-kind contributions. Since financial statements are prepared using consistent and accepted accounting practices, year-to-year and organization-to-organization comparisons can be made. The use of such financial information is illustrated in this article by determining the unit cost of cataract surgery in two hospitals in Nepal. The proportion of unit cost attributed to personnel, medical supplies, administrative materials, and depreciation varied significantly by institution. These variations are accounted for by examining differences in operational structure and capacity utilization.

Football and exchange rates: empirical support for behavioral economics.

PubMed

Eker, Gulin; Berument, Hakan; Dogan, Burak

2007-10-01

Recently, economic theory has been expanded to incorporate emotions, which have been assumed to play an important role in financial decisions. The present study illustrates this by showing a connection between the sports performance of popular national football teams (Besiktas, Fenerbahce, and Galatasaray) and performance of the Turkish economy. Specifically, a significant positive association was found between the success of three major professional Turkish football teams and the exchange rate of the Turkish lira against the U.S. dollar. The effect of the football success of several Turkish football teams on the exchange rate of the Turkish lira was examined using the simultaneous multiple regression model with predictor measures of wins, losses, and ties for different combinations of teams to predict the depreciation rate of the Turkish lira between the years 1987 and 2003. Wins by Turkish football teams against foreign (non-Turkish) rivals increased with exchange rate depreciation of the Turkish lira against the U.S. dollar.

Estimating costs of programme services and products using information provided in standard financial statements.

PubMed Central

Ellwein, L. B.; Thulasiraj, R. D.; Boulter, A. R.; Dhittal, S. P.

1998-01-01

The financial viability of programme services and product offerings requires that revenue exceeds expenses. Revenue includes payments for services and products as well as donor cash and in-kind contributions. Expenses reflect consumption of purchased or contributed time and materials and utilization (depreciation) of physical plant facilities and equipment. Standard financial reports contain this revenue and expense information, complemented when necessary by valuation and accounting of in-kind contributions. Since financial statements are prepared using consistent and accepted accounting practices, year-to-year and organization-to-organization comparisons can be made. The use of such financial information is illustrated in this article by determining the unit cost of cataract surgery in two hospitals in Nepal. The proportion of unit cost attributed to personnel, medical supplies, administrative materials, and depreciation varied significantly by institution. These variations are accounted for by examining differences in operational structure and capacity utilization. PMID:9868836

47 CFR 32.1438 - Deferred maintenance and retirements.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Section 32.1438 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... unprovided-for loss in service value of telecommunications plant for extraordinary nonrecurring retirement not considered in depreciation and the cost of extensive replacements of plant normally chargeable to...

47 CFR 32.3100 - Accumulated depreciation.

Code of Federal Regulations, 2010 CFR

2010-10-01

....3100 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM... investment contained in Account 2001, Telecommunications Plant in Service. (b) This account shall be credited... plant in service. (Note also Account 3300, Accumulated depreciation—nonoperating.) (c) At the time of...

47 CFR 32.1438 - Deferred maintenance and retirements.

Code of Federal Regulations, 2011 CFR

2011-10-01

... Section 32.1438 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... unprovided-for loss in service value of telecommunications plant for extraordinary nonrecurring retirement not considered in depreciation and the cost of extensive replacements of plant normally chargeable to...

47 CFR 32.3100 - Accumulated depreciation.

Code of Federal Regulations, 2011 CFR

2011-10-01

....3100 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM... investment contained in Account 2001, Telecommunications Plant in Service. (b) This account shall be credited... plant in service. (Note also Account 3300, Accumulated depreciation—nonoperating.) (c) At the time of...

26 CFR 1.167(a)-1 - Depreciation in general.

Code of Federal Regulations, 2010 CFR

2010-04-01

... exhaustion, wear and tear, and obsolescence of property used in the trade or business or of property held by... this period are (1) wear and tear and decay or decline from natural causes, (2) the normal progress of...

Market capitalization of the trucking industry sector, 2005

DOT National Transportation Integrated Search

2006-08-01

This report focuses on the market valuation of the overall trucking industry sector and each segment within it. In the past, while the focus has been on stock price appreciation or depreciation, this report emphasizes market capitalization returns. S...

47 CFR 69.2 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-10-01

... the Separations Manual from which depreciation, amortization and other reserves attributable to such... Commission's rules relating to the Creation of Access Charge Subelements for Open Network Architecture... tandem, (1) Between the serving wire center and the end office, or (2) Between two customer-designated...

The Treatment of Capital Costs in Educational Projects

ERIC Educational Resources Information Center

Bezeau, Lawrence

1975-01-01

Failure to account for the cost and depreciation of capital leads to suboptimal investments in education, specifically to excessively capital intensive instructional technologies. This type of error, which is particularly serious when planning for developing countries, can be easily avoided. (Author)

47 CFR 32.5999 - General.

Code of Federal Regulations, 2010 CFR

2010-10-01

..., network operations expenses, and depreciation and amortization expenses. Accounts in this group (except... group summary account, and subsidiary record category (if required). (2) The expense section of this system of accounts shall be comprised of four major expense groups—Plant Specific Operations, Plant...

47 CFR 32.5200 - Miscellaneous revenue.

Code of Federal Regulations, 2010 CFR

2010-10-01

... maintaining and operating the rented property, including depreciation and insurance, shall be included in the... services. (See also Account 5230.) (c) The provision, either under tariff or through contractual... billing information services, whether rendered under tariff or contractual arrangements. (g) Charges and...

32 CFR 750.47 - Measure of damages for property claims.

Code of Federal Regulations, 2010 CFR

2010-07-01

... appreciation in value effected through the repair shall be deducted from the actual or estimated gross cost of repairs. The amount of any net depreciation in the value of the property shall be added to such gross cost...

The Dangers of Art "Appreciation."

ERIC Educational Resources Information Center

Irvine, Hope

1991-01-01

Addresses the issue of the fame of Leonardo da Vinci's "Mona Lisa." Describes several kitsch objects that have been created about the painting. Maintains that students need to address this issue otherwise such exploitation will depreciate the value of the art work. (KM)

Recent Tax Law Changes.

ERIC Educational Resources Information Center

Lukaszewski, Thomas

1998-01-01

Describes provisions of the Taxpayer Relief Act of 1997 as they influence business and personal taxes. Also explains a recent ruling, the IRS Revenue Procedure 96-31, which will benefit businesses which did not claim all the depreciation expenses they were entitled to over the years. (KB)

A proposal for capital cost payment.

PubMed

Cleverley, W O

1984-01-01

This article proposes new bases for the payment of hospital capital costs. Separate distinctions between proprietary and voluntary hospitals are made based on their definition of capital and the requirements for capital maintenance. Replacement cost depreciation is suggested as the payment basis for voluntary hospitals.

75 FR 27335 - Combined Notice of Filings # 1

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-14

... Electric Company submits updated market power study. Filed Date: 04/23/2010. Accession Number: 20100427...: ER10-1179-000. Applicants: American Electric Power Service Corporation. Description: Request of American Electric Power Service Corporation to Update Depreciation Expense Inputs in Formula Rate. Filed...

78 FR 57219 - Proposed Collection; Comment Request for Form 4562

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-17

... 4562, Depreciation and Amortization (Including Information on Listed Property). DATES: Written comments... and Amortization (Including Information on Listed Property). OMB Number: 1545-0172. Form Number: Form... election to expense certain tangible property under Internal Revenue Code section 179; and to provide...

13 CFR 107.1840 - Computation of Licensee's Capital Impairment Percentage.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Adjusted Unrealized Gain. (1) Subtract Unrealized Depreciation from Unrealized Appreciation. This is your “Net Appreciation”. (2) Determine your Unrealized Appreciation on Publicly Traded and Marketable securities. This is your “Class 1 Appreciation”. (3) Determine your Unrealized Appreciation on securities...

78 FR 13871 - Combined Notice of Filings #1

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-01

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Combined Notice of Filings 1 Take notice.... Docket Numbers: ER13-879-000. Applicants: Josco Energy Corp. Description: Josco Energy Corp. submits... and Light Company. Description: WPL's Changes in Depreciation Rates for Wholesale Production Service...

Planning for Capital Reinvestment.

ERIC Educational Resources Information Center

Biedenweg, Frederick; Weisburg-Swanson, Lynda; Gardner, Catherine

1998-01-01

Describes and evaluates four alternatives for planning and budgeting for capital reinvestment for college and university facilities: physical plant auditing; a depreciation-based approach; percentage of current replacement value; and facility subsystem modeling, or life-cycle modeling. Each has advantages and limitations in budgeting for and…

78 FR 57547 - Guidance Regarding Dispositions of Tangible Depreciable Property

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-19

...(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations, and... Flexibility Act (5 U.S.C. chapter 6) does not apply. Pursuant to section 7805(f) of the Code, this regulation...

26 CFR 1.6014-2 - Tax not computed by taxpayer for taxable years beginning after December 31, 1969.

Code of Federal Regulations, 2010 CFR

2010-04-01

... household or a surviving spouse; (ii) The credit under section 31 (relating to tax withheld on wages); (iii... (relating to investment in certain depreciable property); (v) The credit under section 39 (relating to...

26 CFR 1.6014-2 - Tax not computed by taxpayer for taxable years beginning after December 31, 1969.

Code of Federal Regulations, 2011 CFR

2011-04-01

... household or a surviving spouse; (ii) The credit under section 31 (relating to tax withheld on wages); (iii... (relating to investment in certain depreciable property); (v) The credit under section 39 (relating to...

14 CFR 119.36 - Additional certificate application requirements for commercial operators.

Code of Federal Regulations, 2010 CFR

2010-01-01

... existing and anticipated income producing contracts and estimated revenue per mile or hour of operation by... debt (explain); (iii) Additional working capital (explain); (iv) Operating losses other than... (explain); (iv) Working capital reduction (explain); (v) Operations (profits) (explain); (vi) Depreciation...

Asphalt, Fleets, Bricks, and Mortar.

ERIC Educational Resources Information Center

Green, Tim; Williamson, Margie E.; Endris, William L., Jr.

2000-01-01

The new reporting model propounded in Governmental Accounting Board Statement No. 34 dictates that consumption of capital assets be reported through a charge in the governmentwide statement of activities for depreciation expense. The present method of "rolling forward" capital asset amounts will not suffice. (MLH)

18 CFR 35.35 - Transmission infrastructure investment.

Code of Federal Regulations, 2014 CFR

2014-04-01

... base; (iii) Recovery of prudently incurred pre-commercial operations costs; (iv) Hypothetical capital structure; (v) Accelerated depreciation used for rate recovery; (vi) Recovery of 100 percent of prudently... of the public utility; (vii) Deferred cost recovery; and (viii) Any other incentives approved by the...

18 CFR 35.35 - Transmission infrastructure investment.

Code of Federal Regulations, 2012 CFR

2012-04-01

... base; (iii) Recovery of prudently incurred pre-commercial operations costs; (iv) Hypothetical capital structure; (v) Accelerated depreciation used for rate recovery; (vi) Recovery of 100 percent of prudently... of the public utility; (vii) Deferred cost recovery; and (viii) Any other incentives approved by the...

18 CFR 35.35 - Transmission infrastructure investment.

Code of Federal Regulations, 2013 CFR

2013-04-01

... base; (iii) Recovery of prudently incurred pre-commercial operations costs; (iv) Hypothetical capital structure; (v) Accelerated depreciation used for rate recovery; (vi) Recovery of 100 percent of prudently... of the public utility; (vii) Deferred cost recovery; and (viii) Any other incentives approved by the...

Green Net Regional Product for the San Luis Basin, Colorado: an economic measure of regional sustainability.

PubMed

Heberling, Matthew T; Templeton, Joshua J; Wu, Shanshan

2012-11-30

This paper presents the data sources and methodology used to estimate Green Net Regional Product (GNRP), a green accounting approach, for the San Luis Basin (SLB). We measured the movement away from sustainability by examining the change in GNRP over time. Any attempt at green accounting requires both economic and natural capital data. However, limited data for the Basin requires a number of simplifying assumptions and requires transforming economic data at the national, state, and county levels to the level of the SLB. Given the contribution of agribusiness to the SLB, we included the depletion of both groundwater and soil as components in the depreciation of natural capital. We also captured the effect of the consumption of energy on climate change for future generations through carbon dioxide (CO(2)) emissions. In order to estimate the depreciation of natural capital, the shadow price of water for agriculture, the economic damages from soil erosion due to wind, and the social cost of carbon emissions were obtained from the literature and applied to the SLB using benefit transfer. We used Colorado's total factor productivity for agriculture to estimate the value of time (i.e., to include the effects of exogenous technological progress). We aggregated the economic data and the depreciation of natural capital for the SLB from 1980 to 2005. The results suggest that GNRP had a slight upward trend through most of this time period, despite temporary negative trends, the longest of which occurred during the period 1985-86 to 1987-88. However, given the upward trend in GNRP and the possibility of business cycles causing the temporary declines, there is no definitive evidence of moving away from sustainability. Published by Elsevier Ltd.

Measuring costs of data collection at village clinics by village doctors for a syndromic surveillance system-a cross sectional survey from China.

PubMed

Ding, Yan; Fei, Yang; Xu, Biao; Yang, Jun; Yan, Weirong; Diwan, Vinod K; Sauerborn, Rainer; Dong, Hengjin

2015-07-25

Studies into the costs of syndromic surveillance systems are rare, especially for estimating the direct costs involved in implementing and maintaining these systems. An Integrated Surveillance System in rural China (ISSC project), with the aim of providing an early warning system for outbreaks, was implemented; village clinics were the main surveillance units. Village doctors expressed their willingness to join in the surveillance if a proper subsidy was provided. This study aims to measure the costs of data collection by village clinics to provide a reference regarding the subsidy level required for village clinics to participate in data collection. We conducted a cross-sectional survey with a village clinic questionnaire and a staff questionnaire using a purposive sampling strategy. We tracked reported events using the ISSC internal database. Cost data included staff time, and the annual depreciation and opportunity costs of computers. We measured the village doctors' time costs for data collection by multiplying the number of full time employment equivalents devoted to the surveillance by the village doctors' annual salaries and benefits, which equaled their net incomes. We estimated the depreciation and opportunity costs of computers by calculating the equivalent annual computer cost and then allocating this to the surveillance based on the percentage usage. The estimated total annual cost of collecting data was 1,423 Chinese Renminbi (RMB) in 2012 (P25 = 857, P75 = 3284), including 1,250 RMB (P25 = 656, P75 = 3000) staff time costs and 134 RMB (P25 = 101, P75 = 335) depreciation and opportunity costs of computers. The total costs of collecting data from the village clinics for the syndromic surveillance system was calculated to be low compared with the individual net income in County A.

It's all in the timing: calibrating temporal penalties for biomedical data sharing.

PubMed

Xia, Weiyi; Wan, Zhiyu; Yin, Zhijun; Gaupp, James; Liu, Yongtai; Clayton, Ellen Wright; Kantarcioglu, Murat; Vorobeychik, Yevgeniy; Malin, Bradley A

2018-01-01

Biomedical science is driven by datasets that are being accumulated at an unprecedented rate, with ever-growing volume and richness. There are various initiatives to make these datasets more widely available to recipients who sign Data Use Certificate agreements, whereby penalties are levied for violations. A particularly popular penalty is the temporary revocation, often for several months, of the recipient's data usage rights. This policy is based on the assumption that the value of biomedical research data depreciates significantly over time; however, no studies have been performed to substantiate this belief. This study investigates whether this assumption holds true and the data science policy implications. This study tests the hypothesis that the value of data for scientific investigators, in terms of the impact of the publications based on the data, decreases over time. The hypothesis is tested formally through a mixed linear effects model using approximately 1200 publications between 2007 and 2013 that used datasets from the Database of Genotypes and Phenotypes, a data-sharing initiative of the National Institutes of Health. The analysis shows that the impact factors for publications based on Database of Genotypes and Phenotypes datasets depreciate in a statistically significant manner. However, we further discover that the depreciation rate is slow, only ∼10% per year, on average. The enduring value of data for subsequent studies implies that revoking usage for short periods of time may not sufficiently deter those who would violate Data Use Certificate agreements and that alternative penalty mechanisms may need to be invoked. © The Author 2017. Published by Oxford University Press on behalf of the American Medical Informatics Association. All rights reserved. For Permissions, please email: journals.permissions@oup.com

General and specific statistical properties of foreign exchange markets during a financial crash

NASA Astrophysics Data System (ADS)

Li, Wei-Shen; Tsai, Yun-Jie; Shen, Yu-Hsien; Liaw, Sy-Sang

2016-06-01

We investigate minute-by-minute foreign exchange rate (FX) data of 14 currencies with different exchange-rate regimes during a financial crash, and divide these data into several stages according to their respective tendencies: depreciation stage (stage 1), fluctuating stage (stage 2), and appreciation stage (stage 3). The tail distribution of FX rate returns satisfies a power-law structure for different types of currencies. We find the absolute value of the power-law exponent is smaller in emerging markets than in developed markets, especially during the stage 1, and is greatest in pegged currencies. We also find that the correlation properties of the FX rate return series have quite disparate results among the various types of currencies. Currencies in developed markets respectively have weak persistence and anti-persistence in short and long timescales; whereas the pegged currencies and currencies in emerging markets show different degrees of anti-persistence in various timescales. Further analyses on the data in divided stages indicate that emerging markets and pegged currencies have more prominent dual fractal structures after the depreciation stage, while the developed markets do not. Hurst exponent analyses on the sign series yield similar results to that on the original return series for most currencies. The magnitude series of the returns provide some unique results during a crash. The developed market currencies have strong persistence and exhibit a weaker correlation in the depreciation and appreciation stages. In contrast, the currencies of emerging markets as well as pegged currencies fail to show such a transformation, but rather show a constant-correlation behavior in the corresponding stages of a crash. These results indicate that external shocks exert different degrees of influence during different stages of the crash in various markets.

20 CFR 655.211 - Petition for higher meal charges.

Code of Federal Regulations, 2010 CFR

2010-04-01

... relation to food service operations, such as wages of cooks and restaurant supervisors; fuel, water, electricity, and other utilities used for the food service operations; other costs directly related to the food service operation. Charges for transportation, depreciation, overhead, and similar charges may not...

Telecommunications Policy Research Conference. Capital Recovery Section. Papers.

ERIC Educational Resources Information Center

Telecommunications Policy Research Conference, Inc., Washington, DC.

Two papers consider the capital recovery difficulties of telephone companies in the current deregulatory environment. The first, "Capital Recovery in the Transition Period" (Gail Garfield Schwartz, New York State Public Service Commission) describes the process determining depreciation in both regulated and deregulated environments, and…

Career Interruptions and Subsequent Earnings: A Reexamination Using Swedish Data.

ERIC Educational Resources Information Center

Albrecht, James W.; Edin, Per-Anders; Sundstrom, Marianne; Vroman, Susan B.

1999-01-01

Cross-sectional and panel estimations of Swedish data reveal that different types of career interruptions have different effects on wages, varying by gender. Therefore, human capital depreciation does not entirely account for the negative effect of career interruptions on subsequent wages. (SK)

Personality Characteristics of Children of Alcoholics.

ERIC Educational Resources Information Center

Berkowitz, Alan; Perkins, H. Wesley

1988-01-01

Compared the personality characteristics of late adolescent and young adult children of alcoholics (COAs) with those of their peers, examining gender specificity in personality differences. COA respondents, particularly women, and especially women with alcoholic fathers, were more likely to report greater self-depreciation. Male COAs rated…

26 CFR 1.47-6 - Partnerships.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Credit for Investment in Certain Depreciable Property § 1.47-6 Partnerships. (a) In general—(1... computing qualified investment with respect to such property, a recapture determination shall be made with... (or cost) of such property taken into account by such partner in computing his qualified investment...

26 CFR 1.46-10 - [Reserved

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true [Reserved] 1.46-10 Section 1.46-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.46-10 [Reserved] ...

49 CFR 1005.5 - Disposition of claims.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Transportation Other Regulations Relating to Transportation (Continued) SURFACE TRANSPORTATION BOARD, DEPARTMENT... shall pay, decline, or make a firm compromise settlement offer in writing or electronically to the... to apply a depreciation factor to arrive at the current actual value of the lost or damaged item...

49 CFR 370.9 - Disposition of claims.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Transportation Other Regulations Relating to Transportation (Continued) FEDERAL MOTOR CARRIER SAFETY... delay to property transported shall pay, decline, or make a firm compromise settlement offer in writing... the lost or damaged item as a base to apply a depreciation factor to arrive at the current actual...

17 CFR 270.18f-3 - Multiple class companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... any other provider of services to the company. (c)(1) Income, realized gains and losses, unrealized... based on the Settled Shares Method and realized gains and losses and unrealized appreciation and... each day's income, realized gains and losses, unrealized appreciation and depreciation, and Fundwide...

17 CFR 270.18f-3 - Multiple class companies.

Code of Federal Regulations, 2012 CFR

2012-04-01

... any other provider of services to the company. (c)(1) Income, realized gains and losses, unrealized... based on the Settled Shares Method and realized gains and losses and unrealized appreciation and... each day's income, realized gains and losses, unrealized appreciation and depreciation, and Fundwide...

17 CFR 270.18f-3 - Multiple class companies.

Code of Federal Regulations, 2013 CFR

2013-04-01

... any other provider of services to the company. (c)(1) Income, realized gains and losses, unrealized... based on the Settled Shares Method and realized gains and losses and unrealized appreciation and... each day's income, realized gains and losses, unrealized appreciation and depreciation, and Fundwide...

17 CFR 270.18f-3 - Multiple class companies.

Code of Federal Regulations, 2011 CFR

2011-04-01

... any other provider of services to the company. (c)(1) Income, realized gains and losses, unrealized... based on the Settled Shares Method and realized gains and losses and unrealized appreciation and... each day's income, realized gains and losses, unrealized appreciation and depreciation, and Fundwide...

17 CFR 270.18f-3 - Multiple class companies.

Code of Federal Regulations, 2014 CFR

2014-04-01

... any other provider of services to the company. (c)(1) Income, realized gains and losses, unrealized... based on the Settled Shares Method and realized gains and losses and unrealized appreciation and... each day's income, realized gains and losses, unrealized appreciation and depreciation, and Fundwide...

48 CFR 9904.409-40 - Fundamental requirement.

Code of Federal Regulations, 2010 CFR

2010-10-01

.... 9904.409-40 Section 9904.409-40 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409-40 Fundamental requirement. (a) The depreciable cost of a tangible capital asset (or group of assets) shall be assigned to cost accounting periods in...

7 CFR 4290.1840 - Computation of RBIC's Capital Impairment Percentage.

Code of Federal Regulations, 2010 CFR

2010-01-01

.... (d) How to compute your Adjusted Unrealized Gain. (1) Subtract Unrealized Depreciation from Unrealized Appreciation. This is your “Net Appreciation”. (2) Determine your Unrealized Appreciation on Publicly Traded and Marketable securities. This is your ”Class I Appreciation”. (3) Determine your...

To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation.

THOMAS, 113th Congress

Rep. Tiberi, Patrick J. [R-OH-12

2014-05-22

Senate - 07/15/2014 Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 465. (All Actions) Tracker: This bill has the status Passed HouseHere are the steps for Status of Legislation:

Covert Conditioning: Case Studies in Self-Management.

ERIC Educational Resources Information Center

Yager, Geoffrey G.

The self-management of thoughts and mental images was used in a series of empirical case studies to influence behavior changes. The target behaviors in the cases reported were smoking, overeating, fingernail biting, thinking self-depreciative thoughts, and responding assertively. Self-monitoring, covert positive reinforcement, covert…

Accounting Standards: What Do They Mean?

ERIC Educational Resources Information Center

Farley, Jerry B.

1992-01-01

Four recent and proposed changes in national school accounting standards have significant policy implications for colleges and universities. These changes address (1) standards regarding postemployment benefits other than pensions, (2) depreciation, (3) financial report format, and (4) contributions and pledges made to the school. Governing boards…

Cost Accounting for Decision Makers.

ERIC Educational Resources Information Center

Kaneklides, Ann L.

1985-01-01

Underscores the importance of informed decision making through accurate anticipation of cost incurrence in light of changing economic and environmental conditions. Explains the concepts of cost accounting, full allocation of costs, the selection of an allocation base, the allocation of indirect costs, depreciation, and implications for community…

18 CFR 4.11 - Reports.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Reports. 4.11 Section 4... Reports. Representatives of the Commission will inspect the project works, engineering reports, and other... report of their findings with respect to the inventory, appraisal, original cost, accrued depreciation...

18 CFR 4.11 - Reports.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Reports. 4.11 Section 4... Reports. Representatives of the Commission will inspect the project works, engineering reports, and other... report of their findings with respect to the inventory, appraisal, original cost, accrued depreciation...

18 CFR 4.11 - Reports.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Reports. 4.11 Section 4... Reports. Representatives of the Commission will inspect the project works, engineering reports, and other... report of their findings with respect to the inventory, appraisal, original cost, accrued depreciation...

Economic evaluation of technology for a new generation biofuel production using wastes.

PubMed

Koutinas, Athanasios; Kanellaki, Maria; Bekatorou, Argyro; Kandylis, Panagiotis; Pissaridi, Katerina; Dima, Agapi; Boura, Konstantina; Lappa, Katerina; Tsafrakidou, Panagiota; Stergiou, Panagiota-Yiolanda; Foukis, Athanasios; Gkini, Olga A; Papamichael, Emmanuel M

2016-01-01

An economic evaluation of an integrated technology for industrial scale new generation biofuel production using whey, vinasse, and lignocellulosic biomass as raw materials is reported. Anaerobic packed-bed bioreactors were used for organic acids production using initially synthetic media and then wastes. Butyric, lactic and acetic acid were predominately produced from vinasse, whey, and cellulose, respectively. Mass balance was calculated for a 16,000L daily production capacity. Liquid-liquid extraction was applied for recovery of the organic acids using butanol-1 as an effective extraction solvent which serves also as the alcohol for the subsequent enzyme-catalyzed esterification. The investment needed for the installation of the factory was estimated to about 1.7million€ with depreciation excepted at about 3months. For cellulosics, the installation investment was estimated to be about 7-fold higher with depreciation at about 1.5years. The proposed technology is an alternative trend in biofuel production. Copyright © 2015. Published by Elsevier Ltd.

Effect of the depreciation of public goods in spatial public goods games

NASA Astrophysics Data System (ADS)

Shi, Dong-Mei; Zhuang, Yong; Wang, Bing-Hong

2012-02-01

In this work, the depreciation effect of public goods is considered in the public goods games, which is realized by rescaling the multiplication factor r of each group as r‧=r( (β≥0). It is assumed that each individual enjoys the full profit r of the public goods if all the players of this group are cooperators. Otherwise, the value of public goods is reduced to r‧. It is found that compared with the original version (β=0), the emergence of cooperation is remarkably promoted for β>0, and there exist intermediate values of β inducing the best cooperation. Particularly, there exists a range of β inducing the highest cooperative level, and this range of β broadens as r increases. It is further presented that the variation of cooperator density with noise has close relations with the values of β and r, and cooperation at an intermediate value of β=1.0 is most tolerant to noise.

Simulation of hybrid solar power plants

NASA Astrophysics Data System (ADS)

Dieckmann, Simon; Dersch, Jürgen

2017-06-01

Hybrid solar power plants have the potential to combine advantages of two different technologies at the cost of increased complexity. The present paper shows the potential of the software greenius for the techno-economic evaluation of hybrid solar power plants and discusses two exemplary scenarios. Depreciated Concentrated Solar Power (CSP) plants based on trough technology can be retrofitted with solar towers in order to reach higher steam cycle temperatures and hence efficiencies. Compared to a newly built tower plant the hybridization of a depreciated trough plant causes about 30% lower LCOE reaching 104 /MWh. The second hybrid scenario combines cost-efficient photovoltaics with dispatchable CSP technology. This hybrid plant offers very high capacity factors up to 69% based on 100% load from 8am to 11pm. The LCOE of the hybrid plant are only slightly lower (174 vs. 186 /MWh) compared to the pure CSP plant because the capital expenditure for thermal storage and power block remains the same while the electricity output is much lower.

Competency Based Business Education: Business Math/Related Rules.

ERIC Educational Resources Information Center

Wisconsin Univ., Madison. Wisconsin Vocational Studies Center.

Modules on fractions, decimals, percentages, discounts, interest, the adding machine, and the calculation of a depreciation are included. Each module contains objectives, learning activities, pre-practice exercises, practice exercises, and post-practice exercises. At the beginning of each module, the importance of the module is explained. (MK)

SETTING UP FARM RECORDS TO PROVIDE FOR ANALYSIS.

ERIC Educational Resources Information Center

Illinois Univ., Urbana. Coll. of Agriculture.

RESOURCE MATERIAL ON FARM RECORD ANALYSIS FOR USE IN HIGH SCHOOL VOCATIONAL AGRICULTURE AND ADULT FARMER CLASSES WAS DESIGNED BY SUBJECT MATTER SPECIALISTS, TEACHER EDUCATORS, SUPERVISORS, AND TEACHERS TO PROVIDE TEXTUAL MATERIAL FOR STUDENTS ON THE PURPOSES OF RECORDS, ANALYSIS MEASURES, INVENTORIES, DEPRECIATION SCHEDULES, FINANCIAL TRANSACTION…

Dynamics of Segregation and Earnings in Brown-Collar Occupations.

ERIC Educational Resources Information Center

Catanzarite, Lisa

2002-01-01

Longitudinal analysis of Los Angeles census data showed that recently immigrated Latinos were concentrated in poorly paid, irregular occupations. Their marginalization in these "brown-collar" occupations was accompanied by depreciation in median pay for both immigrant and native workers in these jobs. (Contains 100 references.) (SK)

Assets and Depreciation: Or, Only an Accountant Would Claim Books Lose Value.

ERIC Educational Resources Information Center

Snyder, Herbert

1998-01-01

Examines the purpose for using historical costs in library financial records. Discusses the difference between spending money and losing resources. Describes how financial record systems operate and the ways in which accounting treats classes of expenditures. Uses the example of a bookmobile. (AEF)

Equity evaluation of sustainable mileage-based user fee scenarios.

DOT National Transportation Integrated Search

2013-10-01

The Texas state gas tax has been 20 cents per gallon since 1991, and the federal gas tax has been : 18.4 cents per gallon since 1993. The gas tax is not only stagnant, but depreciating in value due to : inflation. This is forcing some transportation ...

Panel Estimates of Male-Female Earnings Functions.

ERIC Educational Resources Information Center

Kim, Moon-Kak; Polachek, Solomon W.

1994-01-01

Application of single and simultaneous equation fixed-effects and random-effects shows that earnings appreciation with experience and depreciation with labor market interruptions are comparable for men and women. Adjusting for heterogeneity reduces the wage gap to 20%; adjusting for endogeneity reduces it nearly to zero. (SK)

18 CFR 4.21 - Reports.

Code of Federal Regulations, 2014 CFR

2014-04-01

... PROJECT COSTS Determination of Cost of Constructed Projects not Subject to Section 23(a) of the Act § 4.21 Reports. Representatives of the Commission will inspect the project works, engineering reports, and other records of the project, check the inventory and estimated depreciation, make an audit of the books...

18 CFR 4.21 - Reports.

Code of Federal Regulations, 2011 CFR

2011-04-01

... PROJECT COSTS Determination of Cost of Constructed Projects not Subject to Section 23(a) of the Act § 4.21 Reports. Representatives of the Commission will inspect the project works, engineering reports, and other records of the project, check the inventory and estimated depreciation, make an audit of the books...

26 CFR 1.167(a)-12 - Depreciation based on class lives for property first placed in service before January 1, 1971.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., 1970. See paragraph (d)(2) of § 1.167(a)-11 for treatment of expenditures for the repair, maintenance... containers, glassware, silverware, textile mill cam assemblies, and other equipment includable in Group One...

26 CFR 1.167(a)-12 - Depreciation based on class lives for property first placed in service before January 1, 1971.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., 1970. See paragraph (d)(2) of § 1.167(a)-11 for treatment of expenditures for the repair, maintenance... containers, glassware, silverware, textile mill cam assemblies, and other equipment includable in Group One...

7 CFR 1767.18 - Assets and other debits.

Code of Federal Regulations, 2012 CFR

2012-01-01

... Regulatory Study Costs 182.3Other Regulatory Assets 183Preliminary Survey and Investigation Charges... an experimental status. B. Amounts in this account shall be transferred to Account 101, Electric... considered as experimental. C. The depreciation on property in this account shall be charged to Account 403.8...

7 CFR 1767.18 - Assets and other debits.

Code of Federal Regulations, 2011 CFR

2011-01-01

... Regulatory Study Costs 182.3Other Regulatory Assets 183Preliminary Survey and Investigation Charges... an experimental status. B. Amounts in this account shall be transferred to Account 101, Electric... considered as experimental. C. The depreciation on property in this account shall be charged to Account 403.8...

7 CFR 1767.18 - Assets and other debits.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Regulatory Study Costs 182.3Other Regulatory Assets 183Preliminary Survey and Investigation Charges... an experimental status. B. Amounts in this account shall be transferred to Account 101, Electric... considered as experimental. C. The depreciation on property in this account shall be charged to Account 403.8...

Fiduciary Responsibility and the Depreciation of Fund Accounting.

ERIC Educational Resources Information Center

Winston, Gordon C.

1994-01-01

This article argues that the information fund accounts provide about a college's financial health is too limited and that global accounting provides more complete and accessible records of institutional performance, including total income and spending. The experience of Williams College (Massachusetts) is used as an example. (MSE)

The Vise/Vice of Standardized Testing: National Depreciation by Quantification.

ERIC Educational Resources Information Center

Farrell, Edmund J.

Current uses of standardized English tests are adversely affecting students, misleading lay people, and having a pernicious effect on the English profession. These tests are severely limited, incapable of assessing speaking skill and effectiveness, reading interests, appreciation of literature, listening skill, understanding and appreciation of…

77 FR 65664 - Publication of Depreciation Rates

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-30

.... Central Office Transmission: a. Radio Systems 9.95 b. Circuit equipment 10.00 4. Information origination...--fiber 5.00 h. Conduit systems 3.50 i. Other 5.59 Dated: October 9, 2012. John Padalino, Acting... ending December 31, 2012. FOR FURTHER INFORMATION CONTACT: Jonathan P. Claffey, Deputy Assistant...

76 FR 6762 - Publication of Depreciation Rates

Federal Register 2010, 2011, 2012, 2013, 2014

2011-02-08

...: a. Radio Systems 9.21 b. Circuit equipment 10.00 4. Information origination/termination: a. Station... in effect until rates are available for the period ending December 31, 2010. FOR FURTHER INFORMATION...) 720-9556. SUPPLEMENTARY INFORMATION: In the Rural Utilities Service regulation, 7 CFR part 1737, Pre...

7 CFR 1735.43 - Payments on loans.

Code of Federal Regulations, 2011 CFR

2011-01-01

... date no later than the remaining economic life of the facilities financed by the loan, plus three years..., equals the expected composite economic life of the facilities to be financed, as calculated by RUS; expected composite economic life means the depreciated life plus three years. The expected composite...

76 FR 78591 - Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-19

... determining whether the target shareholders are fully subject to market appreciation and depreciation, certain... circumstances under which the consideration to be exchanged for the proprietary interests in the target... binding contract provides for fixed consideration, the target corporation shareholders can generally be...

13 CFR 107.50 - Definition of terms.

Code of Federal Regulations, 2011 CFR

2011-01-01

... satisfactory to SBA. Control means the possession, direct or indirect, of the power to direct or cause the... definition. Corporate Licensee. See definition of Licensee in this section. Cost of Money has the meaning set... accordance with Licensee's valuation policies, exceeds the cost basis thereof. Unrealized Depreciation means...

Review of Tax Policy and Reform Issues.

ERIC Educational Resources Information Center

MacPhail-Wilcox, Bettye

1982-01-01

Summarizes the activities of the 97th Congress on taxes. Reviews 1981 enactments and 1982 proposals regarding tax cuts, tax increases, indexing of tax brackets, interest earnings, depreciation, and business incentives. Examines tax administration problems and flat-rate tax proposals and discusses the progressive income tax. (Author/RW)

12 CFR 223.31 - How does section 23A apply to a member bank's acquisition of an affiliate that becomes an...

Code of Federal Regulations, 2010 CFR

2010-01-01

... depreciation of the assets of the transferred company, to the extent that such reductions are consistent with GAAP; and (ii) Sales of the assets of the transferred company. (c) Valuation example. The parent...

26 CFR 1.56(g)-0 - Table of Contents.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) Treatment of death benefits. (vi) Other rules. (A) Term life insurance contracts without net surrender... for adjusted current earnings. (5) General rule for applying Internal Revenue Code provisions in...) Property subject to new ACRS. (i) In general. (ii) Rules for computing the depreciation deduction. (iii...

48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard...

20 CFR 632.4 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... building, structure, or major item of equipment; (b) Which is classified for accounting purposes as a “fixed asset;” and (c) The cost of which increases the recorded value of the existing building, structure, or major item of equipment and is subject to depreciation. Community based organization—means a...

18 CFR 157.16 - Exhibits relating to acquisitions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Exhibits relating to acquisitions. 157.16 Section 157.16 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... derive the related depreciation, depletion and amortization reserves. (2) The original cost of the...

18 CFR 157.16 - Exhibits relating to acquisitions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Exhibits relating to acquisitions. 157.16 Section 157.16 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... derive the related depreciation, depletion and amortization reserves. (2) The original cost of the...

18 CFR 157.16 - Exhibits relating to acquisitions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Exhibits relating to acquisitions. 157.16 Section 157.16 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... derive the related depreciation, depletion and amortization reserves. (2) The original cost of the...

18 CFR 157.16 - Exhibits relating to acquisitions.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Exhibits relating to acquisitions. 157.16 Section 157.16 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... derive the related depreciation, depletion and amortization reserves. (2) The original cost of the...

24 CFR 242.1 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... premiums (MIPs), taxes, ground rents, property insurance premiums, and assessments, when funds available... revenues over expenses (not-for-profit) or net income (for-profit) plus interest expense plus depreciation.... Mortgage Reserve Fund means a trust account, or an account held by the mortgagee, for and on behalf of the...

26 CFR 1.45G-1 - Railroad track maintenance credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.45G-1 Railroad track... extensions) Federal income tax return for the taxable year the RTMC is claimed. Paragraph (b) of this section..., accounting and bookkeeping, marketing, legal services; janitorial services; office building rental; banking...

46 CFR 382.3 - Determination of fair and reasonable rate.

Code of Federal Regulations, 2014 CFR

2014-10-01

... capitalized improvements, shall be depreciated on a straight-line basis over a 20-year economic life, except... equal installments over the economic life of the vessels as determined in accordance with paragraph (b... that the vessel's constructed net book value, less outstanding constructed principal, is equity. The...

46 CFR 382.3 - Determination of fair and reasonable rate.

Code of Federal Regulations, 2013 CFR

2013-10-01

... capitalized improvements, shall be depreciated on a straight-line basis over a 20-year economic life, except... equal installments over the economic life of the vessels as determined in accordance with paragraph (b... that the vessel's constructed net book value, less outstanding constructed principal, is equity. The...

Federal Support for the Development, Production, and Use of Fuels and Energy Technologies

DTIC Science & Technology

2015-11-01

partnerships with qualifying income derived from certain energy-related activities 1.1 None Credit for investments in solar and geothermal equipment...the sun, or geothermal sources 0.3 Fixed $2.3 billion in credit; available until used Five-year depreciation for certain renewable energy equipment

Strategies for Reducing Public Speaking Anxiety in Japan.

ERIC Educational Resources Information Center

Kondo, David Shinji

1994-01-01

Develops a typology of strategies people use to cope with public speaking anxiety. Assesses the influences of anxiety level on strategy use. Finds 65 basic tactics in 6 strategy types (Relaxation, Preparation, Positive Thinking, Audience Depreciation, Concentration, and Resignation). Finds high anxious persons more likely to report Relaxation and…

Duration Models to Analyze Dating Relationship: The Controversial Role of Gift Giving.

ERIC Educational Resources Information Center

Huang, Ming-Hui; Yu, Shihti

2000-01-01

Econometric duration models were used to analyze dating relationships of 225 college students. Using gifts to enhance the self, express love, and announce relationships helped ensure the success of relationships. Gifts that were too frequent or rare resulted in self-depreciation and anxiety and harmed relationships. (SK)

Cognitive-Perceptual Factors in the Political Alienation Process: A Test of Six Models.

ERIC Educational Resources Information Center

Long, Samuel

The effectiveness of sex research models which measure adolescents' feelings of political alienation is investigated and discussed and a new model is formulated. The six models include life dissatisfaction, personal depreciation, critical perceptions of political reality, irrational beliefs, perceptions of political threat, and cognitive…

Financing Academic Research Facilities: A National Need.

ERIC Educational Resources Information Center

Norris, Julie T.

1990-01-01

This article examines possible changes to provide increased federal funding for university-based research facilities. The difficulties of converting between depreciation and use allowances are discussed, as is the possibility of using current market value versus acquisition cost as a basis for costing calculations and splitting the indirect cost…

The Wages of Older Men.

ERIC Educational Resources Information Center

Carliner, Geoffrey

1982-01-01

Net depreciation rates in human capital are estimated from wage data on a longitudinal sample of men aged 45 to 64. The results indicate that wage rates begin to decline in the early 50s at rates under one percent annually and decline at about two percent annually after age 60. (Author)

Counseling with Mothers of Exceptional Children

ERIC Educational Resources Information Center

Kaplan, Bert L.

1971-01-01

It is possible for elementary school guidance counselors to help mothers of exceptional children face the severe reality demands they experience as internal turmoil marked by anger guilt and self depreciation. Once their feelings have been elicited and legitimized exploration of how feelings influence behavior toward children becomes possible.…

Educational Mismatches and Earnings: Extensions of Occupational Mobility Theory and Evidence of Human Capital Depreciation

ERIC Educational Resources Information Center

Rubb, Stephen

2006-01-01

Using a human capital theory framework, this study examines the impact of educational mismatches on earnings and occupational mobility. Occupational mobility theory suggests that overeducated workers observe greater upward occupational mobility and undereducated workers observe lower upward occupational mobility. By extension, this leads to…

5 CFR 180.108 - Settlement of claims.

Code of Federal Regulations, 2010 CFR

2010-01-01

... purchase or exchange. The amount payable will be determined by applying the principles of depreciation to the adjusted dollar value or other base price of property lost or damaged beyond economical repair; by... cost, condition when damaged beyond economical repair or lost, and the time elapsed between the date of...

42 CFR 405.2468 - Allowable costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 2 2010-10-01 2010-10-01 false Allowable costs. 405.2468 Section 405.2468 Public... Allowable costs. (a) Applicability of general Medicare principles. In determining whether and to what extent a specific type or item of cost is allowable, such as interest, depreciation, bad debts and owner...

Effects of Intermittent Labor Force Attachment on Women's Earnings.

ERIC Educational Resources Information Center

Jacobsen, Joyce P.; Levin, Laurence M.

1995-01-01

Women who leave the labor market for family reasons often return to wages lower than those of women who did not. They lose seniority and are less likely to receive on-the-job training, their jobs may depreciate, and employers may believe they will again take a leave. (Author)

Mixed-Up Messages: Ambiguities in Newspaper Representations of the Young Child.

ERIC Educational Resources Information Center

Jackson, Ian

1995-01-01

Reports a six-year study of explicit references to young children's small physical stature in an Australian newspaper. Suggests that when newspaper representations of children and childhood are examined for their focus on children's diminutive size, two conflicting themes emerge: endearment versus depreciation. Suggests that these size-value…

Alternative Fuels Data Center

Science.gov Websites

include any fuel derived from co-processing biomass with a feedstock that is not biomass. This tax credit renewable diesel does not include any fuel derived from co-processing biomass with a feedstock that is not ) Second Generation Biofuel Production Property Depreciation Allowance Expired: 12/31/2017 NOTE: This

48 CFR 9904.414-63 - Effective date.

Code of Federal Regulations, 2010 CFR

2010-10-01

... during the cost accounting period. This applies both to items that are subject to periodic depreciation or amortization and also to such items as land that are not subject to periodic write-offs. Unless... requirements specified in the Cost Accounting Standard No. 403. Tables I through VI deal with home office...

48 CFR 9904.414-63 - Effective date.

Code of Federal Regulations, 2014 CFR

2014-10-01

... during the cost accounting period. This applies both to items that are subject to periodic depreciation or amortization and also to such items as land that are not subject to periodic write-offs. Unless... requirements specified in the Cost Accounting Standard No. 403. Tables I through VI deal with home office...

48 CFR 9904.414-63 - Effective date.

Code of Federal Regulations, 2012 CFR

2012-10-01

... during the cost accounting period. This applies both to items that are subject to periodic depreciation or amortization and also to such items as land that are not subject to periodic write-offs. Unless... requirements specified in the Cost Accounting Standard No. 403. Tables I through VI deal with home office...

Applying Statement 34's Capital Asset Requirements.

ERIC Educational Resources Information Center

Finden, Randal

2001-01-01

Discusses common issues and offers recommendations related to revisions in Governmental Accounting Standards Board Statement 34 wherein the financial reporting of the general fixed-assets account group is eliminated and instead a school district's general capital assets are reported and depreciated on the new statement of net assets and statement…

26 CFR 1.512(a)-1 - Definition.

Code of Federal Regulations, 2013 CFR

2013-04-01

... costs such as rent, heat and electricity may be allocated on the basis of the portion of space devoted to each activity; and depreciation may be allocated on the basis of space occupied and the portion of... direct selling costs, such as transportation and travel expenses, office salaries, promotion and research...

26 CFR 1.512(a)-1 - Definition.

Code of Federal Regulations, 2011 CFR

2011-04-01

... costs such as rent, heat and electricity may be allocated on the basis of the portion of space devoted to each activity; and depreciation may be allocated on the basis of space occupied and the portion of... direct selling costs, such as transportation and travel expenses, office salaries, promotion and research...

12 CFR 700.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... that the facts that caused the deficient share-asset ratio no longer exist; and (ii) The likelihood of further depreciation of the share-asset ratio is not probable; and (iii) The return of the share-asset ratio to its normal limits within a reasonable time for the credit union concerned is probable; and (iv...

20 CFR 362.12 - Computation of amount of reimbursement.

Code of Federal Regulations, 2010 CFR

2010-04-01

....12 Section 362.12 Employees' Benefits RAILROAD RETIREMENT BOARD INTERNAL ADMINISTRATION, POLICY AND... paid in cash for the property or, if not acquired by purchase or exchange, the value at the time of... its depreciated value immediately before it was damaged or lost, less any salvage value. If the cost...

26 CFR 1.58-6 - Regulated investment companies; real estate investment trusts.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Regulated investment companies; real estate... their shareholders and real estate investment trusts (as defined in section 856) and their shareholders... real estate investment trust, accelerated depreciation on section 1250 property (sections 57(a)(2) and...

26 CFR 1.58-6 - Regulated investment companies; real estate investment trusts.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Regulated investment companies; real estate... their shareholders and real estate investment trusts (as defined in section 856) and their shareholders... real estate investment trust, accelerated depreciation on section 1250 property (sections 57(a)(2) and...

26 CFR 1.58-6 - Regulated investment companies; real estate investment trusts.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Regulated investment companies; real estate... their shareholders and real estate investment trusts (as defined in section 856) and their shareholders... real estate investment trust, accelerated depreciation on section 1250 property (sections 57(a)(2) and...

47 CFR 36.621 - Study area total unseparated loop cost.

Code of Federal Regulations, 2011 CFR

2011-10-01

... investment and Exchange Line CO Circuit Equipment Category 4.13 investment. This amount is calculated by deducting the accumulated depreciation and noncurrent deferred Federal income taxes attributable to C&WF...) Maintenance expense attributable to C&WF subcategory 1.3 investment, and CO Category 4.13 investment as...

47 CFR 36.621 - Study area total unseparated loop cost.

Code of Federal Regulations, 2012 CFR

2012-10-01

... investment and Exchange Line CO Circuit Equipment Category 4.13 investment. This amount is calculated by deducting the accumulated depreciation and noncurrent deferred Federal income taxes attributable to C&WF...) Maintenance expense attributable to C&WF subcategory 1.3 investment, and CO Category 4.13 investment as...

47 CFR 36.621 - Study area total unseparated loop cost.

Code of Federal Regulations, 2013 CFR

2013-10-01

... investment and Exchange Line CO Circuit Equipment Category 4.13 investment. This amount is calculated by deducting the accumulated depreciation and noncurrent deferred Federal income taxes attributable to C&WF...) Maintenance expense attributable to C&WF subcategory 1.3 investment, and CO Category 4.13 investment as...

47 CFR 54.1308 - Study Area Total Unseparated Loop Cost.

Code of Federal Regulations, 2014 CFR

2014-10-01

... C&WF subcategory 1.3 investment and Exchange Line CO Circuit Equipment Category 4.13 investment. This amount is calculated by deducting the accumulated depreciation and noncurrent deferred Federal... investment as reported in § 54.1305(c). (3) Maintenance expense attributable to C&WF Subcategory 1.3...

18 CFR 346.2 - Material in support of initial rates or change in rates.

Code of Federal Regulations, 2014 CFR

2014-04-01

.... This statement must summarize the total cost of service for a carrier (operating and maintenance... in paragraphs (c) (2) through (7) of this section. (2) Statement B—operation and maintenance expense. This statement must set forth the operation, maintenance, administration and general, and depreciation...

18 CFR 346.2 - Material in support of initial rates or change in rates.

Code of Federal Regulations, 2012 CFR

2012-04-01

.... This statement must summarize the total cost of service for a carrier (operating and maintenance... in paragraphs (c) (2) through (7) of this section. (2) Statement B—operation and maintenance expense. This statement must set forth the operation, maintenance, administration and general, and depreciation...

18 CFR 346.2 - Material in support of initial rates or change in rates.

Code of Federal Regulations, 2011 CFR

2011-04-01

.... This statement must summarize the total cost of service for a carrier (operating and maintenance... in paragraphs (c) (2) through (7) of this section. (2) Statement B—operation and maintenance expense. This statement must set forth the operation, maintenance, administration and general, and depreciation...

18 CFR 346.2 - Material in support of initial rates or change in rates.

Code of Federal Regulations, 2013 CFR

2013-04-01

.... This statement must summarize the total cost of service for a carrier (operating and maintenance... in paragraphs (c) (2) through (7) of this section. (2) Statement B—operation and maintenance expense. This statement must set forth the operation, maintenance, administration and general, and depreciation...

76 FR 72672 - Publication of Depreciation Rates

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-25

... cable--metal 5.10 g. Buried cable--fiber 5.00 h. Conduit systems 3.50 i. Other 5.50 Dated: November 19... ending December 31, 2011. FOR FURTHER INFORMATION CONTACT: Jonathan P. Claffey, Deputy Assistant... Avenue SW., Washington, DC 20250-1590. Telephone: (202) 720-9556. SUPPLEMENTARY INFORMATION: In 7 CFR...

78 FR 73821 - Publication of Depreciation Rates

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-09

.... Buried cable--metal 5.05 g. Buried cable--fiber 5.00 h. Conduit systems 3.74 i. Other 5.40 John Charles... INFORMATION CONTACT: Keith B. Adams, Assistant Administrator, Telecommunications Program, Rural Utilities...) 720-9556. SUPPLEMENTARY INFORMATION: In 7 CFR part 1737, Pre-Loan Policies and Procedures Common to...

26 CFR 1.1502-28 - Consolidated section 108.

Code of Federal Regulations, 2010 CFR

2010-04-01

... income that is treated as excluded COD income is determined based on the assets (including stock and... this section. Basis of subsidiary stock, however, shall not be reduced below zero pursuant to paragraph (a)(2) of this section (including when subsidiary stock is treated as depreciable property under...

7 CFR 1773.39 - Utility plant and accumulated depreciation.

Code of Federal Regulations, 2012 CFR

2012-01-01

... CPA's determination of materiality, an appropriate sample of transactions must be selected for testing. The CPA's workpapers must document that he/she: (1) Examined direct labor and material transactions to.... The CPA must note on the summary any unusual or nontypical projects. (2) Based upon the CPA's...

7 CFR 1773.39 - Utility plant and accumulated depreciation.

Code of Federal Regulations, 2013 CFR

2013-01-01

... CPA's determination of materiality, an appropriate sample of transactions must be selected for testing. The CPA's workpapers must document that he/she: (1) Examined direct labor and material transactions to.... The CPA must note on the summary any unusual or nontypical projects. (2) Based upon the CPA's...

7 CFR 1773.39 - Utility plant and accumulated depreciation.

Code of Federal Regulations, 2014 CFR

2014-01-01

... CPA's determination of materiality, an appropriate sample of transactions must be selected for testing. The CPA's workpapers must document that he/she: (1) Examined direct labor and material transactions to.... The CPA must note on the summary any unusual or nontypical projects. (2) Based upon the CPA's...

7 CFR 1773.39 - Utility plant and accumulated depreciation.

Code of Federal Regulations, 2011 CFR

2011-01-01

... CPA's determination of materiality, an appropriate sample of transactions must be selected for testing. The CPA's workpapers must document that he/she: (1) Examined direct labor and material transactions to.... The CPA must note on the summary any unusual or nontypical projects. (2) Based upon the CPA's...

26 CFR 1.167(a)-3 - Intangibles.

Code of Federal Regulations, 2010 CFR

2010-04-01

.... Examples are patents and copyrights. An intangible asset, the useful life of which is not limited, is not... unsupported opinion of the taxpayer, the intangible asset has a limited useful life. No deduction for depreciation is allowable with respect to goodwill. For rules with respect to organizational expenditures, see...

26 CFR 1.167(a)-8 - Retirements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... range of lives. In those cases where the allowance of losses would distort income, the rules with... timing of the retirement, the estimated useful life used in computing depreciation, and whether the asset is accounted for in a separate or multiple asset account. Upon the retirement of assets, the rules in...

Equity evaluation of vehicle miles traveled fees in Texas.

DOT National Transportation Integrated Search

2012-03-01

The Texas state gas tax has been 20.0 cents per gallon since 1991, and the federal gas tax has been 18.4 : cents per gallon since 1993. The gas tax is not only stagnant, but depreciating in value due to inflation. : One proposed alternative to the ga...

48 CFR 31.205-29 - Plant protection costs.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Plant protection costs. 31....205-29 Plant protection costs. Costs of items such as (a) wages, uniforms, and equipment of personnel engaged in plant protection, (b) depreciation on plant protection capital assets, and (c) necessary...

48 CFR 31.205-29 - Plant protection costs.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 1 2013-10-01 2013-10-01 false Plant protection costs. 31....205-29 Plant protection costs. Costs of items such as (a) wages, uniforms, and equipment of personnel engaged in plant protection, (b) depreciation on plant protection capital assets, and (c) necessary...

26 CFR 1.168(k)-1 - Additional first year depreciation deduction.

Code of Federal Regulations, 2013 CFR

2013-04-01

... section) that is entered into prior to the manufacture, construction, or production of the property for... manufacture, construction, or production of this property begins after December 31, 2004, the acquisition rule..., construction, or production begin—(1) In general. For purposes of paragraph (b)(4)(iii) of this section...

26 CFR 1.168(k)-1 - Additional first year depreciation deduction.

Code of Federal Regulations, 2014 CFR

2014-04-01

... section) that is entered into prior to the manufacture, construction, or production of the property for... manufacture, construction, or production of this property begins after December 31, 2004, the acquisition rule..., construction, or production begin—(1) In general. For purposes of paragraph (b)(4)(iii) of this section...

26 CFR 1.168(k)-1 - Additional first year depreciation deduction.

Code of Federal Regulations, 2012 CFR

2012-04-01

... section) that is entered into prior to the manufacture, construction, or production of the property for... manufacture, construction, or production of this property begins after December 31, 2004, the acquisition rule..., construction, or production begin—(1) In general. For purposes of paragraph (b)(4)(iii) of this section...

Development Priorities for African Universities

ERIC Educational Resources Information Center

Baijnath, Narend; James, Genevieve

2015-01-01

African knowledge remains at best on the margins, struggling for an epistemological foothold in the face of an ever dominant Western canon. At worst, African knowledge is disparaged, depreciated, and dismissed. It is often ignored even by African scholars who, having gained control of the academy in the postcolonial context, seemingly remain…

26 CFR 1.1366-1 - Shareholder's share of items of an S corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... election to expense certain depreciable business expenses (section 179); medical, dental, etc., expenses... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1366-1... used in the trade or business and involuntary conversions), grouped by applicable holding periods, by...

76 FR 68370 - Tax Accounting Elections on Behalf of Foreign Corporations

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-04

... Tax Accounting Elections on Behalf of Foreign Corporations AGENCY: Internal Revenue Service (IRS... change a method of accounting or taxable year on behalf of a foreign corporation. The regulations affect... depreciation and inventory accounting. Comments were received. A public hearing was not requested and none was...

18 CFR 367.4030 - Account 403, Depreciation expense.

Code of Federal Regulations, 2010 CFR

2010-04-01

... work (§ 367.4160). (b) The service company must keep the records of property and property retirements that will reflect the service life of property that has been retired and aid in estimating probable service life by mortality, turnover, or other appropriate methods; and also the records that will reflect...

26 CFR 1.167(a)-7 - Accounting for depreciable property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... approximately the same useful lives may be grouped together. Such an account is commonly known as a group... composite account. For example, all the assets used in a business may be included in a single account. Group..., cost, character, use, etc. (b) When group, classified, or composite accounts are used with average...

A Commercial IOTV Cleaning Study

DTIC Science & Technology

2010-04-12

manufacturer’s list price without taking into consideration of possible volume discount.  Equipment depreciation cost was calculated based on...Laundering with Prewash Spot Cleaning) 32 Table 12 Shrinkage Statistical Data (Traditional Wet Laundering without Prewash Spot Cleaning...Statistical Data (Computer-controlled Wet Cleaning without Prewash Spot Cleaning) 35 Table 15 Shrinkage Statistical Data (Liquid CO2 Cleaning

48 CFR 1516.303-74 - Determining the value of in-kind contributions.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Determining the value of in-kind contributions. 1516.303-74 Section 1516.303-74 Federal Acquisition Regulations System... depreciation, if any) at the time of donation. If the booked costs reflect unrealistic values when compared to...

Age Stereotypes of Older Primary Teachers in Taiwan

ERIC Educational Resources Information Center

Chen, Hsin-Jen; Wang, Ya-Hsaun

2012-01-01

Elder respect in East Asia has a long history that could be derived from Confucian philosophy. However, with the rapid development of westernization, younger people have gradually depreciated the value of elder respect and seek a reciprocal relationship with the elderly. A literature search revealed that age stereotypes would be both negative and…

26 CFR 1.167(b)-4 - Other methods.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Other methods. 1.167(b)-4 Section 1.167(b)-4...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(b)-4 Other methods. (a) Under section 167(b)(4) a taxpayer may use any consistent method of computing depreciation, such...

26 CFR 1.167(b)-4 - Other methods.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Other methods. 1.167(b)-4 Section 1.167(b)-4...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(b)-4 Other methods. (a) Under section 167(b)(4) a taxpayer may use any consistent method of computing depreciation, such...

26 CFR 1.167(b)-4 - Other methods.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Other methods. 1.167(b)-4 Section 1.167(b)-4...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(b)-4 Other methods. (a) Under section 167(b)(4) a taxpayer may use any consistent method of computing depreciation, such...

The impact of normative message types on off-trail hiking

Treesearch

P.L. Winter

2006-01-01

Depreciative activities and high annual visitation levels threaten the health and sustainability of the giant Sequoia. Signage is one route to managing visitor behavior. Research suggests a two-by-two conceptualization of normative messages in signs. Messages may present the "ought" (injunctive) or the "is" (descriptive) of behavior and may be...

26 CFR 1.167(b)-4 - Other methods.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Other methods. 1.167(b)-4 Section 1.167(b)-4...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(b)-4 Other methods. (a) Under section 167(b)(4) a taxpayer may use any consistent method of computing depreciation, such...

26 CFR 1.167(b)-4 - Other methods.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Other methods. 1.167(b)-4 Section 1.167(b)-4...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(b)-4 Other methods. (a) Under section 167(b)(4) a taxpayer may use any consistent method of computing depreciation, such...

7 CFR 762.124 - Interest rates, terms, charges, and fees.

Code of Federal Regulations, 2013 CFR

2013-01-01

... economic reverses. (2) The final maturity date for each loan cannot exceed 7 years from the date of the... farm, or recover from a disaster or an economical reversal. (2) Loans with balloon installments must... payment comes due based on the expected financial condition of the operation, the depreciated value of the...

7 CFR 762.124 - Interest rates, terms, charges, and fees.

Code of Federal Regulations, 2011 CFR

2011-01-01

... economic reverses. (2) The final maturity date for each loan cannot exceed 7 years from the date of the... farm, or recover from a disaster or an economical reversal. (2) Loans with balloon installments must... payment comes due based on the expected financial condition of the operation, the depreciated value of the...

7 CFR 762.124 - Interest rates, terms, charges, and fees.

Code of Federal Regulations, 2012 CFR

2012-01-01

... economic reverses. (2) The final maturity date for each loan cannot exceed 7 years from the date of the... farm, or recover from a disaster or an economical reversal. (2) Loans with balloon installments must... payment comes due based on the expected financial condition of the operation, the depreciated value of the...

26 CFR 1.46-3 - Qualified investment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Qualified investment. 1.46-3 Section 1.46-3... Computing Credit for Investment in Certain Depreciable Property § 1.46-3 Qualified investment. (a) In general. (1) With respect to any taxable year, the qualified investment of the taxpayer is the aggregate...

Teaching Quantitative Management to Evening MBA Students.

ERIC Educational Resources Information Center

Libby, Barbara

1984-01-01

The author discusses the mathematics background of Masters of Business Administration (MBA) students and asks what math tools are necessary for an MBA. While she finds useful the ability to deal with linear and quadratic equations; interest, depreciation, and growth rates; and word problems, she concludes that calculus is of little use apart from…

Audio-Visual Equipment Depreciation. RDU-75-07.

ERIC Educational Resources Information Center

Drake, Miriam A.; Baker, Martha

A study was conducted at Purdue University to gather operational and budgetary planning data for the Libraries and Audiovisual Center. The objectives were: (1) to complete a current inventory of equipment including year of purchase, costs, and salvage value; (2) to determine useful life data for general classes of equipment; and (3) to determine…

Not an Inexhaustible Resource: Valuation and Depreciation of Library Collections in the Queensland Department of Education.

ERIC Educational Resources Information Center

Cram, Jennifer

1997-01-01

Anecdotal evidence suggests that valuation of library collections is not being addressed by library managers, despite the growing popularity of accrual accounting in publicly funded institutions. This article discusses the implications of asset valuation and describes the development and implementation a method for valuing the library collections…

Cost-Sharing of General and Specific Training with Depreciation of Human Capital.

ERIC Educational Resources Information Center

Pichler, Eva

1993-01-01

Investigates why employers (particularly those valuing technical progress as important for performance) share general training costs and returns. Workers stay with a firm paying a wage below their opportunity wage if it continually provides additional training so that the prospect of future wages outweighs the short-run gain from quitting and…

26 CFR 1.45D-1 - New markets tax credit.

Code of Federal Regulations, 2011 CFR

2011-04-01

... is a corporation that operates an insurance company in a low-income community (as defined in section... Computing Credit for Investment in Certain Depreciable Property § 1.45D-1 New markets tax credit. (a) Table... original issue (c) Qualified equity investment (1) In general (2) Equity investment (3) Equity investments...

Special Bookkeeping Applications; Business Education: 7708.41.

ERIC Educational Resources Information Center

Hartney, Cecelia

This curriculum guide provides the student with an understanding of the various methods of handling, paying, and recording payroll and sales taxes; fixed assets and their disposal; depreciation; losses due to bad debts; various types of notes; and accrued interest and expenses. Also listed are the 27 performance objectives, a course outline,…

30 CFR 206.353 - How do I determine transmission deductions?

Code of Federal Regulations, 2010 CFR

2010-07-01

...) Depreciation under paragraphs (g) and (h) of this section and a return on undepreciated capital investment under paragraphs (g) and (i) of this section or (iv) A return on the capital investment in the..., are not allowable expenses. (g) To compute costs associated with capital investment, a lessee may use...

30 CFR 206.354 - How do I determine generating deductions?

Code of Federal Regulations, 2010 CFR

2010-07-01

...) Depreciation under paragraphs (g) and (h) of this section and a return on undepreciated capital investment under paragraphs (g) and (i) of this section; or (iv) A return on capital investment in the power plant... allowable expenses. (g) To compute costs associated with capital investment, a lessee may use either...

48 CFR 9904.414-63 - Effective date.

Code of Federal Regulations, 2013 CFR

2013-10-01

... period. This applies both to items that are subject to periodic depreciation or amortization and also to such items as land that are not subject to periodic write-offs. Unless there is a major fluctuation, it.... 403. Tables I through VI deal with home office expense allocations to business units. The A Division...

7 CFR 1767.18 - Assets and other debits.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 7 Agriculture 12 2014-01-01 2013-01-01 true Assets and other debits. 1767.18 Section 1767.18... an experimental status. B. Amounts in this account shall be transferred to Account 101, Electric... considered as experimental. C. The depreciation on property in this account shall be charged to Account 403.8...

26 CFR 1.751-1 - Unrealized receivables and inventory items.

Code of Federal Regulations, 2010 CFR

2010-04-01

... potential gain from franchises, trademarks, or trade names referred to in section 1253(a). With respect to... as buying these properties, it has a new cost basis for the inventory and accounts receivable... depreciable property. Since, under section 751(b), the partnership is treated as buying this property from C...

Managing outdoor recreation in California: visitor contact studies

Treesearch

Deborah J. Chavez

2001-01-01

Findings from 30 outdoor recreation visitor contact studies that wereconducted in California between 1989 and 1998 are summarized. Analyses focuson recreationist profiles, patterns of participation, beliefs and opinions,communication patterns, and depreciative behaviors. Although the “typical”respondent to the survey sites was white, there were many sites where...

26 CFR 1.47-2 - “Disposition” and “cessation”.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Rules for Computing Credit for Investment in Certain Depreciable Property § 1.47-2 “Disposition” and... section 38 property ceases to be section 38 property with respect to the taxpayer must be made for each..., as if such property were placed in service in such taxable year, whether such property would qualify...

The Construction of an Environmental Management Model Based on Sustainability Indicators on a Higher Education Institution in Mexico

ERIC Educational Resources Information Center

Nieblas-Ortiz, Efrain C.; Arcos-Vega, José L.; Sevilla-García, Juan J.

2017-01-01

Without depreciating the importance of environmental regulations directed to university environmental managements systems in this country, nowadays, the instruments of international importance like the Sustainable Development Goals or ONU's 2030 Agenda; as well as those of domestic nature, like sustainability indicators proposed by the Mexican…

Comparative dynamics in a health investment model.

PubMed

Eisenring, C

1999-10-01

The method of comparative dynamics fully exploits the inter-temporal structure of optimal control models. I derive comparative dynamic results in a simplified demand for health model. The effect of a change in the depreciation rate on the optimal paths for health capital and investment in health is studied by use of a phase diagram.

10 CFR 600.313 - Cost sharing or matching.

Code of Federal Regulations, 2013 CFR

2013-01-01

... of recipient's employees. Values are established in accordance with the applicable cost principles in... use charges. The full value of the item may be applied when the item will be consumed in the performance of the award or fully depreciated by the end of the award. In cases where the full value of a...

10 CFR 600.313 - Cost sharing or matching.

Code of Federal Regulations, 2011 CFR

2011-01-01

... of recipient's employees. Values are established in accordance with the applicable cost principles in... use charges. The full value of the item may be applied when the item will be consumed in the performance of the award or fully depreciated by the end of the award. In cases where the full value of a...

10 CFR 600.313 - Cost sharing or matching.

Code of Federal Regulations, 2012 CFR

2012-01-01

... of recipient's employees. Values are established in accordance with the applicable cost principles in... use charges. The full value of the item may be applied when the item will be consumed in the performance of the award or fully depreciated by the end of the award. In cases where the full value of a...

10 CFR 600.313 - Cost sharing or matching.

Code of Federal Regulations, 2014 CFR

2014-01-01

... of recipient's employees. Values are established in accordance with the applicable cost principles in... use charges. The full value of the item may be applied when the item will be consumed in the performance of the award or fully depreciated by the end of the award. In cases where the full value of a...

An analysis of European demand for oak lumber

Treesearch

William G. Luppold

1984-01-01

Exports of oak lumber from the United States to the Netherlands, Belgium, Germany, and France were analyzed using ordinary least squares estimation procedures. The analyses indicated that the large increases in European demand for U.S. oak during the 1970's were caused by a combination of the dollar's depreciation against currencies of major European...

26 CFR 1.46-2 - Carryback and carryover of unused credit.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Stat. 962, 26 U.S.C. 38)) [T.D. 7751, 46 FR 1679, Jan. 7, 1981] ... TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.46-2 Carryback and... application of the rules of this section to regular and ESOP credits are separate from their application to...

26 CFR 1.46-2 - Carryback and carryover of unused credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Stat. 962, 26 U.S.C. 38)) [T.D. 7751, 46 FR 1679, Jan. 7, 1981] ... TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.46-2 Carryback and... application of the rules of this section to regular and ESOP credits are separate from their application to...

26 CFR 1.46-2 - Carryback and carryover of unused credit.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Stat. 962, 26 U.S.C. 38)) [T.D. 7751, 46 FR 1679, Jan. 7, 1981] ... TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.46-2 Carryback and... application of the rules of this section to regular and ESOP credits are separate from their application to...

26 CFR 1.46-2 - Carryback and carryover of unused credit.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Stat. 962, 26 U.S.C. 38)) [T.D. 7751, 46 FR 1679, Jan. 7, 1981] ... TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.46-2 Carryback and... application of the rules of this section to regular and ESOP credits are separate from their application to...

26 CFR 1.46-2 - Carryback and carryover of unused credit.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Stat. 962, 26 U.S.C. 38)) [T.D. 7751, 46 FR 1679, Jan. 7, 1981] ... TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.46-2 Carryback and... application of the rules of this section to regular and ESOP credits are separate from their application to...

Green Net Regional Product for the San Luis Basin, Colorado: An Economic Measure of Regional Sustainability

EPA Science Inventory

This paper presents the data sources and methodology used to estimate Green Net Regional Product (GNRP), a green accounting approach, for the San Luis Basin (SLB). GNRP is equal to aggregate consumption minus the depreciation of man-made and natural capital. We measure the move...

26 CFR 1.1017-1 - Basis reductions following a discharge of indebtedness.

Code of Federal Regulations, 2011 CFR

2011-04-01

... profits of the partnership, or if reductions to the basis of the taxpayer's depreciable property (or... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Basis reductions following a discharge of... Basis reductions following a discharge of indebtedness. (a) General rule for section 108(b)(2)(E). This...

26 CFR 1.1017-1 - Basis reductions following a discharge of indebtedness.

Code of Federal Regulations, 2010 CFR

2010-04-01

... profits of the partnership, or if reductions to the basis of the taxpayer's depreciable property (or... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Basis reductions following a discharge of... reductions following a discharge of indebtedness. (a) General rule for section 108(b)(2)(E). This paragraph...

31 CFR 306.11 - Forms of registration for transferable securities.

Code of Federal Regulations, 2012 CFR

2012-07-01

... Federal law, such as a national bank or Federal savings and loan association. Examples: Smith....—Depreciation Acct. (12-3456789). First National Bank of Albemarle (12- 3456789). Abco & Co., Inc., a nominee... Sinking Fund under Ch. 35, Gen. Laws of RI. State of Colorado in trust for Colorado Surplus Property...

31 CFR 306.11 - Forms of registration for transferable securities.

Code of Federal Regulations, 2014 CFR

2014-07-01

... Federal law, such as a national bank or Federal savings and loan association. Examples: Smith....—Depreciation Acct. (12-3456789). First National Bank of Albemarle (12- 3456789). Abco & Co., Inc., a nominee... Sinking Fund under Ch. 35, Gen. Laws of RI. State of Colorado in trust for Colorado Surplus Property...

31 CFR 306.11 - Forms of registration for transferable securities.

Code of Federal Regulations, 2013 CFR

2013-07-01

... Federal law, such as a national bank or Federal savings and loan association. Examples: Smith....—Depreciation Acct. (12-3456789). First National Bank of Albemarle (12- 3456789). Abco & Co., Inc., a nominee... Sinking Fund under Ch. 35, Gen. Laws of RI. State of Colorado in trust for Colorado Surplus Property...

43 CFR 404.39 - What factors will Reclamation consider in evaluating my capability to pay 25 percent or more of...

Code of Federal Regulations, 2014 CFR

2014-10-01

... and depreciation, maintenance and repair); (6) Cash flow from operating activities (positive value... financial obligations; (9) Collateral/equity as appropriate; (10) Cash flows from capital and related financing activities (negative value from principle paid on bonds and interest payments); (11) Net cash flow...

43 CFR 404.39 - What factors will Reclamation consider in evaluating my capability to pay 25 percent or more of...

Code of Federal Regulations, 2011 CFR

2011-10-01

... and depreciation, maintenance and repair); (6) Cash flow from operating activities (positive value... financial obligations; (9) Collateral/equity as appropriate; (10) Cash flows from capital and related financing activities (negative value from principle paid on bonds and interest payments); (11) Net cash flow...

43 CFR 404.39 - What factors will Reclamation consider in evaluating my capability to pay 25 percent or more of...

Code of Federal Regulations, 2012 CFR

2012-10-01

... and depreciation, maintenance and repair); (6) Cash flow from operating activities (positive value... financial obligations; (9) Collateral/equity as appropriate; (10) Cash flows from capital and related financing activities (negative value from principle paid on bonds and interest payments); (11) Net cash flow...

43 CFR 404.39 - What factors will Reclamation consider in evaluating my capability to pay 25 percent or more of...

Code of Federal Regulations, 2013 CFR

2013-10-01

... and depreciation, maintenance and repair); (6) Cash flow from operating activities (positive value... financial obligations; (9) Collateral/equity as appropriate; (10) Cash flows from capital and related financing activities (negative value from principle paid on bonds and interest payments); (11) Net cash flow...

Buying and leasing real estate for veterinary hospitals.

PubMed

Salzsieder, Karl R

2006-03-01

The major factors to be considered in the real estate purchase decision are the interest rate, the depreciation schedule, the property appreciation, the income tax impact, and the impact of paying a principal payment as part of the real estate mortgage. All these factors must be compared with the costs of leasing.

Nonindustrial private forest owner use of federal income tax provisions

Treesearch

John L. Greene; Thomas J. Straka; Robert J. Dee

2004-01-01

Seven provisions of the federal income tax provide incentives for nonindustrial private forest (NIPF) owners to follow sound management and reforestation practices. Four provisions ­ long-term capital gain treatment of qualifying income, annual deduction of management costs, depreciation and the section 179 deduction, and deductions for casualty losses or other...

26 CFR 1.1019-1 - Property on which lessee has made improvements.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis Rules of General Application § 1.1019-1... value of such property attributable to such buildings or improvements, the basis of each portion of such... building would have a depreciated value of $50,000, which value the lessor elected to report (beginning in...

26 CFR 1.1019-1 - Property on which lessee has made improvements.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis Rules of General Application § 1.1019-1... value of such property attributable to such buildings or improvements, the basis of each portion of such... building would have a depreciated value of $50,000, which value the lessor elected to report (beginning in...

26 CFR 1.1019-1 - Property on which lessee has made improvements.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis Rules of General Application § 1.1019-1... value of such property attributable to such buildings or improvements, the basis of each portion of such... building would have a depreciated value of $50,000, which value the lessor elected to report (beginning in...

26 CFR 1.1019-1 - Property on which lessee has made improvements.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis Rules of General Application § 1.1019-1... value of such property attributable to such buildings or improvements, the basis of each portion of such... building would have a depreciated value of $50,000, which value the lessor elected to report (beginning in...

The Good, the Bad, and the Ugly! Highlights of the 1996 Major Tax Acts (Effective Immediately!).

ERIC Educational Resources Information Center

Lukaszewski, Thomas E.

1997-01-01

Describes four major tax acts which significantly impact businesses and individual taxpayers. Includes important issues affecting businesses, such as changes in minimum wage, depreciable personal property, pensions, and tax credits. Also describes important issues affecting individuals, including changes in spousal IRAs, adoption expense credits,…

Teachers Making Decisions When We Know the Censors Are Watching.

ERIC Educational Resources Information Center

Napier, Minta

Attempts to suppress and even censor various texts used by English teachers often are led by members of fundamentalist Christian groups. These activists charge educators with depreciating Christian moral values and instigating a religion of "secular humanism" in the schools. Various examples of recent legal cases show how prominent the…

26 CFR 1.46-11 - Commuter highway vehicles.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Commuter highway vehicles. 1.46-11 Section 1.46... Rules for Computing Credit for Investment in Certain Depreciable Property § 1.46-11 Commuter highway... investment under section 46(c)(1) for a qualifying commuter highway vehicle is 100 percent. A qualifying...

26 CFR 1.46-11 - Commuter highway vehicles.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Commuter highway vehicles. 1.46-11 Section 1.46... Rules for Computing Credit for Investment in Certain Depreciable Property § 1.46-11 Commuter highway... investment under section 46(c)(1) for a qualifying commuter highway vehicle is 100 percent. A qualifying...