Code of Federal Regulations, 2014 CFR
2014-10-01
... switching expense 6210 Non-digital switching expense 6211 Digital electronic switching expense 6212... Circuit equipment expense 6232 Information origination/termination expense 6310 Station apparatus expense...
Code of Federal Regulations, 2012 CFR
2012-10-01
... switching expense 6210 Non-digital switching expense 6211 Digital electronic switching expense 6212... Circuit equipment expense 6232 Information origination/termination expense 6310 Station apparatus expense...
Code of Federal Regulations, 2013 CFR
2013-10-01
... switching expense 6210 Non-digital switching expense 6211 Digital electronic switching expense 6212... Circuit equipment expense 6232 Information origination/termination expense 6310 Station apparatus expense...
26 CFR 1.471-11 - Inventories of manufacturers.
Code of Federal Regulations, 2014 CFR
2014-04-01
... expenses, (d) Other distribution expenses, (e) Interest, (f) Research and experimental expenses including... expenses, (d) Other distribution expenses, (e) Interest, (f) Research and experimental expenses including... the taxpayer, notwithstanding the provisions of § 1.481-1(c)(5). Thus, any of the taxpayer's “pre-1954...
26 CFR 1.471-11 - Inventories of manufacturers.
Code of Federal Regulations, 2012 CFR
2012-04-01
... expenses, (d) Other distribution expenses, (e) Interest, (f) Research and experimental expenses including... expenses, (d) Other distribution expenses, (e) Interest, (f) Research and experimental expenses including... the taxpayer, notwithstanding the provisions of § 1.481-1(c)(5). Thus, any of the taxpayer's “pre-1954...
26 CFR 1.471-11 - Inventories of manufacturers.
Code of Federal Regulations, 2011 CFR
2011-04-01
... expenses, (d) Other distribution expenses, (e) Interest, (f) Research and experimental expenses including... expenses, (d) Other distribution expenses, (e) Interest, (f) Research and experimental expenses including... the taxpayer, notwithstanding the provisions of § 1.481-1(c)(5). Thus, any of the taxpayer's “pre-1954...
26 CFR 1.471-11 - Inventories of manufacturers.
Code of Federal Regulations, 2013 CFR
2013-04-01
... expenses, (d) Other distribution expenses, (e) Interest, (f) Research and experimental expenses including... expenses, (d) Other distribution expenses, (e) Interest, (f) Research and experimental expenses including... the taxpayer, notwithstanding the provisions of § 1.481-1(c)(5). Thus, any of the taxpayer's “pre-1954...
20 CFR 416.1498 - What travel expenses are reimbursable.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false What travel expenses are reimbursable. 416... Determinations and Decisions Payment of Certain Travel Expenses § 416.1498 What travel expenses are reimbursable. Reimbursable travel expenses include the ordinary expenses of public or private transportation as well as...
20 CFR 416.1498 - What travel expenses are reimbursable.
Code of Federal Regulations, 2011 CFR
2011-04-01
... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false What travel expenses are reimbursable. 416... Determinations and Decisions Payment of Certain Travel Expenses § 416.1498 What travel expenses are reimbursable. Reimbursable travel expenses include the ordinary expenses of public or private transportation as well as...
20 CFR 404.999c - What travel expenses are reimbursable.
Code of Federal Regulations, 2011 CFR
2011-04-01
... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false What travel expenses are reimbursable. 404... and Decisions Payment of Certain Travel Expenses § 404.999c What travel expenses are reimbursable. Reimbursable travel expenses include the ordinary expenses of public or private transportation as well as...
20 CFR 416.1498 - What travel expenses are reimbursable.
Code of Federal Regulations, 2013 CFR
2013-04-01
... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false What travel expenses are reimbursable. 416... Determinations and Decisions Payment of Certain Travel Expenses § 416.1498 What travel expenses are reimbursable. Reimbursable travel expenses include the ordinary expenses of public or private transportation as well as...
20 CFR 404.999c - What travel expenses are reimbursable.
Code of Federal Regulations, 2013 CFR
2013-04-01
... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false What travel expenses are reimbursable. 404... and Decisions Payment of Certain Travel Expenses § 404.999c What travel expenses are reimbursable. Reimbursable travel expenses include the ordinary expenses of public or private transportation as well as...
29 CFR 2550.408c-2 - Compensation for services.
Code of Federal Regulations, 2010 CFR
2010-07-01
... services which consitutes an ordinary and necessary trade or business expense) will not be “reasonable... reimbursement of direct expenses properly and actually incurred and not otherwise reimbursed. The restrictions... expenses not direct expenses. An expense is not a direct expense to the extent it would have been sustained...
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Network Support/General Support Expenses... Operating Expenses and Taxes Network Support/general Support Expenses § 36.311 Network Support/General..., 6122, 6123, and 6124 (Class A Telephone Companies). (a) Network Support Expenses are expenses...
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Network Support/General Support Expenses... Operating Expenses and Taxes Network Support/general Support Expenses § 36.311 Network Support/General..., 6122, 6123, and 6124 (Class A Telephone Companies). (a) Network Support Expenses are expenses...
Code of Federal Regulations, 2010 CFR
2010-07-01
... relocation expenses for new appointees or student trainees what expenses must we pay? 302-3.507 Section 302-3.507 Public Contracts and Property Management Federal Travel Regulation System RELOCATION ALLOWANCES....507 Once we authorize relocation expenses for new appointees or student trainees what expenses must we...
47 CFR 32.6431 - Aerial wire expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Aerial wire expense. 32.6431 Section 32.6431... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6431 Aerial wire expense. This account shall include expenses associated with aerial wire. ...
47 CFR 32.6431 - Aerial wire expense.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Aerial wire expense. 32.6431 Section 32.6431... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6431 Aerial wire expense. This account shall include expenses associated with aerial wire. ...
7 CFR 1767.28 - Customer accounts expenses.
Code of Federal Regulations, 2014 CFR
2014-01-01
... Reading Expenses 903Customer Records and Collection Expenses 904Uncollectible Accounts 905Miscellaneous... the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries... Reading Expenses, or Account 903, Customer Records and Collection Expenses, as appropriate. (See § 1767.17...
7 CFR 1767.28 - Customer accounts expenses.
Code of Federal Regulations, 2012 CFR
2012-01-01
... Reading Expenses 903Customer Records and Collection Expenses 904Uncollectible Accounts 905Miscellaneous... the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries... Reading Expenses, or Account 903, Customer Records and Collection Expenses, as appropriate. (See § 1767.17...
7 CFR 1767.28 - Customer accounts expenses.
Code of Federal Regulations, 2013 CFR
2013-01-01
... Reading Expenses 903Customer Records and Collection Expenses 904Uncollectible Accounts 905Miscellaneous... the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries... Reading Expenses, or Account 903, Customer Records and Collection Expenses, as appropriate. (See § 1767.17...
47 CFR 32.6311 - Station apparatus expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Station apparatus expense. 32.6311 Section 32... apparatus expense. This account shall include expenses associated with station apparatus. Expenses associated with company internal use communication equipment shall be recorded in Account 6123, Office...
47 CFR 32.6311 - Station apparatus expense.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Station apparatus expense. 32.6311 Section 32... apparatus expense. This account shall include expenses associated with station apparatus. Expenses associated with company internal use communication equipment shall be recorded in Account 6123, Office...
47 CFR 32.6341 - Large private branch exchange expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Large private branch exchange expense. 32.6341... Large private branch exchange expense. This account shall include expenses associated with large private branch exchanges. Expenses associated with company internal use communication equipment shall be recorded...
47 CFR 69.405 - Published directory expenses in Account 6620.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 3 2010-10-01 2010-10-01 false Published directory expenses in Account 6620... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.405 Published directory expenses in Account 6620. Published Directory expenses shall be assigned to the Information element. ...
Federal Register 2010, 2011, 2012, 2013, 2014
2011-11-28
... for Transportation Expense Reimbursement): Activity Under OMB Review AGENCY: Veterans Benefits... for Transportation Expense Reimbursement (38 CFR 21.8370). OMB Control Number: 2900-0580. Type of... transportation expenses. To be eligible, the child must provide supportive documentation of actual expenses...
47 CFR 32.6231 - Radio systems expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Radio systems expense. 32.6231 Section 32.6231... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6231 Radio systems expense. This account shall include expenses associated with radio systems. [51 FR 43499, Dec. 2, 1986, as...
47 CFR 36.381 - Carrier access charge billing and collecting expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes Customer Operations Expenses § 36.381 Carrier access charge billing and... in a particular state, one-half of such expense shall be apportioned to interstate operations. If no...
7 CFR 27.89 - Expenses; inspection; sampling.
Code of Federal Regulations, 2011 CFR
2011-01-01
... 7 Agriculture 2 2011-01-01 2011-01-01 false Expenses; inspection; sampling. 27.89 Section 27.89... Micronaire § 27.89 Expenses; inspection; sampling. Expense of inspection and sampling, the preparation of the... Office, the expense of inspection, sampling, preparation of samples, and delivery of the samples to the...
7 CFR 27.89 - Expenses; inspection; sampling.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 2 2010-01-01 2010-01-01 false Expenses; inspection; sampling. 27.89 Section 27.89... Micronaire § 27.89 Expenses; inspection; sampling. Expense of inspection and sampling, the preparation of the... Office, the expense of inspection, sampling, preparation of samples, and delivery of the samples to the...
47 CFR 36.382 - Category 3-All other customer services expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Category 3-All other customer services expense. 36.382 Section 36.382 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER... Expenses and Taxes Customer Operations Expenses § 36.382 Category 3—All other customer services expense. (a...
20 CFR 405.901 - Reimbursement of certain travel expenses.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Reimbursement of certain travel expenses. 405... FOR ADJUDICATING INITIAL DISABILITY CLAIMS Payment of Certain Travel Expenses § 405.901 Reimbursement of certain travel expenses. When you file a disability claim, you may incur certain travel expenses...
17 CFR 256.930.1 - General advertising expenses.
Code of Federal Regulations, 2011 CFR
2011-04-01
... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false General advertising expenses... UTILITY HOLDING COMPANY ACT OF 1935 2. Expense § 256.930.1 General advertising expenses. This account shall include the cost of materials used and expenses incurred in advertising and related activities...
17 CFR 256.930.1 - General advertising expenses.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false General advertising expenses... UTILITY HOLDING COMPANY ACT OF 1935 2. Expense § 256.930.1 General advertising expenses. This account shall include the cost of materials used and expenses incurred in advertising and related activities...
26 CFR 1.162-2 - Traveling expenses.
Code of Federal Regulations, 2014 CFR
2014-04-01
... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Traveling expenses. 1.162-2 Section 1.162-2...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.162-2 Traveling expenses. (a) Traveling expenses include travel fares, meals and lodging, and expenses incident to travel...
47 CFR 69.408 - All other customer services expenses in Account 6620.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 3 2010-10-01 2010-10-01 false All other customer services expenses in Account... CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.408 All other customer services expenses in Account 6620. All other customer services expenses shall be apportioned among the Interexchange...
7 CFR 1207.341 - Budget and expenses.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 10 2010-01-01 2010-01-01 false Budget and expenses. 1207.341 Section 1207.341... PLAN Potato Research and Promotion Plan Expenses and Assessments § 1207.341 Budget and expenses. (a) At... recommend a budget on a fiscal period basis of its anticipated expenses and disbursements in the...
14 CFR 10 - Functional Classification-Operating Expenses of Group I Air Carriers
Code of Federal Regulations, 2012 CFR
2012-01-01
... shall include expenses incurred directly in the in-flight operation of aircraft and expenses attaching...-flight status. (b) This function shall not include expenses incurred in repairing, servicing or storing... aircraft or aircraft operational personnel for flight assignment. Such expenses shall be included in...
17 CFR 256.921 - Office supplies and expenses.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Office supplies and expenses... UTILITY HOLDING COMPANY ACT OF 1935 2. Expense § 256.921 Office supplies and expenses. (a) This account shall include office supplies and expenses incurred in connection with the general administration of...
20 CFR 416.1133 - What is a pro rata share of household operating expenses.
Code of Federal Regulations, 2011 CFR
2011-04-01
..., water, sewerage, and garbage collection service. (The term does not include the cost of these items if... of household operating expenses is the average monthly household operating expenses (based on a..., regardless of age. (c) Average household operating expenses. Household operating expenses are the household's...
20 CFR 416.1133 - What is a pro rata share of household operating expenses.
Code of Federal Regulations, 2014 CFR
2014-04-01
..., water, sewerage, and garbage collection service. (The term does not include the cost of these items if... of household operating expenses is the average monthly household operating expenses (based on a..., regardless of age. (c) Average household operating expenses. Household operating expenses are the household's...
20 CFR 416.1133 - What is a pro rata share of household operating expenses.
Code of Federal Regulations, 2013 CFR
2013-04-01
..., water, sewerage, and garbage collection service. (The term does not include the cost of these items if... of household operating expenses is the average monthly household operating expenses (based on a..., regardless of age. (c) Average household operating expenses. Household operating expenses are the household's...
20 CFR 416.1133 - What is a pro rata share of household operating expenses.
Code of Federal Regulations, 2012 CFR
2012-04-01
..., water, sewerage, and garbage collection service. (The term does not include the cost of these items if... of household operating expenses is the average monthly household operating expenses (based on a..., regardless of age. (c) Average household operating expenses. Household operating expenses are the household's...
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Network operations expenses-Account 6530 (Class... Expenses and Taxes Network Operations Expenses § 36.353 Network operations expenses—Account 6530 (Class B... account includes the expenses associated with the provisions of power, network administration, testing...
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Network operations expenses-Account 6530 (Class... Expenses and Taxes Network Operations Expenses § 36.353 Network operations expenses—Account 6530 (Class B... account includes the expenses associated with the provisions of power, network administration, testing...
25 CFR 700.533 - Restrictions affecting travel and travel expense reimbursement.
Code of Federal Regulations, 2012 CFR
2012-04-01
... 25 Indians 2 2012-04-01 2012-04-01 false Restrictions affecting travel and travel expense... travel and travel expense reimbursement. (a) When an employee is on officially authorized travel his or... in cash or kind for travel expenses from any other source, even when the employee's expenses exceed...
25 CFR 700.533 - Restrictions affecting travel and travel expense reimbursement.
Code of Federal Regulations, 2014 CFR
2014-04-01
... 25 Indians 2 2014-04-01 2014-04-01 false Restrictions affecting travel and travel expense... travel and travel expense reimbursement. (a) When an employee is on officially authorized travel his or... in cash or kind for travel expenses from any other source, even when the employee's expenses exceed...
25 CFR 700.533 - Restrictions affecting travel and travel expense reimbursement.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 25 Indians 2 2010-04-01 2010-04-01 false Restrictions affecting travel and travel expense... travel and travel expense reimbursement. (a) When an employee is on officially authorized travel his or... in cash or kind for travel expenses from any other source, even when the employee's expenses exceed...
25 CFR 700.533 - Restrictions affecting travel and travel expense reimbursement.
Code of Federal Regulations, 2011 CFR
2011-04-01
... 25 Indians 2 2011-04-01 2011-04-01 false Restrictions affecting travel and travel expense... travel and travel expense reimbursement. (a) When an employee is on officially authorized travel his or... in cash or kind for travel expenses from any other source, even when the employee's expenses exceed...
25 CFR 700.533 - Restrictions affecting travel and travel expense reimbursement.
Code of Federal Regulations, 2013 CFR
2013-04-01
... 25 Indians 2 2013-04-01 2013-04-01 false Restrictions affecting travel and travel expense... travel and travel expense reimbursement. (a) When an employee is on officially authorized travel his or... in cash or kind for travel expenses from any other source, even when the employee's expenses exceed...
26 CFR 1.613-5 - Taxable income from the property.
Code of Federal Regulations, 2011 CFR
2011-04-01
... salaries, rent of sales offices, sales clerical expenses, salesmen's salaries, sales commissions and bonuses, advertising expenses, sales traveling expenses, and similar expenses, together with an allocable...
Sun, Xiao-Jie; Shi, Ju-Fang; Guo, Lan-Wei; Huang, Hui-Yao; Yao, Neng-Liang; Gong, Ji-Yong; Sun, Ya-Wen; Liu, Guo-Xiang; Mao, A-Yan; Liao, Xian-Zhen; Bai, Ya-Na; Ren, Jian-Song; Zhu, Xin-Yu; Zhou, Jin-Yi; Mai, Ling; Song, Bing-Bing; Liu, Yu-Qin; Zhu, Lin; Du, Ling-Bin; Zhou, Qi; Xing, Xiao-Jing; Lou, Pei-An; Sun, Xiao-Hua; Qi, Xiao; Wang, Yuanzheng; Cao, Rong; Ren, Ying; Lan, Li; Zhang, Kai; He, Jie; Wang, Jia-Lin; Dai, Min
2018-04-17
In China, stomach cancer is the third most common cancer and the third leading cause of cancer death. Few studies have examined Chinese stomach cancer patients' medical expenses and their associated trends. The Cancer Screening Program in Urban China (CanSPUC) is a Major Public Health Project funded by the central government. Through this project, we have extracted patients' medical expenses from hospital billing data to examine the costs of the first course treatments (which refers to 2 months before and 10 months after the date of cancer diagnosis) in Chinese patients with stomach cancer and the associated trends. The expense data of 14,692 urban Chinese patients with stomach cancer were collected from 40 hospitals in 13 provinces. We estimated the inflation-adjusted medical expenses per patient during 2002-2011. We described the time trends of medical expenses at the country-level, and those trends by subgroup, and analyzed the compositions of medical expenses. We constructed the Generalized Linear Mixed (GLM) regression model with Poisson distribution to examine the factors that were associated with medical expenses per patient. The average medical expenses of the first course treatments were about 43,249 CNY (6851 USD) in 2011, more than twice of that in 2002. The expenses increased by an average annual rate of 7.4%. Longer stay during hospitalization and an increased number of episodes of care are the two main contributors to the expense increase. The upward trend of medical expenses was observed in almost all patient subgroups. Drug expenses accounted for over half of the medical expenses. The average medical expenses of the first course (2 months before and 10 months after the date of cancer diagnosis) treatments per stomach cancer patient in urban China in 2011 were doubled during the previous 10 years, and about twice as high as the per capita disposable income of urban households in the same year. Such high expenses indicate that it makes economic sense to invest in cancer prevention and control in China.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Cable and wire facilities expenses-Account 6410... Operating Expenses and Taxes Cable and Wire Facilities Expenses § 36.341 Cable and wire facilities expenses... network cable, aerial wire, and conduit systems. (b) The general method of separating cable and wire...
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Cable and wire facilities expenses-Account 6410... Operating Expenses and Taxes Cable and Wire Facilities Expenses § 36.341 Cable and wire facilities expenses... network cable, aerial wire, and conduit systems. (b) The general method of separating cable and wire...
Travel Expenses in Connection with Tax-Deductible Education Expenses
ERIC Educational Resources Information Center
Bottiglieri, William A.; Reville, Patrick J.
2012-01-01
Trade or business expenses are deductible if they are ordinary and necessary with respect to the trade or business in which they were incurred. Treasury Regulations bring education expenses into this purview but only if they maintain or improve skills already acquired or allow a taxpayer to maintain his current position. Related travel expenses in…
Code of Federal Regulations, 2010 CFR
2010-10-01
... PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes Corporate Operations Expense § 36.391 General. Corporate Operations Expenses are included in the following account: General and...
Code of Federal Regulations, 2010 CFR
2010-07-01
...-TRANSPORTATION AND TEMPORARY STORAGE OF HOUSEHOLD GOODS AND PROFESSIONAL BOOKS, PAPERS, AND EQUIPMENT (PBP&E) Agency Responsibilities § 302-7.304 When HHG are shipped under the actual expense method, and PBP&E as an... under the actual expense method, and PBP&E as an administrative expense, in the same lot, are separate...
An Economic Model of U.S. Airline Operating Expenses
NASA Technical Reports Server (NTRS)
Harris, Franklin D.
2005-01-01
This report presents a new economic model of operating expenses for 67 airlines. The model is based on data that the airlines reported to the United States Department of Transportation in 1999. The model incorporates expense-estimating equations that capture direct and indirect expenses of both passenger and cargo airlines. The variables and business factors included in the equations are detailed enough to calculate expenses at the flight equipment reporting level. Total operating expenses for a given airline are then obtained by summation over all aircraft operated by the airline. The model's accuracy is demonstrated by correlation with the DOT Form 41 data from which it was derived. Passenger airlines are more accurately modeled than cargo airlines. An appendix presents a concise summary of the expense estimating equations with explanatory notes. The equations include many operational and aircraft variables, which accommodate any changes that airline and aircraft manufacturers might make to lower expenses in the future. In 1999, total operating expenses of the 67 airlines included in this study amounted to slightly over $100.5 billion. The economic model reported herein estimates $109.3 billion.
47 CFR 32.6211 - Non-digital switching expense.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Non-digital switching expense. 32.6211 Section 32.6211 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Non-digital switching expense. This account shall include expenses associated with non-digital...
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 32.6211 - Non-digital switching expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Non-digital switching expense. 32.6211 Section 32.6211 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Non-digital switching expense. This account shall include expenses associated with non-digital...
47 CFR 69.403 - Marketing expense (Account 6610).
Code of Federal Regulations, 2012 CFR
2012-10-01
... 47 Telecommunication 3 2012-10-01 2012-10-01 false Marketing expense (Account 6610). 69.403 Section 69.403 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.403 Marketing expense (Account 6610). Marketing...
47 CFR 69.403 - Marketing expense (Account 6610).
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 3 2011-10-01 2011-10-01 false Marketing expense (Account 6610). 69.403 Section 69.403 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.403 Marketing expense (Account 6610). Marketing...
47 CFR 69.403 - Marketing expense (Account 6610).
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 3 2010-10-01 2010-10-01 false Marketing expense (Account 6610). 69.403 Section 69.403 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.403 Marketing expense (Account 6610). Marketing...
47 CFR 69.403 - Marketing expense (Account 6610).
Code of Federal Regulations, 2014 CFR
2014-10-01
... 47 Telecommunication 3 2014-10-01 2014-10-01 false Marketing expense (Account 6610). 69.403 Section 69.403 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.403 Marketing expense (Account 6610). Marketing...
28 CFR 94.22 - Categories of expenses.
Code of Federal Regulations, 2013 CFR
2013-07-01
... 28 Judicial Administration 2 2013-07-01 2013-07-01 false Categories of expenses. 94.22 Section 94.22 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) CRIME VICTIM SERVICES International Terrorism Victim Expense Reimbursement Program Coverage § 94.22 Categories of expenses. The following...
28 CFR 94.22 - Categories of expenses.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Categories of expenses. 94.22 Section 94.22 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) CRIME VICTIM SERVICES International Terrorism Victim Expense Reimbursement Program Coverage § 94.22 Categories of expenses. The following...
28 CFR 94.22 - Categories of expenses.
Code of Federal Regulations, 2014 CFR
2014-07-01
... 28 Judicial Administration 2 2014-07-01 2014-07-01 false Categories of expenses. 94.22 Section 94.22 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) CRIME VICTIM SERVICES International Terrorism Victim Expense Reimbursement Program Coverage § 94.22 Categories of expenses. The following...
28 CFR 94.22 - Categories of expenses.
Code of Federal Regulations, 2011 CFR
2011-07-01
... 28 Judicial Administration 2 2011-07-01 2011-07-01 false Categories of expenses. 94.22 Section 94.22 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) CRIME VICTIM SERVICES International Terrorism Victim Expense Reimbursement Program Coverage § 94.22 Categories of expenses. The following...
28 CFR 94.22 - Categories of expenses.
Code of Federal Regulations, 2012 CFR
2012-07-01
... 28 Judicial Administration 2 2012-07-01 2012-07-01 false Categories of expenses. 94.22 Section 94.22 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) CRIME VICTIM SERVICES International Terrorism Victim Expense Reimbursement Program Coverage § 94.22 Categories of expenses. The following...
47 CFR 32.6531 - Power expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Power expense. 32.6531 Section 32.6531... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6531 Power expense. This account shall include the cost of electrical power used to operate the telecommunications network. ...
7 CFR 1767.17 - Operating expense instructions.
Code of Federal Regulations, 2010 CFR
2010-01-01
... Accounts § 1767.17 Operating expense instructions. (a) Supervision and engineering. The supervision and engineering includible in the operating expense accounts shall consist of the salary, employee pensions and benefits, social security and other payroll taxes, injuries and damages, and other expenses of...
47 CFR 32.6531 - Power expense.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Power expense. 32.6531 Section 32.6531... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6531 Power expense. This account shall include the cost of electrical power used to operate the telecommunications network. ...
47 CFR 32.6535 - Engineering expense.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 47 Telecommunication 2 2014-10-01 2014-10-01 false Engineering expense. 32.6535 Section 32.6535... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6535 Engineering expense. (a) This account shall include costs incurred in the general engineering of the telecommunications plant...
47 CFR 32.6535 - Engineering expense.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Engineering expense. 32.6535 Section 32.6535... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6535 Engineering expense. (a) This account shall include costs incurred in the general engineering of the telecommunications plant...
47 CFR 32.6535 - Engineering expense.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 47 Telecommunication 2 2012-10-01 2012-10-01 false Engineering expense. 32.6535 Section 32.6535... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6535 Engineering expense. (a) This account shall include costs incurred in the general engineering of the telecommunications plant...
47 CFR 32.6535 - Engineering expense.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 47 Telecommunication 2 2013-10-01 2013-10-01 false Engineering expense. 32.6535 Section 32.6535... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6535 Engineering expense. (a) This account shall include costs incurred in the general engineering of the telecommunications plant...
47 CFR 32.6535 - Engineering expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Engineering expense. 32.6535 Section 32.6535... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6535 Engineering expense. (a) This account shall include costs incurred in the general engineering of the telecommunications plant...
47 CFR 32.6112 - Motor vehicle expense.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Motor vehicle expense. 32.6112 Section 32.6112 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6112 Motor vehicle expense. (a...
7 CFR 1207.341 - Budget and expenses.
Code of Federal Regulations, 2011 CFR
2011-01-01
... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE POTATO RESEARCH AND PROMOTION PLAN Potato Research and Promotion Plan Expenses and Assessments § 1207.341 Budget and expenses. (a) At... to incur such expenses for research, development, advertising, or promotion of potatoes and potato...
7 CFR 1207.341 - Budget and expenses.
Code of Federal Regulations, 2013 CFR
2013-01-01
... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE POTATO RESEARCH AND PROMOTION PLAN Potato Research and Promotion Plan Expenses and Assessments § 1207.341 Budget and expenses. (a) At... to incur such expenses for research, development, advertising, or promotion of potatoes and potato...
7 CFR 1207.341 - Budget and expenses.
Code of Federal Regulations, 2014 CFR
2014-01-01
... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE POTATO RESEARCH AND PROMOTION PLAN Potato Research and Promotion Plan Expenses and Assessments § 1207.341 Budget and expenses. (a) At... to incur such expenses for research, development, advertising, or promotion of potatoes and potato...
7 CFR 1207.341 - Budget and expenses.
Code of Federal Regulations, 2012 CFR
2012-01-01
... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE POTATO RESEARCH AND PROMOTION PLAN Potato Research and Promotion Plan Expenses and Assessments § 1207.341 Budget and expenses. (a) At... to incur such expenses for research, development, advertising, or promotion of potatoes and potato...
47 CFR 32.6212 - Digital electronic switching expense.
Code of Federal Regulations, 2014 CFR
2014-10-01
... with digital electronic switching equipment used to provide circuit switching. (c) This subaccount 6212... 47 Telecommunication 2 2014-10-01 2014-10-01 false Digital electronic switching expense. 32.6212... Digital electronic switching expense. (a) This account shall include expenses associated with digital...
47 CFR 32.6212 - Digital electronic switching expense.
Code of Federal Regulations, 2011 CFR
2011-10-01
... with digital electronic switching equipment used to provide circuit switching. (c) This subaccount 6212... 47 Telecommunication 2 2011-10-01 2011-10-01 false Digital electronic switching expense. 32.6212... Digital electronic switching expense. (a) This account shall include expenses associated with digital...
47 CFR 32.6212 - Digital electronic switching expense.
Code of Federal Regulations, 2013 CFR
2013-10-01
... with digital electronic switching equipment used to provide circuit switching. (c) This subaccount 6212... 47 Telecommunication 2 2013-10-01 2013-10-01 false Digital electronic switching expense. 32.6212... Digital electronic switching expense. (a) This account shall include expenses associated with digital...
47 CFR 32.6212 - Digital electronic switching expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... with digital electronic switching equipment used to provide circuit switching. (c) This subaccount 6212... 47 Telecommunication 2 2010-10-01 2010-10-01 false Digital electronic switching expense. 32.6212... Digital electronic switching expense. (a) This account shall include expenses associated with digital...
47 CFR 32.6232 - Circuit equipment expense.
Code of Federal Regulations, 2011 CFR
2011-10-01
...) This subaccount 6232.1 Electronic shall include expenses associated with electronic circuit equipment... 47 Telecommunication 2 2011-10-01 2011-10-01 false Circuit equipment expense. 32.6232 Section 32... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6232 Circuit...
47 CFR 32.6232 - Circuit equipment expense.
Code of Federal Regulations, 2012 CFR
2012-10-01
...) This subaccount 6232.1 Electronic shall include expenses associated with electronic circuit equipment... 47 Telecommunication 2 2012-10-01 2012-10-01 false Circuit equipment expense. 32.6232 Section 32... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6232 Circuit...
47 CFR 32.6232 - Circuit equipment expense.
Code of Federal Regulations, 2013 CFR
2013-10-01
...) This subaccount 6232.1 Electronic shall include expenses associated with electronic circuit equipment... 47 Telecommunication 2 2013-10-01 2013-10-01 false Circuit equipment expense. 32.6232 Section 32... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6232 Circuit...
47 CFR 32.6232 - Circuit equipment expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
...) This subaccount 6232.1 Electronic shall include expenses associated with electronic circuit equipment... 47 Telecommunication 2 2010-10-01 2010-10-01 false Circuit equipment expense. 32.6232 Section 32... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6232 Circuit...
47 CFR 32.6212 - Digital electronic switching expense.
Code of Federal Regulations, 2012 CFR
2012-10-01
... with digital electronic switching equipment used to provide circuit switching. (c) This subaccount 6212... 47 Telecommunication 2 2012-10-01 2012-10-01 false Digital electronic switching expense. 32.6212... Digital electronic switching expense. (a) This account shall include expenses associated with digital...
47 CFR 32.6232 - Circuit equipment expense.
Code of Federal Regulations, 2014 CFR
2014-10-01
...) This subaccount 6232.1 Electronic shall include expenses associated with electronic circuit equipment... 47 Telecommunication 2 2014-10-01 2014-10-01 false Circuit equipment expense. 32.6232 Section 32... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6232 Circuit...
The impact of population aging on medical expenses: A big data study based on the life table.
Wang, Changying; Li, Fen; Wang, Linan; Zhou, Wentao; Zhu, Bifan; Zhang, Xiaoxi; Ding, Lingling; He, Zhimin; Song, Peipei; Jin, Chunlin
2018-01-09
This study shed light on the amount and structure of utilization and medical expenses on Shanghai permanent residents based on big data, simulated lifetime medical expenses through combining of expenses data and life table model, and explored the dynamic pattern of aging on medical expenditures. 5 years were taken as the class interval, the study collected and did the descriptive analysis on the medical services utilization and medical expenses information for all ages of Shanghai permanent residents in 2015, simulated lifetime medical expenses by using current life table and cross-section expenditure data. The results showed that in 2015, outpatient and emergency visits per capita in the elderly group (aged 60 and over) was 4.1 and 4.5 times higher than the childhood group (aged 1-14), and the youth and adult group (aged 15-59); hospitalization per capita in the elderly group was 3.0 and 3.5 times higher than the childhood group, and the youth and adult group. People survived in the 60-64 years group, their expected whole medical expenses (105,447 purchasing power parity Dollar) in the rest of their lives accounted for 75.6% of their lifetime. A similar study in Michigan, US showed that the expenses of the population aged 65 and over accounted for 1/2 of lifetime medical expenses, which is much lower than Shanghai. The medical expenses of the advanced elderly group (aged 80 and over) accounted for 38.8% of their lifetime expenses, including 38.2% in outpatient and emergency, and 39.5% in hospitalization, which was slightly higher than outpatient and emergency. There is room to economize in medical expenditures of the elderly people in Shanghai, especially controlling hospitalization expenses is the key to saving medical expenses of elderly people aged over 80 and over.
47 CFR 32.6410 - Cable and wire facilities expenses.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Cable and wire facilities expenses. 32.6410 Section 32.6410 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Cable and wire facilities expenses. Class B telephone companies shall use this account for expenses of...
47 CFR 32.6410 - Cable and wire facilities expenses.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Cable and wire facilities expenses. 32.6410 Section 32.6410 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Cable and wire facilities expenses. Class B telephone companies shall use this account for expenses of...
47 CFR 32.6310 - Information origination/termination expenses.
Code of Federal Regulations, 2010 CFR
2010-10-01
... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6310 Information origination/termination expenses. Class B telephone companies shall use this account for expenses of the type and character required of Class A telephone companies in Accounts 6311...
Federal Register 2010, 2011, 2012, 2013, 2014
2011-09-21
... (Request for Transportation Expense Reimbursement) Activity; Comment Request AGENCY: Veterans Benefits... needed to determine children with spina bifida eligibility for reimbursement of transportation expenses...: Request for Transportation Expense Reimbursement (38 CFR 21.8370). OMB Control Number: 2900-0580. Type of...
12 CFR 995.8 - Non-administrative expenses; assessments.
Code of Federal Regulations, 2010 CFR
2010-01-01
... Section 995.8 Banks and Banking FEDERAL HOUSING FINANCE BOARD NON-BANK SYSTEM ENTITIES FINANCING CORPORATION OPERATIONS § 995.8 Non-administrative expenses; assessments. (a) Interest expenses. The Financing...-administrative expenses of the Financing Corporation approved under § 995.6, the Financing Corporation shall...
47 CFR 97.527 - Reimbursement for expenses.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 5 2010-10-01 2010-10-01 false Reimbursement for expenses. 97.527 Section 97... AMATEUR RADIO SERVICE Qualifying Examination Systems § 97.527 Reimbursement for expenses. VEs and VECs may be reimbursed by examinees for out-of-pocket expenses incurred in preparing, processing...
12 CFR 360.4 - Administrative expenses.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Administrative expenses. 360.4 Section 360.4 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY RESOLUTION AND RECEIVERSHIP RULES § 360.4 Administrative expenses. The priority for administrative expenses...
Code of Federal Regulations, 2011 CFR
2011-01-01
... 10 Energy 2 2011-01-01 2011-01-01 false Expenses. 75.46 Section 75.46 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Advanced Notification and Expenses § 75.46 Expenses. (a) Under the Safeguards Agreement, the IAEA undertakes to...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 10 Energy 2 2010-01-01 2010-01-01 false Expenses. 75.46 Section 75.46 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Advanced Notification and Expenses § 75.46 Expenses. (a) Under the Safeguards Agreement, the IAEA undertakes to...
7 CFR 1767.31 - Administrative and general expenses.
Code of Federal Regulations, 2014 CFR
2014-01-01
..., shall be included in Account 930.2, Miscellaneous General Expenses. Items 1. Automobile service... injuries. (See Note A.) 8. Cost of safety, accident prevention, and similar educational activities. Note A: Payments to or in behalf of employees for accident or death benefits, hospital expenses, medical expenses...
18 CFR 367.9080 - Account 908, Customer assistance expenses.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 908, Customer assistance expenses. 367.9080 Section 367.9080 Conservation of Power and Water Resources FEDERAL ENERGY... following materials and expenses items: (1) Supplies and expenses pertaining to demonstrations, exhibits...
48 CFR 1631.203-72 - Home office expense.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Home office expense. 1631... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 1631.203-72 Home office expense. A carrier's practices for allocating home office expenses to the segments of the carrier will be acceptable...
48 CFR 1631.203-72 - Home office expense.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Home office expense. 1631... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 1631.203-72 Home office expense. A carrier's practices for allocating home office expenses to the segments of the carrier will be acceptable...
48 CFR 1631.203-72 - Home office expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Home office expense. 1631... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 1631.203-72 Home office expense. A carrier's practices for allocating home office expenses to the segments of the carrier will be acceptable...
48 CFR 1631.203-72 - Home office expense.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Home office expense. 1631... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 1631.203-72 Home office expense. A carrier's practices for allocating home office expenses to the segments of the carrier will be acceptable...
48 CFR 1631.203-72 - Home office expense.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Home office expense. 1631... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 1631.203-72 Home office expense. A carrier's practices for allocating home office expenses to the segments of the carrier will be acceptable...
47 CFR 32.6426 - Intrabuilding network cable expense.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Intrabuilding network cable expense. 32.6426... Intrabuilding network cable expense. (a) This account shall include expenses associated with intrabuilding network cable. (b) Subsidiary record categories shall be maintained as provided in § 32.2426(a) of subpart...
47 CFR 32.6426 - Intrabuilding network cable expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Intrabuilding network cable expense. 32.6426... Intrabuilding network cable expense. (a) This account shall include expenses associated with intrabuilding network cable. (b) Subsidiary record categories shall be maintained as provided in § 32.2426(a) of subpart...
47 CFR 32.6120 - General support expenses.
Code of Federal Regulations, 2010 CFR
2010-10-01
... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6120 General support expenses. Class B telephone companies shall use this account for expenses of the type and character required of Class A companies in Accounts 6121 through 6124. [67 FR 5695, Feb. 6, 2002] ...
18 CFR 367.9100 - Account 910, Miscellaneous customer service and informational expenses.
Code of Federal Regulations, 2010 CFR
2010-04-01
..., Miscellaneous customer service and informational expenses. 367.9100 Section 367.9100 Conservation of Power and... Account 910, Miscellaneous customer service and informational expenses. (a) This account must include the cost of labor, materials used and expenses incurred in connection with customer service and...
75 FR 1269 - Dried Prunes Produced in California; Decreased Assessment Rate
Federal Register 2010, 2011, 2012, 2013, 2014
2010-01-11
... rate was possible due to significant decreases in operating expenses and contingencies, and a... and for contingencies. Most of the Committee's expenses reflect its portion of the joint..., $11,780 for operating expenses, and $15,908 for contingencies. In comparison, budgeted expenses for...
47 CFR 69.156 - Marketing expenses.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 47 Telecommunication 3 2014-10-01 2014-10-01 false Marketing expenses. 69.156 Section 69.156... Computation of Charges for Price Cap Local Exchange Carriers § 69.156 Marketing expenses. Effective July 1, 2000, the marketing expenses formerly allocated to the common line and traffic sensitive baskets, and...
47 CFR 69.156 - Marketing expenses.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 47 Telecommunication 3 2012-10-01 2012-10-01 false Marketing expenses. 69.156 Section 69.156... Computation of Charges for Price Cap Local Exchange Carriers § 69.156 Marketing expenses. Effective July 1, 2000, the marketing expenses formerly allocated to the common line and traffic sensitive baskets, and...
47 CFR 69.156 - Marketing expenses.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 3 2011-10-01 2011-10-01 false Marketing expenses. 69.156 Section 69.156... Computation of Charges for Price Cap Local Exchange Carriers § 69.156 Marketing expenses. Effective July 1, 2000, the marketing expenses formerly allocated to the common line and traffic sensitive baskets, and...
47 CFR 69.156 - Marketing expenses.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 3 2010-10-01 2010-10-01 false Marketing expenses. 69.156 Section 69.156... Computation of Charges for Price Cap Local Exchange Carriers § 69.156 Marketing expenses. Effective July 1, 2000, the marketing expenses formerly allocated to the common line and traffic sensitive baskets, and...
47 CFR 69.156 - Marketing expenses.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 47 Telecommunication 3 2013-10-01 2013-10-01 false Marketing expenses. 69.156 Section 69.156... Computation of Charges for Price Cap Local Exchange Carriers § 69.156 Marketing expenses. Effective July 1, 2000, the marketing expenses formerly allocated to the common line and traffic sensitive baskets, and...
75 FR 33384 - Proposed Collection; Comment Request for Regulation Project
Federal Register 2010, 2011, 2012, 2013, 2014
2010-06-11
... 8228; TD 8410), Allocation and Apportionment of Interest Expense and Certain Other Expenses (Sec. Sec... to be assured of consideration. ADDRESSES: Direct all written comments to Gerald J. Shields, Internal...: Allocation and Apportionment of Interest Expense and Certain Other Expenses. OMB Number: 1545-1072...
47 CFR 32.6112 - Motor vehicle expense.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 47 Telecommunication 2 2013-10-01 2013-10-01 false Motor vehicle expense. 32.6112 Section 32.6112... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6112 Motor vehicle expense. (a... motor vehicles, such as chauffeurs and shuttle bus drivers. The costs of users of motor vehicles whose...
47 CFR 32.6112 - Motor vehicle expense.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 47 Telecommunication 2 2012-10-01 2012-10-01 false Motor vehicle expense. 32.6112 Section 32.6112... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6112 Motor vehicle expense. (a... motor vehicles, such as chauffeurs and shuttle bus drivers. The costs of users of motor vehicles whose...
47 CFR 32.6112 - Motor vehicle expense.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 47 Telecommunication 2 2014-10-01 2014-10-01 false Motor vehicle expense. 32.6112 Section 32.6112... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6112 Motor vehicle expense. (a... motor vehicles, such as chauffeurs and shuttle bus drivers. The costs of users of motor vehicles whose...
22 CFR 401.24 - Expenses of proceedings.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Expenses of proceedings. 401.24 Section 401.24 Foreign Relations INTERNATIONAL JOINT COMMISSION, UNITED STATES AND CANADA RULES OF PROCEDURE Applications § 401.24 Expenses of proceedings. (a) The expenses of those participating in any proceeding under this...
47 CFR 36.301 - Section arrangement.
Code of Federal Regulations, 2010 CFR
2010-10-01
... Expenses—Account 6560 36.361. Customer Operations Expenses: General 36.371. Marketing—Account 6610 (Class B.... Category 1—Local Bus. Office Expense 36.377. Category 2—Customer Services (Revenue Accounting) 36.378... Billing and Collecting Expense 36.381. Category 3—All other Customer Service Expense 36.382. Corporate...
48 CFR 970.3102-3-70 - Home office expenses.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 48 Federal Acquisition Regulations System 5 2013-10-01 2013-10-01 false Home office expenses. 970....3102-3-70 Home office expenses. (a) For on-site work, DOE's fee for management and operating contracts... compensation for home or corporate office general and administrative expenses incurred in the general...
48 CFR 970.3102-3-70 - Home office expenses.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Home office expenses. 970....3102-3-70 Home office expenses. (a) For on-site work, DOE's fee for management and operating contracts... compensation for home or corporate office general and administrative expenses incurred in the general...
48 CFR 970.3102-3-70 - Home office expenses.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false Home office expenses. 970....3102-3-70 Home office expenses. (a) For on-site work, DOE's fee for management and operating contracts... compensation for home or corporate office general and administrative expenses incurred in the general...
48 CFR 970.3102-3-70 - Home office expenses.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false Home office expenses. 970....3102-3-70 Home office expenses. (a) For on-site work, DOE's fee for management and operating contracts... compensation for home or corporate office general and administrative expenses incurred in the general...
48 CFR 970.3102-3-70 - Home office expenses.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 48 Federal Acquisition Regulations System 5 2012-10-01 2012-10-01 false Home office expenses. 970....3102-3-70 Home office expenses. (a) For on-site work, DOE's fee for management and operating contracts... compensation for home or corporate office general and administrative expenses incurred in the general...
26 CFR 1.162-1 - Business expenses.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Business expenses. 1.162-1 Section 1.162-1...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.162-1 Business expenses. (a) In general. Business expenses deductible from gross income include the ordinary and necessary...
22 CFR 11.8 - Travel expenses of candidates.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Travel expenses of candidates. 11.8 Section 11... Travel expenses of candidates. The travel and other personal expenses of candidates incurred in... Department may issue round-trip invitational travel orders to bring candidates to Washington at Government...
ERIC Educational Resources Information Center
Coughlin, Teresa A.; And Others
1992-01-01
Using data from 1981-82 Channeling Demonstration project, examined types of health care costs (hospital, physician and ancillary care, nursing home, and prescription medicine) that contributed to overall expenses to determine sources of financially catastrophic health care expenses among disabled elderly persons. Found expenses for prescription…
18 CFR 367.4031 - Account 403.1, Depreciation expense for asset retirement costs.
Code of Federal Regulations, 2010 CFR
2010-04-01
..., Depreciation expense for asset retirement costs. 367.4031 Section 367.4031 Conservation of Power and Water... § 367.4031 Account 403.1, Depreciation expense for asset retirement costs. This account must include the depreciation expense for asset retirement costs included in service company property. ...
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...
47 CFR 32.6210 - Central office switching expenses.
Code of Federal Regulations, 2010 CFR
2010-10-01
... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6210 Central office switching expenses. Class B telephone companies shall use this account for expenses of the type and character required of Class A companies in Accounts 6211 through 6212. [67 FR 5695, Feb. 6...
47 CFR 32.6230 - Central office transmission expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6230 Central office transmission expense. Class B telephone companies shall use this account for expenses of the type and character required of Class A companies in Accounts 6231 and 6232. [67 FR 5695, Feb. 6...
47 CFR 32.6510 - Other property, plant and equipment expenses.
Code of Federal Regulations, 2010 CFR
2010-10-01
... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6510 Other property, plant and equipment expenses. Class B telephone companies shall use this account for expenses of the type and character required of Class A companies in Accounts 6511 and 6512...
7 CFR 1210.340 - Budget and expenses.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 10 2010-01-01 2010-01-01 false Budget and expenses. 1210.340 Section 1210.340... PROMOTION PLAN Watermelon Research and Promotion Plan Expenses and Assessments § 1210.340 Budget and... shall prepare and recommend a budget on a fiscal period basis of its anticipated expenses and...
24 CFR 990.160 - Overview of calculating formula expenses.
Code of Federal Regulations, 2013 CFR
2013-04-01
... formula expense. The formula expense of any one project is the sum of the project's PEL and the UEL... 24 Housing and Urban Development 4 2013-04-01 2013-04-01 false Overview of calculating formula... URBAN DEVELOPMENT THE PUBLIC HOUSING OPERATING FUND PROGRAM Calculating Formula Expenses § 990.160...
24 CFR 990.160 - Overview of calculating formula expenses.
Code of Federal Regulations, 2014 CFR
2014-04-01
... formula expense. The formula expense of any one project is the sum of the project's PEL and the UEL... 24 Housing and Urban Development 4 2014-04-01 2014-04-01 false Overview of calculating formula... URBAN DEVELOPMENT THE PUBLIC HOUSING OPERATING FUND PROGRAM Calculating Formula Expenses § 990.160...
24 CFR 990.160 - Overview of calculating formula expenses.
Code of Federal Regulations, 2012 CFR
2012-04-01
... formula expense. The formula expense of any one project is the sum of the project's PEL and the UEL... 24 Housing and Urban Development 4 2012-04-01 2012-04-01 false Overview of calculating formula... URBAN DEVELOPMENT THE PUBLIC HOUSING OPERATING FUND PROGRAM Calculating Formula Expenses § 990.160...
24 CFR 990.160 - Overview of calculating formula expenses.
Code of Federal Regulations, 2011 CFR
2011-04-01
... formula expense. The formula expense of any one project is the sum of the project's PEL and the UEL... 24 Housing and Urban Development 4 2011-04-01 2011-04-01 false Overview of calculating formula... URBAN DEVELOPMENT THE PUBLIC HOUSING OPERATING FUND PROGRAM Calculating Formula Expenses § 990.160...
24 CFR 990.160 - Overview of calculating formula expenses.
Code of Federal Regulations, 2010 CFR
2010-04-01
... formula expense. The formula expense of any one project is the sum of the project's PEL and the UEL... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Overview of calculating formula... URBAN DEVELOPMENT THE PUBLIC HOUSING OPERATING FUND PROGRAM Calculating Formula Expenses § 990.160...
47 CFR 1.1513 - Documentation of fees and expenses.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Documentation of fees and expenses. 1.1513... Applicants § 1.1513 Documentation of fees and expenses. The application shall be accompanied by full documentation of the fees and expenses, including the cost of any study, analysis, engineering report, test...
18 CFR 367.9020 - Account 902, Meter reading expenses.
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 902, Meter reading expenses. 367.9020 Section 367.9020 Conservation of Power and Water Resources FEDERAL ENERGY... expenses. (a) This account must include the cost of labor, materials used and expenses incurred in reading...
18 CFR 367.9020 - Account 902, Meter reading expenses.
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 902, Meter reading expenses. 367.9020 Section 367.9020 Conservation of Power and Water Resources FEDERAL ENERGY... expenses. (a) This account must include the cost of labor, materials used and expenses incurred in reading...
18 CFR 367.9020 - Account 902, Meter reading expenses.
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 902, Meter reading expenses. 367.9020 Section 367.9020 Conservation of Power and Water Resources FEDERAL ENERGY... expenses. (a) This account must include the cost of labor, materials used and expenses incurred in reading...
18 CFR 367.9020 - Account 902, Meter reading expenses.
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 902, Meter reading expenses. 367.9020 Section 367.9020 Conservation of Power and Water Resources FEDERAL ENERGY... expenses. (a) This account must include the cost of labor, materials used and expenses incurred in reading...
13 CFR 107.520 - Management Expenses of a Licensee.
Code of Federal Regulations, 2011 CFR
2011-01-01
... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Management Expenses of a Licensee... INVESTMENT COMPANIES Managing the Operations of a Licensee Management and Compensation § 107.520 Management Expenses of a Licensee. SBA must approve any increases in your Management Expenses if you have outstanding...
Hospital Supply Expenses: An Important Ingredient in Health Services Research.
Abdulsalam, Yousef; Schneller, Eugene
2017-07-01
The purpose of this article is to shed light on hospital supply expenses, which form the second largest expense category after payroll and hold more promise for improving cost-efficiency compared to payroll. However, limited research has rigorously scrutinized this cost category, and it is rarely given specific consideration across cost-focused studies in health services publications. After reviewing previously cited estimates, we examine and independently validate supply expense data (collected by the American Hospital Association) for over 3,500 U.S. hospitals. We find supply expenses to make up 15% of total hospital expenses, on average, but as high as 30% or 40% in hospitals with a high case-mix index, such as surgery-intensive hospitals. Future research can use supply expense data to better understand hospital strategies that aim to manage costs, such as systemization, physician-hospital arrangements, and value-based purchasing.
Has price competition changed hospital revenues and expenses in New York?
Zwanziger, Jack; Mooney, Cathleen
2005-01-01
This study analyzes the factors that influenced hospital expenses and revenues prior to and following the enactment of the New York State Health Care Reform Act of 1996 (HCRA)-the period from 1994-1999. HCRA was expected to encourage price competition which in turn was anticipated to lower hospital revenues and expenses. We measured the differential effects on hospital revenues and expenses in markets with varying degrees of competition. We also measured the relationship between hospital revenues and expenses and the increased concentration resulting from the formation of local hospital systems. We found that revenues and expenses both grew more slowly for hospitals located in more competitive markets; hospital systems that increased concentration tended to have higher revenues. In the short run at least, price competition induced by HCRA did constrain both hospital expense and revenue growth, although the increase in hospital mergers countered this trend.
26 CFR 1.162-17 - Reporting and substantiation of certain business expenses of employees.
Code of Federal Regulations, 2010 CFR
2010-04-01
... Commissioner may require any taxpayer to substantiate such information concerning expense accounts as may... substantiate expense account information except those in the following categories: (i) A taxpayer who is not... advantage of taxpayers who may be called upon to substantiate expense account information to maintain as...
Code of Federal Regulations, 2010 CFR
2010-07-01
... of the expenses of repairs to prosthetic appliances and similar devices furnished without prior... Payment or reimbursement of the expenses of repairs to prosthetic appliances and similar devices furnished without prior authorization. The expenses of repairs to prosthetic appliances, or similar appliances...
47 CFR 32.6424 - Submarine and deep sea cable expense.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Submarine and deep sea cable expense. 32.6424... Submarine and deep sea cable expense. (a) This account shall include expenses associated with submarine and deep sea cable. (b) Subsidiary record categories shall be maintained as provided in § 32.2424. [67 FR...
47 CFR 32.6424 - Submarine and deep sea cable expense.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 47 Telecommunication 2 2013-10-01 2013-10-01 false Submarine and deep sea cable expense. 32.6424... Submarine and deep sea cable expense. (a) This account shall include expenses associated with submarine and deep sea cable. (b) Subsidiary record categories shall be maintained as provided in § 32.2424. [67 FR...
47 CFR 32.6424 - Submarine and deep sea cable expense.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 47 Telecommunication 2 2012-10-01 2012-10-01 false Submarine and deep sea cable expense. 32.6424... Submarine and deep sea cable expense. (a) This account shall include expenses associated with submarine and deep sea cable. (b) Subsidiary record categories shall be maintained as provided in § 32.2424. [67 FR...
47 CFR 32.6424 - Submarine and deep sea cable expense.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 47 Telecommunication 2 2014-10-01 2014-10-01 false Submarine and deep sea cable expense. 32.6424... Submarine and deep sea cable expense. (a) This account shall include expenses associated with submarine and deep sea cable. (b) Subsidiary record categories shall be maintained as provided in § 32.2424. [67 FR...
47 CFR 32.6424 - Submarine and deep sea cable expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Submarine and deep sea cable expense. 32.6424... Submarine and deep sea cable expense. (a) This account shall include expenses associated with submarine and deep sea cable. (b) Subsidiary record categories shall be maintained as provided in § 32.2424. [67 FR...
47 CFR 69.406 - Local business office expenses in Account 6620.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 3 2010-10-01 2010-10-01 false Local business office expenses in Account 6620. 69.406 Section 69.406 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.406 Local business office expenses in Account 6620. (a) Local business office...
41 CFR 302-17.3 - Types of moving expenses or allowances covered and general limitations.
Code of Federal Regulations, 2010 CFR
2010-07-01
...-RELOCATION INCOME TAX (RIT) ALLOWANCE § 302-17.3 Types of moving expenses or allowances covered and general... law authorizes reimbursement of additional income taxes resulting from certain moving expenses... actually paid or incurred, and are not allowable as a moving expense deduction for tax purposes. The types...
33 CFR 5.57 - Traveling expenses and per diem.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 33 Navigation and Navigable Waters 1 2010-07-01 2010-07-01 false Traveling expenses and per diem... GENERAL COAST GUARD AUXILIARY § 5.57 Traveling expenses and per diem. A member of the Auxiliary, when assigned to specific duties, may be paid actual necessary traveling expenses, including a per diem...
29 CFR 25.7 - Fees; cost; expenses; decisions.
Code of Federal Regulations, 2012 CFR
2012-07-01
... limited to per diem, travel expenses and services on a time-worked basis. (e) Upon request, the Secretary... ORDER 10988 § 25.7 Fees; cost; expenses; decisions. (a) Arbitrator's fees, per diem and travel expenses.... Travel and per diem should be paid at the maximum rate payable to Government employees under the...
29 CFR 25.7 - Fees; cost; expenses; decisions.
Code of Federal Regulations, 2011 CFR
2011-07-01
... limited to per diem, travel expenses and services on a time-worked basis. (e) Upon request, the Secretary... ORDER 10988 § 25.7 Fees; cost; expenses; decisions. (a) Arbitrator's fees, per diem and travel expenses.... Travel and per diem should be paid at the maximum rate payable to Government employees under the...
19 CFR 19.7 - Expenses of labor and storage.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 19 Customs Duties 1 2010-04-01 2010-04-01 false Expenses of labor and storage. 19.7 Section 19.7....7 Expenses of labor and storage. (a) All merchandise deposited in public stores or in bonded warehouses shall be held liable for the expenses of labor and storage chargeable thereon at the customary...
26 CFR 1.262-1 - Personal, living, and family expenses.
Code of Federal Regulations, 2010 CFR
2010-04-01
... trade or business expenses). (c) Cross references. Certain items of a personal, living, or family nature... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Personal, living, and family expenses. 1.262-1... TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.262-1 Personal, living, and family expenses. (a...
26 CFR 1.162-17 - Reporting and substantiation of certain business expenses of employees.
Code of Federal Regulations, 2013 CFR
2013-04-01
..., entertainment, and similar purposes paid or incurred by him solely for the benefit of his employer for which he... transportation, meals and lodging while away from home overnight, entertainment expenses, and other business... overnight, entertainment expenses, and other business expenses. For this purpose, the Commissioner in his...
26 CFR 1.162-17 - Reporting and substantiation of certain business expenses of employees.
Code of Federal Regulations, 2012 CFR
2012-04-01
..., entertainment, and similar purposes paid or incurred by him solely for the benefit of his employer for which he... transportation, meals and lodging while away from home overnight, entertainment expenses, and other business... overnight, entertainment expenses, and other business expenses. For this purpose, the Commissioner in his...
26 CFR 1.162-17 - Reporting and substantiation of certain business expenses of employees.
Code of Federal Regulations, 2014 CFR
2014-04-01
..., entertainment, and similar purposes paid or incurred by him solely for the benefit of his employer for which he... transportation, meals and lodging while away from home overnight, entertainment expenses, and other business... overnight, entertainment expenses, and other business expenses. For this purpose, the Commissioner in his...
26 CFR 1.162-17 - Reporting and substantiation of certain business expenses of employees.
Code of Federal Regulations, 2011 CFR
2011-04-01
..., entertainment, and similar purposes paid or incurred by him solely for the benefit of his employer for which he... transportation, meals and lodging while away from home overnight, entertainment expenses, and other business... overnight, entertainment expenses, and other business expenses. For this purpose, the Commissioner in his...
14 CFR Section 10 - Functional Classification-Operating Expenses of Group I Air Carriers
Code of Federal Regulations, 2014 CFR
2014-01-01
... expenses incurred directly in the in-flight operation of aircraft and expenses attaching to the holding of aircraft and aircraft operational personnel in readiness for assignment to an in-flight status. (b) This... personnel for flight assignment. Such expenses shall be included in function 5400 Maintenance or function...
14 CFR Section 10 - Functional Classification-Operating Expenses of Group I Air Carriers
Code of Federal Regulations, 2013 CFR
2013-01-01
... expenses incurred directly in the in-flight operation of aircraft and expenses attaching to the holding of aircraft and aircraft operational personnel in readiness for assignment to an in-flight status. (b) This... personnel for flight assignment. Such expenses shall be included in function 5400 Maintenance or function...
Code of Federal Regulations, 2011 CFR
2011-01-01
...) This function shall include expenses incurred directly in the in-flight operation of aircraft and... assignment to an in-flight status. (b) This function shall not include expenses incurred in repairing, servicing or storing aircraft, expenses incurred on the ground in protecting and controlling the in-flight...
Code of Federal Regulations, 2013 CFR
2013-01-01
...) This function shall include expenses incurred directly in the in-flight operation of aircraft and... assignment to an in-flight status. (b) This function shall not include expenses incurred in repairing, servicing or storing aircraft, expenses incurred on the ground in protecting and controlling the in-flight...
14 CFR Section 10 - Functional Classification-Operating Expenses of Group I Air Carriers
Code of Federal Regulations, 2010 CFR
2010-01-01
... expenses incurred directly in the in-flight operation of aircraft and expenses attaching to the holding of aircraft and aircraft operational personnel in readiness for assignment to an in-flight status. (b) This... personnel for flight assignment. Such expenses shall be included in function 5400 Maintenance or function...
14 CFR 11 - Functional Classification-Operating Expenses of Group II and Group III Air Carriers
Code of Federal Regulations, 2012 CFR
2012-01-01
... Operations. (a) This function shall include expenses incurred directly in the in-flight operation of aircraft... assignment to an in-flight status. (b) This function shall not include expenses incurred in repairing, servicing or storing aircraft, expenses incurred on the ground in protecting and controlling the in-flight...
Code of Federal Regulations, 2010 CFR
2010-01-01
...) This function shall include expenses incurred directly in the in-flight operation of aircraft and... assignment to an in-flight status. (b) This function shall not include expenses incurred in repairing, servicing or storing aircraft, expenses incurred on the ground in protecting and controlling the in-flight...
14 CFR Section 10 - Functional Classification-Operating Expenses of Group I Air Carriers
Code of Federal Regulations, 2011 CFR
2011-01-01
... expenses incurred directly in the in-flight operation of aircraft and expenses attaching to the holding of aircraft and aircraft operational personnel in readiness for assignment to an in-flight status. (b) This... personnel for flight assignment. Such expenses shall be included in function 5400 Maintenance or function...
Code of Federal Regulations, 2014 CFR
2014-01-01
...) This function shall include expenses incurred directly in the in-flight operation of aircraft and... assignment to an in-flight status. (b) This function shall not include expenses incurred in repairing, servicing or storing aircraft, expenses incurred on the ground in protecting and controlling the in-flight...
14 CFR Appendix - Example of SIFL Adjustment
Code of Federal Regulations, 2014 CFR
2014-01-01
... expense per ASM (dollars) .05442 .05483 Year ended September 1978 Total operating expense 1 (millions) 14... nonfuel expense from April 1, 1979 to April 1, 1980 6 8.13 N.A. Estimated change in fuel cost, year ended... September 1979 Trunks Locals Trunks plus locals Total passenger/cargo 16 Total operating expense 1 (millions...
14 CFR Appendix - Example of SIFL Adjustment
Code of Federal Regulations, 2011 CFR
2011-01-01
... expense per ASM (dollars) .05442 .05483 Year ended September 1978 Total operating expense 1 (millions) 14... nonfuel expense from April 1, 1979 to April 1, 1980 6 8.13 N.A. Estimated change in fuel cost, year ended... September 1979 Trunks Locals Trunks plus locals Total passenger/cargo 16 Total operating expense 1 (millions...
48 CFR 9904.410-60 - Illustrations.
Code of Federal Regulations, 2012 CFR
2012-10-01
... budgets for the other segment should be removed from B's G&A expense pool and transferred to the other...; all home office expenses allocated to Segment H are included in Segment H's G&A expense pool. (2) This... cost of scientific computer operations in its G&A expense pool. The scientific computer is used...
48 CFR 9904.410-60 - Illustrations.
Code of Federal Regulations, 2014 CFR
2014-10-01
... budgets for the other segment should be removed from B's G&A expense pool and transferred to the other...; all home office expenses allocated to Segment H are included in Segment H's G&A expense pool. (2) This... cost of scientific computer operations in its G&A expense pool. The scientific computer is used...
An, R
2015-01-01
Obesity and smoking are two leading health risk factors and consume substantial health care resources. This study estimates and tracks annual per-capita health care expenses associated with obesity and smoking among U.S. adults aged 18 years and older from 1998 to 2011. Retrospective data analysis. Individual-level data came from the National Health Interview Survey 1996-2010 waves and the Medical Expenditure Panel Survey 1998-2011 waves. Annual per-capita health care expenses associated with obesity and smoking were estimated in two-part models, accounting for individual characteristics and sampling design. Obesity and smoking were associated with an increase in annual per-capita total health care expenses (2011 US$) by $1360 (95% confidence interval: $1134-$1587) and $1046 ($846-$1247), out-of-pocket expenses by $143 ($110-$176) and $70 ($37-$104), hospital inpatient expenses by $406 ($283-$529) and $405 ($291-$519), hospital outpatient expenses by $164 ($119-$210) and $95 ($52-$138), office-based medical provider service expenses by $219 ($157-$280) and $117 ($62-$172), emergency room service expenses by $45 ($28-$63) and $57 ($44-$71), and prescription expenses by $439 ($382-$496) and $251 ($199-$302), respectively. From 1998 to 2011, the estimated per-capita expenses associated with obesity and smoking increased by 25% and 30% for total health care, 41% and 48% for office-based medical provider services, 59% and 66% for emergency room services, and 62% and 70% for prescriptions but decreased by 16% and 15% for out-of-pocket health care expenses, 3% and 0.3% for inpatient care, and 6% and 2% for outpatient care, respectively. Health care expenses associated with obesity and smoking were considerably larger among women, Non-Hispanic whites, and older adults compared with their male, racial/ethnic minority, and younger counterparts. Health care costs associated with obesity and smoking are substantial and increased noticeably during 1998-2011. They also vary significantly across gender, race/ethnicity and age. Copyright © 2014 The Royal Society for Public Health. Published by Elsevier Ltd. All rights reserved.
Code of Federal Regulations, 2010 CFR
2010-10-01
... AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes Customer Operations Expenses § 36.371 General. Customer Operations Expenses are included in the following accounts: Marketing...
29 CFR 25.7 - Fees; cost; expenses; decisions.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 29 Labor 1 2010-07-01 2010-07-01 true Fees; cost; expenses; decisions. 25.7 Section 25.7 Labor... ORDER 10988 § 25.7 Fees; cost; expenses; decisions. (a) Arbitrator's fees, per diem and travel expenses... entirely by the agency. (b) The standard fee for the services of an arbitrator should be $100 per day...
41 CFR 301-75.101 - What pre-employment interview travel expenses may we pay?
Code of Federal Regulations, 2010 CFR
2010-07-01
... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What pre-employment interview travel expenses may we pay? 301-75.101 Section 301-75.101 Public Contracts and Property Management...-EMPLOYMENT INTERVIEW TRAVEL Travel Expenses § 301-75.101 What pre-employment interview travel expenses may we...
26 CFR 1.41-3A - Base period research expense.
Code of Federal Regulations, 2013 CFR
2013-04-01
... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Base period research expense. 1.41-3A Section 1... Research Credit-for Taxable Years Beginning Before January 1, 1990 § 1.41-3A Base period research expense... average qualified research expenses during the base period), the taxpayer shall be treated as— (1) Having...
26 CFR 1.41-3A - Base period research expense.
Code of Federal Regulations, 2014 CFR
2014-04-01
... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Base period research expense. 1.41-3A Section 1... Research Credit-for Taxable Years Beginning Before January 1, 1990 § 1.41-3A Base period research expense... average qualified research expenses during the base period), the taxpayer shall be treated as— (1) Having...
26 CFR 1.41-3A - Base period research expense.
Code of Federal Regulations, 2011 CFR
2011-04-01
... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Base period research expense. 1.41-3A Section 1... Research Credit-for Taxable Years Beginning Before January 1, 1990 § 1.41-3A Base period research expense... average qualified research expenses during the base period), the taxpayer shall be treated as— (1) Having...
26 CFR 1.41-3A - Base period research expense.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Base period research expense. 1.41-3A Section 1... Research Credit-for Taxable Years Beginning Before January 1, 1990 § 1.41-3A Base period research expense... average qualified research expenses during the base period), the taxpayer shall be treated as— (1) Having...
26 CFR 1.41-3A - Base period research expense.
Code of Federal Regulations, 2012 CFR
2012-04-01
... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Base period research expense. 1.41-3A Section 1... Research Credit-for Taxable Years Beginning Before January 1, 1990 § 1.41-3A Base period research expense... average qualified research expenses during the base period), the taxpayer shall be treated as— (1) Having...
11 CFR 113.1 - Definitions (2 U.S.C. 439a).
Code of Federal Regulations, 2010 CFR
2010-01-01
... of the candidate or a member of the candidate's family; or (2) For real or personal property that is... election is set and ending on the day of the special election. See 11 CFR 100.24(a)(1)(ii). During the time...) Legal expenses; (B) Meal expenses; (C) Travel expenses, including subsistence expenses incurred during...
45 CFR 1206.1-9 - Right to counsel; travel expenses.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 45 Public Welfare 4 2010-10-01 2010-10-01 false Right to counsel; travel expenses. 1206.1-9... FOR REFUNDING Suspension and Termination of Assistance § 1206.1-9 Right to counsel; travel expenses... Federal grant monies they have received for the project to pay the fees, travel, and per diem expenses of...
Code of Federal Regulations, 2010 CFR
2010-07-01
... of the expenses of hospital care and other medical services not previously authorized. 17.120 Section... the expenses of hospital care and other medical services not previously authorized. To the extent allowable, payment or reimbursement of the expenses of care, not previously authorized, in a private or...
7 CFR 160.69 - Expenses to be borne by person requesting service.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 3 2010-01-01 2010-01-01 false Expenses to be borne by person requesting service. 160... Expenses to be borne by person requesting service. All expenses incurred by the United States in connection... provided for by suitable regulation, shall be borne by the person making the request. [11 FR 14665, Dec. 27...
43 CFR 4.612 - What documentation of fees and expenses must I provide?
Code of Federal Regulations, 2010 CFR
2010-10-01
... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false What documentation of fees and expenses... Proceedings Information Required from Applicants § 4.612 What documentation of fees and expenses must I provide? (a) Your application must be accompanied by full documentation of the fees and expenses for which...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Financing fees and expense... § 107.860 Financing fees and expense reimbursements a Licensee may receive from a Small Business. You may collect Financing fees and receive expense reimbursements from a Small Business only as permitted...
9 CFR 203.5 - Statement with respect to market agencies paying the expenses of livestock buyers.
Code of Federal Regulations, 2010 CFR
2010-01-01
... commission basis, to pay certain of the business or personal expenses incurred by buyers attending livestock... commission basis, to pay, directly or indirectly, any personal or business expenses of livestock buyers... agencies paying the expenses of livestock buyers. 203.5 Section 203.5 Animals and Animal Products GRAIN...
48 CFR 1631.203-71 - Business unit General and Administrative (G&A) expenses.
Code of Federal Regulations, 2010 CFR
2010-10-01
... Business unit General and Administrative (G&A) expenses. G&A expenses shall be allocated to final cost... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Business unit General and Administrative (G&A) expenses. 1631.203-71 Section 1631.203-71 Federal Acquisition Regulations System OFFICE OF...
41 CFR 301-12.2 - What baggage expenses may my agency pay?
Code of Federal Regulations, 2010 CFR
2010-07-01
... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What baggage expenses may my agency pay? 301-12.2 Section 301-12.2 Public Contracts and Property Management Federal Travel... § 301-12.2 What baggage expenses may my agency pay? Your agency may reimburse expenses related to...
Code of Federal Regulations, 2010 CFR
2010-01-01
... national party committees; (iii) Methods for allocation of administrative expenses, costs of generic voter... 11 Federal Elections 1 2010-01-01 2010-01-01 false Allocation of expenses between federal and non... COMMISSION GENERAL ALLOCATIONS OF CANDIDATE AND COMMITTEE ACTIVITIES § 106.5 Allocation of expenses between...
47 CFR 36.380 - Other billing and collecting expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS... Customer Operations Expenses § 36.380 Other billing and collecting expense. (a) This classification...
Cuadrado, Cristóbal; Silva-Illanes, Nicolás
2015-12-09
Out-of-pocket healthcare expense represents a challenge for health systems for it constitutes a barrier to health care, impacting the equality of access to healthcare systems, something particularly important in the Chilean health system. In this context, the Government recently raised the possibility of incorporating a tax on imaging tests, creating debate over its potential consequences. To explore the impact on household out-of-pocket healthcare expense by the implementation of a value added tax to imaging tests in Chile. Cross-sectional study using data of household expenditures from the VII Household Budget Survey. Out-of-pocket healthcare expense and catastrophic household expenses are calculated comparing two scenarios, with and without the inclusion of the proposed tax. Analyses are presented by income deciles to explore the differential equality impact. 42.8% of diagnostic test expense on household corresponds to imaging studies. Under a scenario of tax implementation, a relative increase of 1.1% of out-of-pocket expenses and 2.2% of catastrophic household expenses is observed. The groups that suffer the greatest impact are those with lower income levels, concentrating in the first fifth deciles. We conclude that, although the increase in the average out-of- pocket spending is moderate, this policy may involve a significant increase in the catastrophic expense of the population with the lowest incomes, thereby increasing health inequalities. Considering the challenges of health system financing in Chile, it appears that such fiscal policy would only worsen the possibility of moving towards lower levels of out-of-pocket of household expenses.
Wallace, Neal T; Cohen, Deborah J; Gunn, Rose; Beck, Arne; Melek, Steve; Bechtold, Donald; Green, Larry A
2015-01-01
Provide credible estimates of the start-up and ongoing effort and incremental practice expenses for the Advancing Care Together (ACT) behavioral health and primary care integration interventions. Expenditure data were collected from 10 practice intervention sites using an instrument with a standardized general format that could accommodate the unique elements of each intervention. Average start-up effort expenses were $44,076 and monthly ongoing effort expenses per patient were $40.39. Incremental expenses averaged $20,788 for start-up and $4.58 per patient for monthly ongoing activities. Variations in expenditures across practices reflect the differences in intervention specifics and organizational settings. Differences in effort to incremental expenditures reflect the extensive use of existing resources in implementing the interventions. ACT program incremental expenses suggest that widespread adoption would likely have a relatively modest effect on overall health systems expenditures. Practice effort expenses are not trivial and may pose barriers to adoption. Payers and purchasers interested in attaining widespread adoption of integrated care must consider external support to practices that accounts for both incremental and effort expense levels. Existing knowledge transfer mechanisms should be employed to minimize developmental start-up expenses and payment reform focused toward value-based, Triple Aim-oriented reimbursement and purchasing mechanisms are likely needed. © Copyright 2015 by the American Board of Family Medicine.
Medicine expenses and obesity in Brazil: an analysis based on the household budget survey.
Canella, Daniela S; Novaes, Hillegonda M D; Levy, Renata B
2016-01-20
Obesity can be considered a global public health problem that affects virtually all countries worldwide and results in greater use of healthcare services and higher healthcare costs. We aimed to describe average monthly household medicine expenses according to source of funding, public or private, and to estimate the influence of the presence of obese residents in households on total medicine expenses. This study was based on data from the 2008-2009 Brazilian Household Budget Survey, with a representative population sample of 55,970 households as study units. Information on nutritional status and medicines acquired and their cost in the past 30 days were analyzed. A two-part model was employed to assess the influence of obesity on medicine expenses, with monthly household medicine expenses per capita as outcome, presence of obese in the household as explanatory variable, and adjustment for confounding variables. Out-of-pocket expenses on medicines were always higher than the cost of medicines obtained through the public sector, and 32 % of households had at least one obese as resident. Monthly household expenses on medicines per capita in households with obese was US$ 20.40, 16 % higher than in households with no obese. An adjusted model confirmed that the presence of obese in the households increased medicine expenses. Obesity is associated with additional medicine expenses, increasing the negative impact on household budgets and public expenditure.
41 CFR 301-52.9 - What will my agency do when it disallows an expense?
Code of Federal Regulations, 2010 CFR
2010-07-01
... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What will my agency do when it disallows an expense? 301-52.9 Section 301-52.9 Public Contracts and Property Management... agency do when it disallows an expense? Your agency will disallow your claim for that expense, issue you...
41 CFR 301-75.100 - Must we pay all of the interviewee's pre-employment interview travel expenses?
Code of Federal Regulations, 2010 CFR
2010-07-01
... interviewee's pre-employment interview travel expenses? 301-75.100 Section 301-75.100 Public Contracts and... RESPONSIBILITIES 75-PRE-EMPLOYMENT INTERVIEW TRAVEL Travel Expenses § 301-75.100 Must we pay all of the interviewee's pre-employment interview travel expenses? If you decide to pay the interviewee per diem or common...
ERIC Educational Resources Information Center
Council of Ontario Universities, Toronto. Research Div.
Data on the total 1980-81 revenue and expenses of 22 Canadian colleges and universities affiliated or federated with the provincially assisted universities of Ontario are presented. Information is provided on: total actual revenue and expenses by type of general fund and excess of revenue over expenses before and after appropriations, actual…
ERIC Educational Resources Information Center
Council of Ontario Universities, Toronto. Research Div.
Data for 1981-1982 on revenues and expenses of the affiliated and federated colleges and universities of Ontario, Canada, are presented for each institution and on a consolidated basis. Statistical tables cover: total actual revenue and expense by type of general fund and excess of revenue over expense before and after appropriations; actual…
26 CFR 1.280C-1 - Disallowance of certain deductions for wage or salary expenses.
Code of Federal Regulations, 2010 CFR
2010-04-01
... salary expenses. 1.280C-1 Section 1.280C-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... certain deductions for wage or salary expenses. If an employer elects to claim the targeted jobs credit... deduction for wage or salary expenses paid or incurred in the year the credit is earned by the amount...
41 CFR 301-51.201 - What is the maximum amount that my agency may advance?
Code of Federal Regulations, 2010 CFR
2010-07-01
... transaction expenses The estimated amount of your cash transaction expenses. (For M&IE, your advance is limited to the M&IE rate under the lodgings-plus per diem method.) Non-cash transaction expenses (See... non-cash transaction expenses for an individual trip (or not to exceed a 45-day period for an open...
26 CFR 1.50B-1 - Definitions of WIN expenses and WIN employees.
Code of Federal Regulations, 2010 CFR
2010-04-01
... employee. (c) Trade or business expenses. The term “WIN expenses” includes only salaries and wages which... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Definitions of WIN expenses and WIN employees. 1... INCOME TAXES Rules for Computing Credit for Expenses of Work Incentive Programs § 1.50B-1 Definitions of...
Gleason, Patrick P; Starner, Catherine I; Gunderson, Brent W; Schafer, Jeremy A; Sarran, H Scott
2009-10-01
In 2008, specialty medications accounted for 15.1% of total pharmacy benefit medication spending, and per member expenditures have increased by 11.1% annually from 2004 to 2008 within a commercially insured population of 8 million members. Insurers face increasing pressure to control specialty medication expenditures and to rely on increasing member cost share through creation of a fourth copayment tier within the incentive-based formulary pharmacy benefit system. Data are needed on the influence that member out-of-pocket (OOP) expense may have on prescription abandonment (defined as the patient never actually taking possession of the medication despite evidence of a written prescription generated by a prescriber). To explore the relationship between prescription abandonment and OOP expense among individuals newly initiating high-cost medication therapy with a tumor necrosis factor (TNF) blocker or multiple sclerosis (MS) biologic agent. This observational cross-sectional study queried a midwestern and southern U.S. database of 13,172,480 commercially insured individuals to find members with a pharmacy benefit-adjudicated claim for a TNF blocker or MS specialty medication during the period from July 2006 through June 2008. Prescription abandonment was assessed among continuously enrolled members newly initiating TNF blocker or MS therapy. Prescription abandonment was defined as reversal of the adjudicated claim with no evidence of a subsequent additional adjudicated paid claim in the ensuing 90 days. Separate analyses for MS and TNF blocker therapy were performed to assess the association between member OOP expense and abandonment rate using the Cochran-Armitage test for trend and multivariate logistic regression. Members were placed into 1 of the 7 following OOP expense groups per claim: $0-$100, $101-$150, $151-$200, $201-$250, $251-$350, $351-$500, or more than $500. The association of MS or TNF blocker abandonment rate with OOP expense was tested with logistic regression models using the $0-$100 OOP as the reference group and adjusting for age, gender, formulary status, ZIP code-level income and education, earliest specialty medication claim, and methotrexate use for the TNF blocker analysis. Of 2,791 members presenting a prescription to newly initiate high-cost MS therapy, 1,985 (71.1%) of the claims were for a 1-month supply with most of the remainder for a 3-month supply; 2,303 (82.5%) had an OOP expense of $0-$100, and 5.4% had an OOP expense greater than $500. The abandonment rate increased as OOP increased (test for trend, P < 0.001). Members with an OOP expense of $100 or less had an abandonment rate of 5.7%. Among members in all OOP expense groups greater than $200, the abandonment rate was significantly higher, with more than 1 in 4 members abandoning their MS claims (P < 0.001). In the multivariate logistic regression analysis, the abandonment rate became significantly higher at OOP expenses of $201 to $250 compared with an OOP expense of $100 or less (odds ratio [OR] = 7.3, 95% confidence interval [CI] = 3.3- 16.2). The odds ratios ranged between 6.1 and 7.3 for OOP expense groups greater than $200. Of 7,313 members presenting a prescription to newly initiate TNF blocker therapy, 5,809 (79.4%) of claims were for a 1-month supply with most of the remainder for a 3-month supply; 6,123 (83.7%) had an OOP expense of $0-$100 and 5.7% had an OOP expense greater than $500. The abandonment rate increased as OOP expense increased (test for trend, P < 0.001). In the multivariate logistic regression analysis, the TNF blocker medication abandonment rate was significantly higher for all OOP expense groups greater than $100, with abandonment odds ratios of 2.3 to 4.4 for OOP expense between $101 and $500 compared with OOP expense of $0-$100. The odds of abandonment at OOP expense of greater than $500 were 7-fold higher (OR = 7.0, 95% CI = 5.4-9.1). This is the first study to perform a focused assessment of an association between specialty medication OOP expense and new therapy prescription abandonment. The study found that per claim OOP expenses greater than $100 for TNF blocker medication and greater than $200 for MS medication were associated with increased prescription abandonment. These findings coupled with previous research identifying a negative relationship between OOP expense above $100 per month and adherence, and the commercial insurance market response to fourth-tier OOP expenses, suggests that insurers should consider the impact that specialty OOP expense may have on adherence and member satisfaction. Further prospective research should be performed to confirm these findings and assess the clinical outcomes associated with prescription abandonment.
Expense comparison of a telemedicine practice versus a traditional clinical practice.
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.
Melzer, Sanford M; Richards, Gail E; Covington, Maxine L
2004-09-01
The ambulatory care for children with diabetes mellitus (DM) within an endocrinology specialty practice typically includes services provided by a multidisciplinary team. The resource-based relative value scale (RBRVS) is increasingly used to determine payments for ambulatory services in pediatrics. It is not known to what extent resource-based practice expenses and physician work values as allocated through the RBRVS for physician and non-physician practice expenses cover the actual costs of multidisciplinary ambulatory care for children with DM. A pediatric endocrinology and diabetes clinic staffed by faculty physicians and hospital support staff in a children's hospital. Data from a faculty practice plan billing records and income and expense reports during the period from 1 July 2000 to 30 June 2001 were used to determine endocrinologist physician ambulatory productivity, revenue collection, and direct expenses (salary, benefits, billing, and professional liability (PLI)). Using the RBRVS, ambulatory care revenue was allocated between physician, PLI, and practice expenses. Applying the activity-based costing (ABC) method, activity logs were used to determine non-physician and facility practice expenses associated with endocrine (ENDO) or diabetes visits. Of the 4735 ambulatory endocrinology visits, 1420 (30%) were for DM care. Physicians generated $866,582 in gross charges. Cash collections of 52% of gross charges provided revenue of $96 per visit. Using the actual Current Procedural Terminology (CPT)-4 codes reported for these services and the RBRVS system, the revenue associated with the 13,007 total relative value units (TRVUs) produced was allocated, with 58% going to cover physician work expenses and 42% to cover non-physician practice salary, facility, and PLI costs. Allocated revenue of $40.60 per visit covered 16 and 31% of non-physician and facility practice expenses per DM and general ENDO visit, respectively. RBRVS payments ($35/RVU) covered 46% of all expenses ($76.74/RVU), including 132% of physician expenses for the time worked in the clinic ($27/RVU), and only 23% of actual incurred practice expenses ($152/TRVU). Clinical revenues in a pediatric endocrinology practice, allocated by using the RBRVS system, do cover physician expenses for the time spent working in a hospital ENDO and DM clinic, but do not closely approximate non-physician and facility practice expenses while delivering multidisciplinary care to children with DM. Using payment based on the RBRVS system, and without additional payments to compensate for increased practice expenses incurred in the delivery of multidisciplinary care, this care model may not be financially viable.
5 CFR 572.101 - Agency authority.
Code of Federal Regulations, 2010 CFR
2010-01-01
... EXPENSES; NEW APPOINTEES AND INTERVIEWS § 572.101 Agency authority. (a) An agency may determine which...-employment interview travel expenses. Payment of these travel expenses will be in accordance with the FTR...
18 CFR 367.9280 - Account 928, Regulatory commission expenses.
Code of Federal Regulations, 2010 CFR
2010-04-01
... such commission, its officers, agents and employees, and for filings or reports made under regulations... printing, traveling expenses, and other expenses incurred directly in connection with formal cases before...
Code of Federal Regulations, 2010 CFR
2010-04-01
... clinical testing expenses when section 28 credit is allowable. 1.280C-3 Section 1.280C-3 Internal Revenue... Not Deductible § 1.280C-3 Disallowance of certain deductions for qualified clinical testing expenses... section 28 for qualified clinical testing expenses (as defined in section 28(b)), it must reduce the...
Code of Federal Regulations, 2010 CFR
2010-04-01
... moratorium. The rules of this section do not apply to research and experimental expenses allocated under... assume that section 482 has not been applied by the Commissioner. Example 1: (i) Facts. P owns all of the....020 Research expense apportioned to United States income: EC07OC91.021 Example 2: (i) Facts. P owns...
43 CFR 4.606 - What fees and expenses may be allowed?
Code of Federal Regulations, 2010 CFR
2010-10-01
... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false What fees and expenses may be allowed? 4... Provisions § 4.606 What fees and expenses may be allowed? (a) If the criteria in §§ 4.603 through 4.605 are met, you may receive an award under this subpart only for the fees and expenses of your attorney(s...
Code of Federal Regulations, 2010 CFR
2010-10-01
... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES JURISDICTIONAL SEPARATIONS... AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes Plant Nonspecific Operations Expenses § 36.351 General. (a) Plant nonspecific operations expenses include the following...
Code of Federal Regulations, 2011 CFR
2011-10-01
... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES JURISDICTIONAL SEPARATIONS... AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes Plant Nonspecific Operations Expenses § 36.351 General. (a) Plant nonspecific operations expenses include the following...
19 CFR 151.29 - Expense of unlading and handling.
Code of Federal Regulations, 2010 CFR
2010-04-01
... Molasses § 151.29 Expense of unlading and handling. No expense incidental to the unlading, transporting, or handling of sugar, sirup, or molasses for convenient weighing, gaging, measuring, sampling, or marking...
19 CFR 151.29 - Expense of unlading and handling.
Code of Federal Regulations, 2011 CFR
2011-04-01
... Molasses § 151.29 Expense of unlading and handling. No expense incidental to the unlading, transporting, or handling of sugar, sirup, or molasses for convenient weighing, gaging, measuring, sampling, or marking...
26 CFR 1.162-1 - Business expenses.
Code of Federal Regulations, 2013 CFR
2013-04-01
... included in business expenses are management expenses, commissions (but see section 263 and the regulations... from such business. In the case of any sports program to which section 114 (relating to sports programs...
26 CFR 1.162-1 - Business expenses.
Code of Federal Regulations, 2012 CFR
2012-04-01
... included in business expenses are management expenses, commissions (but see section 263 and the regulations... from such business. In the case of any sports program to which section 114 (relating to sports programs...
26 CFR 1.162-1 - Business expenses.
Code of Federal Regulations, 2011 CFR
2011-04-01
... included in business expenses are management expenses, commissions (but see section 263 and the regulations... from such business. In the case of any sports program to which section 114 (relating to sports programs...
26 CFR 1.162-1 - Business expenses.
Code of Federal Regulations, 2014 CFR
2014-04-01
... included in business expenses are management expenses, commissions (but see section 263 and the regulations... from such business. In the case of any sports program to which section 114 (relating to sports programs...
Patterns of use and health expenses associated with triptans among adults with migraines.
Wu, Jun; Noxon, Virginia; Lu, Z Kevin
2015-08-01
To determine patterns of use, socioeconomic factors, and the impact on total health expenses associated with triptan therapy among patients with migraines. Patients with migraines were identified from the Medical Expenditure Panel Survey household component files (2006 to 2011) and were restricted to those who were 18 years or older and had a migraine diagnosis. The major outcome measures were triptan use during the 2-year period and annualized average total and migraine-related health care expenses and medical utilization. Socioeconomic factors associated with triptan use were analyzed by using logistic regression. The impact of triptan use on total and migraine-related health expenses was assessed by linear regression models with log transformations. Among 1961 patients with a migraine diagnosis (representing 45.6 million individuals in the United States for years 2006 to 2011), 501 received triptans to treat acute migraines (representing 13.1 million individuals in the United States, 28.6%). Patients who were females and had higher income and education levels were more likely to receive triptans to treat migraines. Triptan expense accounted for 49.6% of total migraine-related expenses and 21.9% of total all-cause prescription drug expenses respectively. Compared with nontriptan users, the annualized total health expenses increased by 19.7% in triptan users after adjusting for demographic and health-related variables. The study suggested that socioeconomic factors were associated with triptan use in migraineurs. Higher total and migraine-related health expenses were observed in triptan users.
Li, Qiang; Hyland, Andrew; Fong, Geoffrey T; Jiang, Yuan; Elton-Marshall, Tara
2010-10-01
The existence of less expensive cigarettes in China may undermine public health. The aim of the current study is to examine the use of less expensive cigarettes in six cities in China. Data was from the baseline wave of the International Tobacco Control (ITC) China Survey of 4815 adult urban smokers in 6 cities, conducted between April and August 2006. The percentage of smokers who reported buying less expensive cigarettes (the lowest pricing tertile within each city) at last purchase was computed. Complex sample multivariate logistic regression models were used to identify factors associated with use of less expensive cigarettes. The association between the use of less expensive cigarettes and intention to quit smoking was also examined. Smokers who reported buying less expensive cigarettes at last purchase tended to be older, heavier smokers, to have lower education and income, and to think more about the money spent on smoking in the last month. Smokers who bought less expensive cigarettes at the last purchase and who were less knowledgeable about the health harm of smoking were less likely to intend to quit smoking. Measures need to be taken to minimise the price differential among cigarette brands and to increase smokers' health knowledge, which may in turn increase their intentions to quit.
Impact of Resource-Based Practice Expenses on the Medicare Physician Volume
Maxwell, Stephanie; Zuckerman, Stephen
2007-01-01
In 1999, Medicare implemented a resource-based relative value unit (RVU) system for physician practice expense payments, and increased the number of services for which practice expense payments differ by site. Using 1998-2004 data, we examined RVU growth and decomposed that growth into resource-based RVUs, site of service, and service quantity and mix. We found that the number services with site of service differentials doubled, and that shifts in site of service and introduction of resource-based practice expenses (RBPE) were important sources of change in practice expense RVU volume. Service quantity and mix remained the largest source of growth in total RVU volume. PMID:18435224
Code of Federal Regulations, 2010 CFR
2010-10-01
... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES JURISDICTIONAL SEPARATIONS... AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes Plant Specific Operations Expenses § 36.310 General. (a) Plant specific operations expenses include the following accounts: Network...
Code of Federal Regulations, 2011 CFR
2011-10-01
... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES JURISDICTIONAL SEPARATIONS... AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes Plant Specific Operations Expenses § 36.310 General. (a) Plant specific operations expenses include the following accounts: Network...
31 CFR 588.205 - Expenses of maintaining blocked property; liquidation of blocked account.
Code of Federal Regulations, 2010 CFR
2010-07-01
... WESTERN BALKANS STABILIZATION REGULATIONS Prohibitions § 588.205 Expenses of maintaining blocked property... license or permit granted before 12:01 a.m., eastern daylight time, June 27, 2001, all expenses incident...
29 CFR 452.130 - Expenses of delegates.
Code of Federal Regulations, 2010 CFR
2010-07-01
... DISCLOSURE ACT OF 1959 Election Procedures; Rights of Members § 452.130 Expenses of delegates. A local may elect two groups—one which would receive expenses while the other would be required to pay its own way...
41 CFR 102-73.305 - What relocation assistance policy must Federal agencies follow?
Code of Federal Regulations, 2012 CFR
2012-01-01
... displaced person for actual— (a) Reasonable moving expenses (in moving himself, his family, and business...) Reasonable expenses in searching for a replacement business or farm; and (d) Reasonable expenses necessary to...
41 CFR 102-73.305 - What relocation assistance policy must Federal agencies follow?
Code of Federal Regulations, 2011 CFR
2011-01-01
... displaced person for actual— (a) Reasonable moving expenses (in moving himself, his family, and business...) Reasonable expenses in searching for a replacement business or farm; and (d) Reasonable expenses necessary to...
41 CFR 102-73.305 - What relocation assistance policy must Federal agencies follow?
Code of Federal Regulations, 2013 CFR
2013-07-01
... displaced person for actual— (a) Reasonable moving expenses (in moving himself, his family, and business...) Reasonable expenses in searching for a replacement business or farm; and (d) Reasonable expenses necessary to...
41 CFR 102-73.305 - What relocation assistance policy must Federal agencies follow?
Code of Federal Regulations, 2014 CFR
2014-01-01
... displaced person for actual— (a) Reasonable moving expenses (in moving himself, his family, and business...) Reasonable expenses in searching for a replacement business or farm; and (d) Reasonable expenses necessary to...
38 CFR 14.700 - Court cost and expenses; commitment, restoration, fiduciary appointments.
Code of Federal Regulations, 2010 CFR
2010-07-01
... appointment of fiduciaries. To this end certain expenses such as court costs, publication fees, recording fees, transportation expenses and fees for medical testimony may be authorized by the Regional Counsel. Payment of...
41 CFR 304-9.5 - What if the employee is compensated by a donor and by us for the same expenses?
Code of Federal Regulations, 2010 CFR
2010-07-01
... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What if the employee is compensated by a donor and by us for the same expenses? 304-9.5 Section 304-9.5 Public Contracts and Property... a donor and by us for the same expenses? If you reimburse an employee for expenses that are also...
41 CFR 304-9.5 - What if the employee is compensated by a donor and by us for the same expenses?
Code of Federal Regulations, 2011 CFR
2011-07-01
... 41 Public Contracts and Property Management 4 2011-07-01 2011-07-01 false What if the employee is compensated by a donor and by us for the same expenses? 304-9.5 Section 304-9.5 Public Contracts and Property... a donor and by us for the same expenses? If you reimburse an employee for expenses that are also...
Code of Federal Regulations, 2010 CFR
2010-01-01
... Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Regulating Handling Prune Marketing Committee § 993.34 Expenses. The members of the committee, and... without compensation but shall be allowed their expenses. [30 FR 9798, Aug. 6, 1965] ...
Code of Federal Regulations, 2011 CFR
2011-01-01
... Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Regulating Handling Prune Marketing Committee § 993.34 Expenses. The members of the committee, and... without compensation but shall be allowed their expenses. [30 FR 9798, Aug. 6, 1965] ...
47 CFR 32.6532 - Network administration expense.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Network administration expense. 32.6532 Section 32.6532 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Network administration expense. This account shall include costs incurred in network administration. This...
47 CFR 32.6532 - Network administration expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Network administration expense. 32.6532 Section 32.6532 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Network administration expense. This account shall include costs incurred in network administration. This...
77 FR 45520 - Reimbursed Entertainment Expenses
Federal Register 2010, 2011, 2012, 2013, 2014
2012-08-01
... or other expense allowance arrangements. The proposed regulations clarify the definition of... court's definition is inaccurate to the extent it relies on the accountable plan rules, which cover... plan. Explanation of Provisions 1. Definition of Reimbursement or Other Expense Allowance Arrangement...
Allocating Practice Expense Under the Medicare Fee Schedule
Pope, Gregory C.; Burge, Russel T.
1993-01-01
Currently, relative value units for practice expense are determined under the Medicare fee schedule (MFS) using historical physician charges. This seems inconsistent with the goal of a resource-based fee schedule. A specialty resource-based method of determining practice expense payments is presented and simulated here. The method assumes that, for each service, the payment for practice expense should be the same proportion of the total payment as actual physician practice expenses are of total practice revenues. A comparison with the approach developed by the Physician Payment Review Commission (PPRC) shows similar fees, but the specialty-based method proposed here requires no data beyond what is already employed in the MFS. PMID:10130574
Hyland, Andrew; Fong, Geoffrey T; Jiang, Yuan; Elton-Marshall, Tara
2010-01-01
Objective The existence of less expensive cigarettes in China may undermine public health. The aim of the current study is to examine the use of less expensive cigarettes in six cities in China. Methods Data was from the baseline wave of the International Tobacco Control (ITC) China Survey of 4815 adult urban smokers in 6 cities, conducted between April and August 2006. The percentage of smokers who reported buying less expensive cigarettes (the lowest pricing tertile within each city) at last purchase was computed. Complex sample multivariate logistic regression models were used to identify factors associated with use of less expensive cigarettes. The association between the use of less expensive cigarettes and intention to quit smoking was also examined. Results Smokers who reported buying less expensive cigarettes at last purchase tended to be older, heavier smokers, to have lower education and income, and to think more about the money spent on smoking in the last month. Smokers who bought less expensive cigarettes at the last purchase and who were less knowledgeable about the health harm of smoking were less likely to intend to quit smoking. Conclusions Measures need to be taken to minimise the price differential among cigarette brands and to increase smokers' health knowledge, which may in turn increase their intentions to quit. PMID:20935199
7 CFR 1767.30 - Sales expenses.
Code of Federal Regulations, 2012 CFR
2012-01-01
... labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages..., social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in... benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses...
7 CFR 1767.30 - Sales expenses.
Code of Federal Regulations, 2013 CFR
2013-01-01
... labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages..., social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in... benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses...
Federal Register 2010, 2011, 2012, 2013, 2014
2011-09-13
... Sieves' general and administrative expense rate to exclude from the numerator the portion of the director remuneration expense reported as a selling expense; (11) we increased Hindustan's reported cost of manufacture...
Code of Federal Regulations, 2010 CFR
2010-01-01
... AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE SOYBEAN PROMOTION, RESEARCH, AND CONSUMER INFORMATION Soybean Promotion and Research Order Expenses and Assessments § 1220.222 Expenses. (a... the Secretary, authorize a credit to Qualified State Soybean Boards of up to 5 percent of the amount...
Code of Federal Regulations, 2011 CFR
2011-01-01
... AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE SOYBEAN PROMOTION, RESEARCH, AND CONSUMER INFORMATION Soybean Promotion and Research Order Expenses and Assessments § 1220.222 Expenses. (a... the Secretary, authorize a credit to Qualified State Soybean Boards of up to 5 percent of the amount...
47 CFR 32.6110 - Network support expenses.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Network support expenses. 32.6110 Section 32.6110 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6110 Network...
47 CFR 32.6530 - Network operations expense.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Network operations expense. 32.6530 Section 32.6530 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6530 Network...
47 CFR 32.6110 - Network support expenses.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Network support expenses. 32.6110 Section 32.6110 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6110 Network...
47 CFR 32.6530 - Network operations expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Network operations expense. 32.6530 Section 32.6530 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6530 Network...
7 CFR 1767.30 - Sales expenses.
Code of Federal Regulations, 2011 CFR
2011-01-01
... labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages..., social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in... benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses...
47 CFR 32.6534 - Plant operations administration expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Plant operations administration expense. 32....6534 Plant operations administration expense. (a) This account shall include costs incurred in the general administration of plant operations. This includes supervising plant operations (except as...
47 CFR 32.6534 - Plant operations administration expense.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 47 Telecommunication 2 2014-10-01 2014-10-01 false Plant operations administration expense. 32....6534 Plant operations administration expense. (a) This account shall include costs incurred in the general administration of plant operations. This includes supervising plant operations (except as...
47 CFR 32.6534 - Plant operations administration expense.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 47 Telecommunication 2 2012-10-01 2012-10-01 false Plant operations administration expense. 32....6534 Plant operations administration expense. (a) This account shall include costs incurred in the general administration of plant operations. This includes supervising plant operations (except as...
47 CFR 32.6534 - Plant operations administration expense.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Plant operations administration expense. 32....6534 Plant operations administration expense. (a) This account shall include costs incurred in the general administration of plant operations. This includes supervising plant operations (except as...
47 CFR 36.379 - Message processing expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS... Customer Operations Expenses § 36.379 Message processing expense. (a) This classification includes the... exchange operation. (1) Effective July 1, 2001 through June 30, 2011, study areas subject to price cap...
7 CFR 1214.50 - Budget and expenses.
Code of Federal Regulations, 2012 CFR
2012-01-01
..., RESEARCH, AND INFORMATION ORDER Christmas Tree Promotion, Research, and Information Order Expenses and... summary of anticipated revenue, with comparative data or at least one preceding year, except for the... and administrative expense breakdowns, with comparative data for at least one preceding year, except...
7 CFR 1214.50 - Budget and expenses.
Code of Federal Regulations, 2013 CFR
2013-01-01
..., RESEARCH, AND INFORMATION ORDER Christmas Tree Promotion, Research, and Information Order Expenses and... summary of anticipated revenue, with comparative data or at least one preceding year, except for the... and administrative expense breakdowns, with comparative data for at least one preceding year, except...
7 CFR 1214.50 - Budget and expenses.
Code of Federal Regulations, 2014 CFR
2014-01-01
..., RESEARCH, AND INFORMATION ORDER Christmas Tree Promotion, Research, and Information Order Expenses and... summary of anticipated revenue, with comparative data or at least one preceding year, except for the... and administrative expense breakdowns, with comparative data for at least one preceding year, except...
47 CFR 32.6113 - Aircraft expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Aircraft expense. 32.6113 Section 32.6113 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... account for amounts transferred to Construction and/or to other Plant Specific Operations Expense accounts...
45 CFR 1222.5 - Advisory group expenses.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 45 Public Welfare 4 2013-10-01 2013-10-01 false Advisory group expenses. 1222.5 Section 1222.5... SERVICE PARTICIPATION OF PROJECT BENEFICIARIES § 1222.5 Advisory group expenses. As permitted by law... group in connection with its responsibilities under § 1222.4. ...
45 CFR 1222.5 - Advisory group expenses.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 45 Public Welfare 4 2012-10-01 2012-10-01 false Advisory group expenses. 1222.5 Section 1222.5... SERVICE PARTICIPATION OF PROJECT BENEFICIARIES § 1222.5 Advisory group expenses. As permitted by law... group in connection with its responsibilities under § 1222.4. ...
45 CFR 1222.5 - Advisory group expenses.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 45 Public Welfare 4 2014-10-01 2014-10-01 false Advisory group expenses. 1222.5 Section 1222.5... SERVICE PARTICIPATION OF PROJECT BENEFICIARIES § 1222.5 Advisory group expenses. As permitted by law... group in connection with its responsibilities under § 1222.4. ...
76 FR 19909 - International Terrorism Victim Expense Reimbursement Program
Federal Register 2010, 2011, 2012, 2013, 2014
2011-04-11
... 1121-AA78 International Terrorism Victim Expense Reimbursement Program AGENCY: Office of Justice... promulgating this interim-final rule for its International Terrorism Victim Expense Reimbursement Program... international terrorism. DATES: Effective date: This interim-final rule is effective April 11, 2011. Comment...
45 CFR 1222.5 - Advisory group expenses.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 45 Public Welfare 4 2010-10-01 2010-10-01 false Advisory group expenses. 1222.5 Section 1222.5... SERVICE PARTICIPATION OF PROJECT BENEFICIARIES § 1222.5 Advisory group expenses. As permitted by law... group in connection with its responsibilities under § 1222.4. ...
47 CFR 32.6113 - Aircraft expense.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Aircraft expense. 32.6113 Section 32.6113 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... account for amounts transferred to Construction and/or to other Plant Specific Operations Expense accounts...
18 CFR 367.80 - Supervision and engineering.
Code of Federal Regulations, 2014 CFR
2014-04-01
... engineering. 367.80 Section 367.80 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operating Expense Instructions § 367.80 Supervision and engineering. (a) The supervision and engineering includible in the operating expense accounts must consist of the pay and expenses of...
18 CFR 367.80 - Supervision and engineering.
Code of Federal Regulations, 2013 CFR
2013-04-01
... engineering. 367.80 Section 367.80 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operating Expense Instructions § 367.80 Supervision and engineering. (a) The supervision and engineering includible in the operating expense accounts must consist of the pay and expenses of...
18 CFR 367.80 - Supervision and engineering.
Code of Federal Regulations, 2011 CFR
2011-04-01
... engineering. 367.80 Section 367.80 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operating Expense Instructions § 367.80 Supervision and engineering. (a) The supervision and engineering includible in the operating expense accounts must consist of the pay and expenses of...
18 CFR 367.80 - Supervision and engineering.
Code of Federal Regulations, 2010 CFR
2010-04-01
... engineering. 367.80 Section 367.80 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operating Expense Instructions § 367.80 Supervision and engineering. (a) The supervision and engineering includible in the operating expense accounts must consist of the pay and expenses of...
18 CFR 367.80 - Supervision and engineering.
Code of Federal Regulations, 2012 CFR
2012-04-01
... engineering. 367.80 Section 367.80 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operating Expense Instructions § 367.80 Supervision and engineering. (a) The supervision and engineering includible in the operating expense accounts must consist of the pay and expenses of...
49 CFR 1016.107 - Allowable fees and expenses.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 49 Transportation 8 2010-10-01 2010-10-01 false Allowable fees and expenses. 1016.107 Section 1016.107 Transportation Other Regulations Relating to Transportation (Continued) SURFACE TRANSPORTATION... RECOVERY OF EXPENSES BY PARTIES TO BOARD ADJUDICATORY PROCEEDINGS General Provisions § 1016.107 Allowable...
49 CFR 1016.107 - Allowable fees and expenses.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 49 Transportation 8 2011-10-01 2011-10-01 false Allowable fees and expenses. 1016.107 Section 1016.107 Transportation Other Regulations Relating to Transportation (Continued) SURFACE TRANSPORTATION... RECOVERY OF EXPENSES BY PARTIES TO BOARD ADJUDICATORY PROCEEDINGS General Provisions § 1016.107 Allowable...
Federal Register 2010, 2011, 2012, 2013, 2014
2012-03-28
... is publishing a final rule establishing an additional fee for a particular service: Travel expenses... Copyright Office's schedule of fees by adding a fee for travel expenses in connection with participation by... travel expenses. As the office administering the nation's records of copyright ownership and as the...
47 CFR 32.6511 - Property held for future telecommunications use expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Property held for future telecommunications use expense. 32.6511 Section 32.6511 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense...
47 CFR 32.6511 - Property held for future telecommunications use expense.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Property held for future telecommunications use expense. 32.6511 Section 32.6511 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense...
How streamlining telecommunications can cut IT expense.
McIntyre, Greg
2016-02-01
Hospitals and health systems can save IT expenses by implementing more efficient processes in accordance with the principles of effective telecommunications expense management. This approach involves three primary steps: Inventory of existing infrastructure. Charge verification. Optimization of rates and design for continual improvement.
47 CFR 32.6511 - Property held for future telecommunications use expense.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 47 Telecommunication 2 2012-10-01 2012-10-01 false Property held for future telecommunications use expense. 32.6511 Section 32.6511 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense...
47 CFR 32.6511 - Property held for future telecommunications use expense.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 47 Telecommunication 2 2013-10-01 2013-10-01 false Property held for future telecommunications use expense. 32.6511 Section 32.6511 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense...
47 CFR 32.6511 - Property held for future telecommunications use expense.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 47 Telecommunication 2 2014-10-01 2014-10-01 false Property held for future telecommunications use expense. 32.6511 Section 32.6511 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense...
7 CFR 3560.303 - Housing project budgets.
Code of Federal Regulations, 2013 CFR
2013-01-01
... common area systems repairs and maintenance. (F) Snow removal. (G) Elevator repairs and maintenance.... Expenses charged to project operations, whether for management agent services or other expenses, must be... operations and are necessary to carry out successful operations. (i) Housing project expenses must not...
7 CFR 3560.303 - Housing project budgets.
Code of Federal Regulations, 2012 CFR
2012-01-01
... common area systems repairs and maintenance. (F) Snow removal. (G) Elevator repairs and maintenance.... Expenses charged to project operations, whether for management agent services or other expenses, must be... operations and are necessary to carry out successful operations. (i) Housing project expenses must not...
7 CFR 4290.520 - Management Expenses of a RBIC.
Code of Federal Regulations, 2011 CFR
2011-01-01
.... Cash Management by a RBIC ... 7 Agriculture 15 2011-01-01 2011-01-01 false Management Expenses of a RBIC. 4290.520 Section 4290...) PROGRAM Managing the Operations of a RBIC Management and Compensation § 4290.520 Management Expenses of a...
47 CFR 32.6112 - Motor vehicle expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Motor vehicle expense. 32.6112 Section 32.6112 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS.../or to other Plant Specific Operations Expense accounts. These amounts shall be computed on the basis...
16 CFR 1018.32 - Compensation and travel expenses.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 16 Commercial Practices 2 2010-01-01 2010-01-01 false Compensation and travel expenses. 1018.32 Section 1018.32 Commercial Practices CONSUMER PRODUCT SAFETY COMMISSION GENERAL ADVISORY COMMITTEE MANAGEMENT Administration of Advisory Committees § 1018.32 Compensation and travel expenses. (a) A single...
5 CFR 572.102 - Agency discretion.
Code of Federal Regulations, 2010 CFR
2010-01-01
... TRANSPORTATION EXPENSES; NEW APPOINTEES AND INTERVIEWS § 572.102 Agency discretion. Payment of travel expenses... and transportation or interview expenses in filling any position, the agency should consider such factors as availability of funds as well as the desirability of conducting interviews for a particular job...
Code of Federal Regulations, 2010 CFR
2010-01-01
... AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE COTTON RESEARCH AND PROMOTION Cotton Research and Promotion Order Expenses and Assessments § 1205.334 Expenses. (a) The Board is authorized to... maintenance and functioning and to enable it to exercise its powers and perform its duties in accordance with...
Code of Federal Regulations, 2010 CFR
2010-01-01
... AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE EGG RESEARCH AND PROMOTION Egg Research and Promotion Order Expenses and Assessments § 1250.346 Expenses. The Board is authorized to incur... maintenance and functioning and to enable it to exercise its powers and perform its duties in accordance with...
47 CFR 36.377 - Category 1-Local business office expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Category 1-Local business office expense. 36.377 Section 36.377 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND...
20 CFR 404.1045 - Employee expenses.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Employee expenses. 404.1045 Section 404.1045 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1045 Employee expenses. Amounts...
20 CFR 404.1045 - Employee expenses.
Code of Federal Regulations, 2011 CFR
2011-04-01
... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Employee expenses. 404.1045 Section 404.1045 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1045 Employee expenses. Amounts...
20 CFR 404.1045 - Employee expenses.
Code of Federal Regulations, 2013 CFR
2013-04-01
... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Employee expenses. 404.1045 Section 404.1045 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1045 Employee expenses. Amounts...
20 CFR 404.1045 - Employee expenses.
Code of Federal Regulations, 2012 CFR
2012-04-01
... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Employee expenses. 404.1045 Section 404.1045 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1045 Employee expenses. Amounts...
20 CFR 404.1045 - Employee expenses.
Code of Federal Regulations, 2014 CFR
2014-04-01
... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Employee expenses. 404.1045 Section 404.1045 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1045 Employee expenses. Amounts...
49 CFR 1016.203 - Documentation of fees and expenses.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 49 Transportation 8 2010-10-01 2010-10-01 false Documentation of fees and expenses. 1016.203 Section 1016.203 Transportation Other Regulations Relating to Transportation (Continued) SURFACE... § 1016.203 Documentation of fees and expenses. The application shall be accompanied by full documentation...
49 CFR 1016.203 - Documentation of fees and expenses.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 49 Transportation 8 2011-10-01 2011-10-01 false Documentation of fees and expenses. 1016.203 Section 1016.203 Transportation Other Regulations Relating to Transportation (Continued) SURFACE... § 1016.203 Documentation of fees and expenses. The application shall be accompanied by full documentation...
Administering Minnesota's tax-forfeited land: some trends in revenues and expenses.
David C. Lothner; Edwin Kallio; David T. Davis
1978-01-01
Revenues received from managing Minnesota county land increased at a slower rate than the expenses incurred in their management over the 1960-74 period. However, due to a substantial land sale program, the revenues received exceeded the expenses incurred throughout the period.
38 CFR 21.7103 - Travel expenses.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Travel expenses. 21.7103...) VOCATIONAL REHABILITATION AND EDUCATION All Volunteer Force Educational Assistance Program (Montgomery GI Bill-Active Duty) Counseling § 21.7103 Travel expenses. (a) Travel for veterans and servicemembers. (1...
47 CFR 69.407 - Revenue accounting expenses in Account 6620.
Code of Federal Regulations, 2010 CFR
2010-10-01
....407 Section 69.407 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER... billings shall be assigned to the Common Line element. (b) Revenue Accounting Expenses that are...'s carrier access elements except the Common Line element. Such expenses shall be apportioned in the...
1994-01-12
This final rule with comment period permits States flexibility to revise the process by which incurred medical expenses are considered to reduce an individual's or family's income to become Medicaid eligible. This process is commonly referred to as "spenddown." Only States which cover the medically needy, and States which use more restrictive criteria to determine eligibility of the aged, blind, and disabled, than the criteria used to determine eligibility for Supplemental Security Income (SSI) benefits (section 1902(f) States) have a spenddown. These revisions permit States to: Consider as incurred medical expenses projected institutional expenses at the Medicaid reimbursement rate, and deduct those projected expenses from income in determining eligibility; combine the retroactive and prospective medically needy budget periods; either include or exclude medical expenses incurred earlier than the third month before the month of application (States must, however, deduct current payments on old bills not previously deducted in any budget period); and deduct incurred medical expenses from income in the order in which the services were provided, in the order each bill is submitted to the agency, by type of service. All States with medically needy programs using the criteria of the SS program may implement any of the provisions. States using more restrict criteria than the SSI program under section 1902(f) of the Social Security Act may implement all of these provisions except for the option to exclude medical expenses incurred earlier than the third month before the month of application.
Corny, Jennifer; Cotteret, Camille; Pelletier, Élaine; Ovetchkine, Philippe; Bussières, Jean-François
2017-01-01
With growing financial pressure and the range of new and expensive drugs, hospital administrators, clinicians, and pharmacy directors are facing tough decisions on how to manage drug budgets. At a Canadian mother-child hospital, a policy for new and expensive drugs was developed, with the goal of managing their use and costs. To describe the development and implementation of a policy for new and expensive drugs in a mother-child teaching hospital and to describe the profile of requests for these therapies over a 12-month period. A brainstorming session was conducted with members of the pharmacy and therapeutics committee to define the criteria for new and expensive drugs at the study hospital and a new process to evaluate requests for these drugs. Over the 12-month period following implementation of the policy, all requests for new and expensive drugs were evaluated through collection and analysis of relevant data. The new drug policy was launched on October 1, 2014. Over the following 12-month period, a total of 58 requests for new and expensive drugs were discussed, but only 47 request forms were completed and signed by a physician and a clinical pharmacist. New and expensive drugs represent a challenge for clinicians and hospital stakeholders. This study illustrates the implementation of a new policy for these drugs in a mother-child teaching hospital over a 12-month period.
13 CFR 107.520 - Management Expenses of a Licensee.
Code of Federal Regulations, 2010 CFR
2010-01-01
... INVESTMENT COMPANIES Managing the Operations of a Licensee Management and Compensation § 107.520 Management...) Bookkeeping; and (7) Expenses related to developing, investigating and monitoring investments. (b) Management... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Management Expenses of a Licensee...
41 CFR 302-6.13 - How soon may I/we begin occupying temporary quarters at Government expense?
Code of Federal Regulations, 2010 CFR
2010-07-01
... EXPENSES General Rules § 302-6.13 How soon may I/we begin occupying temporary quarters at Government expense? As soon as your agency has authorized you to receive a TQSE allowance and you have signed a...
Code of Federal Regulations, 2013 CFR
2013-10-01
... and expenses of Medicaid provider health information technology adoption and operation. 495.364... administrative activities and expenses of Medicaid provider health information technology adoption and operation... its approved HIT planning advance planning document and health information technology implementation...
Code of Federal Regulations, 2012 CFR
2012-10-01
... and expenses of Medicaid provider health information technology adoption and operation. 495.364... administrative activities and expenses of Medicaid provider health information technology adoption and operation... its approved HIT planning advance planning document and health information technology implementation...
Code of Federal Regulations, 2014 CFR
2014-10-01
... and expenses of Medicaid provider health information technology adoption and operation. 495.364... administrative activities and expenses of Medicaid provider health information technology adoption and operation... its approved HIT planning advance planning document and health information technology implementation...
Code of Federal Regulations, 2010 CFR
2010-10-01
... and expenses of Medicaid provider health information technology adoption and operation. 495.364... administrative activities and expenses of Medicaid provider health information technology adoption and operation... its approved HIT planning advance planning document and health information technology implementation...
Code of Federal Regulations, 2011 CFR
2011-10-01
... and expenses of Medicaid provider health information technology adoption and operation. 495.364... administrative activities and expenses of Medicaid provider health information technology adoption and operation... its approved HIT planning advance planning document and health information technology implementation...
47 CFR 32.6510 - Other property, plant and equipment expenses.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Other property, plant and equipment expenses. 32.6510 Section 32.6510 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON... Accounts § 32.6510 Other property, plant and equipment expenses. Class B telephone companies shall use this...
48 CFR 6104.401 - Scope [Rule 401].
Code of Federal Regulations, 2011 CFR
2011-10-01
... SERVICES ADMINISTRATION TRAVEL AND RELOCATION EXPENSES CASES 6104.401 Scope [Rule 401]. (a) Authority... travel or relocation expenses. 31 U.S.C. 3702 vests the authority to settle these claims in the...: (1) Claims for reimbursement of expenses incurred while on official temporary duty travel; and (2...
47 CFR 69.415 - Reallocation of certain transport expenses.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 3 2010-10-01 2010-10-01 false Reallocation of certain transport expenses. 69... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.415 Reallocation of certain transport... of the costs otherwise assigned to the transport category to the common line, local switching...
47 CFR 69.415 - Reallocation of certain transport expenses.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 3 2011-10-01 2011-10-01 false Reallocation of certain transport expenses. 69... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.415 Reallocation of certain transport... of the costs otherwise assigned to the transport category to the common line, local switching...
47 CFR 32.6121 - Land and building expense.
Code of Federal Regulations, 2013 CFR
2013-10-01
... operate the telecommunications network shall be charged to Account 6531, Power Expense, and the cost of separately metered electricity used for operating specific types of equipment, such as computers, shall be... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6121 Land and...
47 CFR 32.6121 - Land and building expense.
Code of Federal Regulations, 2012 CFR
2012-10-01
... operate the telecommunications network shall be charged to Account 6531, Power Expense, and the cost of separately metered electricity used for operating specific types of equipment, such as computers, shall be... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6121 Land and...
47 CFR 32.6121 - Land and building expense.
Code of Federal Regulations, 2011 CFR
2011-10-01
... operate the telecommunications network shall be charged to Account 6531, Power Expense, and the cost of separately metered electricity used for operating specific types of equipment, such as computers, shall be... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6121 Land and...
47 CFR 32.6121 - Land and building expense.
Code of Federal Regulations, 2014 CFR
2014-10-01
... operate the telecommunications network shall be charged to Account 6531, Power Expense, and the cost of separately metered electricity used for operating specific types of equipment, such as computers, shall be... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6121 Land and...
47 CFR 32.6121 - Land and building expense.
Code of Federal Regulations, 2010 CFR
2010-10-01
... operate the telecommunications network shall be charged to Account 6531, Power Expense, and the cost of separately metered electricity used for operating specific types of equipment, such as computers, shall be... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6121 Land and...
Code of Federal Regulations, 2010 CFR
2010-10-01
...-income consumers, schools and libraries, and heath care providers. The expense adjustment calculated... pursuant to § 36.612(a). (c) Until June 30, 2001, the annual amount of the total nationwide expense... calculated pursuant to this subpart F. The annual amount of the total nationwide loop cost expense adjustment...
48 CFR 31.205-28 - Other business expenses.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Other business expenses. 31.205-28 Section 31.205-28 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... Organizations 31.205-28 Other business expenses. The following types of recurring costs are allowable (a...
48 CFR 31.205-28 - Other business expenses.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Other business expenses. 31.205-28 Section 31.205-28 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... Organizations 31.205-28 Other business expenses. The following types of recurring costs are allowable (a...
17 CFR 256.152 - Fuel stock expenses undistributed.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Fuel stock expenses... (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.152 Fuel stock expenses...
18 CFR 367.9090 - Account 909, Informational and instructional advertising expenses.
Code of Federal Regulations, 2010 CFR
2010-04-01
..., Informational and instructional advertising expenses. 367.9090 Section 367.9090 Conservation of Power and Water... Account 909, Informational and instructional advertising expenses. (a) This account must include the cost... related to billings. (3) Printing of informational booklets, dodgers, bulletins, and other similar items...
48 CFR 9904.403 - Allocation of home office expenses to segments.
Code of Federal Regulations, 2010 CFR
2010-10-01
... expenses to segments. 9904.403 Section 9904.403 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403 Allocation of home office expenses to...
38 CFR 21.3105 - Travel expenses.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Travel expenses. 21.3105...) VOCATIONAL REHABILITATION AND EDUCATION Survivors' and Dependents' Educational Assistance Under 38 U.S.C. Chapter 35 Counseling § 21.3105 Travel expenses. (a) General. VA shall determine and pay the necessary...
48 CFR 31.205-28 - Other business expenses.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Other business expenses. 31.205-28 Section 31.205-28 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... Organizations 31.205-28 Other business expenses. The following types of recurring costs are allowable (a...
ERIC Educational Resources Information Center
Button, Alan L.
1981-01-01
A guide to federal income tax law as it affects law students is presented. Some costs that may constitute valuable above-the-line deductions are identified: moving expenses, educational expenses, job-seeking expenses, and income averaging. Available from Washington and Lee University School of Law, Lexington, VA 24450, $5.50 sc) (MLW)
Code of Federal Regulations, 2010 CFR
2010-10-01
... telephone companies). (a) The expenses in this account are classified as follows: (1) Other Information... 47 Telecommunication 2 2010-10-01 2010-10-01 false Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts 6311, 6341, 6351, and 6362 (Class A telephone...
7 CFR 905.42 - Handler's accounts.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Handler's accounts. 905.42 Section 905.42 Agriculture... TANGELOS GROWN IN FLORIDA Order Regulating Handling Expenses and Assessments § 905.42 Handler's accounts... one fiscal period's expenses. Such reserve funds may be used (1) to cover any expenses authorized by...
41 CFR 105-60.608 - Fees, expenses, and costs.
Code of Federal Regulations, 2010 CFR
2010-07-01
... Demands in Judicial or Administrative Proceedings § 105-60.608 Fees, expenses, and costs. (a) In... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Fees, expenses, and costs. 105-60.608 Section 105-60.608 Public Contracts and Property Management Federal Property...
18 CFR 367.9120 - Account 912, Demonstrating and selling expenses.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 912, Demonstrating and selling expenses. 367.9120 Section 367.9120 Conservation of Power and Water Resources FEDERAL...) Supplies and expenses pertaining to demonstration and experimental and development activities. (2) Booth...
45 CFR 1801.40 - Travel expenses of finalists.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 45 Public Welfare 4 2010-10-01 2010-10-01 false Travel expenses of finalists. 1801.40 Section 1801... FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Payments to Finalists and Scholars § 1801.40 Travel expenses of finalists. The Foundation will provide partial funding for intercity round-trip transportation...
12 CFR 1206.3 - Annual assessments.
Code of Federal Regulations, 2014 CFR
2014-01-01
...'s costs and expenses, including, but not limited to: (1) Expenses of any examinations under 12 U.S.C... wind up the affairs of the Office of Federal Housing Enterprise Oversight and the Federal Housing... shall not exceed amounts sufficient to provide for payment of the costs and expenses relating to the...
12 CFR 1206.3 - Annual assessments.
Code of Federal Regulations, 2012 CFR
2012-01-01
...'s costs and expenses, including, but not limited to: (1) Expenses of any examinations under 12 U.S.C... wind up the affairs of the Office of Federal Housing Enterprise Oversight and the Federal Housing... shall not exceed amounts sufficient to provide for payment of the costs and expenses relating to the...
12 CFR 1206.3 - Annual assessments.
Code of Federal Regulations, 2013 CFR
2013-01-01
...'s costs and expenses, including, but not limited to: (1) Expenses of any examinations under 12 U.S.C... wind up the affairs of the Office of Federal Housing Enterprise Oversight and the Federal Housing... shall not exceed amounts sufficient to provide for payment of the costs and expenses relating to the...
12 CFR 1206.3 - Annual assessments.
Code of Federal Regulations, 2011 CFR
2011-01-01
...'s costs and expenses, including, but not limited to: (1) Expenses of any examinations under 12 U.S.C... wind up the affairs of the Office of Federal Housing Enterprise Oversight and the Federal Housing... shall not exceed amounts sufficient to provide for payment of the costs and expenses relating to the...
12 CFR 1206.3 - Annual assessments.
Code of Federal Regulations, 2010 CFR
2010-01-01
...'s costs and expenses, including, but not limited to: (1) Expenses of any examinations under 12 U.S.C... wind up the affairs of the Office of Federal Housing Enterprise Oversight and the Federal Housing... shall not exceed amounts sufficient to provide for payment of the costs and expenses relating to the...
7 CFR 4290.520 - Management Expenses of a RBIC.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 15 2010-01-01 2010-01-01 false Management Expenses of a RBIC. 4290.520 Section 4290... SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY (âRBICâ) PROGRAM Managing the Operations of a RBIC Management and Compensation § 4290.520 Management Expenses of a...
18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 905, Miscellaneous customer accounts expenses. 367.9050 Section 367.9050 Conservation of Power and Water Resources..., Miscellaneous customer accounts expenses. (a) This account must include the cost of labor, materials used and...
47 CFR 36.378 - Category 2-Customer services (revenue accounting).
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Category 2-Customer services (revenue... Operating Expenses and Taxes Customer Operations Expenses § 36.378 Category 2—Customer services (revenue... expenses in Account 6620 directly assignable or allocable to the billing of customers and the accounting...
12 CFR 1705.12 - Documentation of fees and expenses.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Documentation of fees and expenses. 1705.12 Section 1705.12 Banks and Banking OFFICE OF FEDERAL HOUSING ENTERPRISE OVERSIGHT, DEPARTMENT OF HOUSING... ACT Information Required from Applicants § 1705.12 Documentation of fees and expenses. (a) The...
Code of Federal Regulations, 2013 CFR
2013-04-01
... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Definitions. 1.709-2 Section 1.709-2 Internal... TAXES (CONTINUED) Partners and Partnerships § 1.709-2 Definitions. (a) Organizational expenses. Section 709(b)(2) of the Internal Revenue Code defines organizational expenses as expenses which: (1) Are...
Code of Federal Regulations, 2012 CFR
2012-04-01
... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Definitions. 1.709-2 Section 1.709-2 Internal... TAXES (CONTINUED) Partners and Partnerships § 1.709-2 Definitions. (a) Organizational expenses. Section 709(b)(2) of the Internal Revenue Code defines organizational expenses as expenses which: (1) Are...
Code of Federal Regulations, 2014 CFR
2014-04-01
... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Definitions. 1.709-2 Section 1.709-2 Internal... TAXES (CONTINUED) Partners and Partnerships § 1.709-2 Definitions. (a) Organizational expenses. Section 709(b)(2) of the Internal Revenue Code defines organizational expenses as expenses which: (1) Are...
Code of Federal Regulations, 2011 CFR
2011-04-01
... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Definitions. 1.709-2 Section 1.709-2 Internal... TAXES (CONTINUED) Partners and Partnerships § 1.709-2 Definitions. (a) Organizational expenses. Section 709(b)(2) of the Internal Revenue Code defines organizational expenses as expenses which: (1) Are...
32 CFR 732.25 - Accounting classifications for nonnaval medical and dental care expenses.
Code of Federal Regulations, 2010 CFR
2010-07-01
... and dental care expenses. 732.25 Section 732.25 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY PERSONNEL NONNAVAL MEDICAL AND DENTAL CARE Accounting Classifications for Nonnaval Medical and Dental Care Expenses and Standard Document Numbers § 732.25 Accounting classifications for...
32 CFR 732.25 - Accounting classifications for nonnaval medical and dental care expenses.
Code of Federal Regulations, 2012 CFR
2012-07-01
... and dental care expenses. 732.25 Section 732.25 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY PERSONNEL NONNAVAL MEDICAL AND DENTAL CARE Accounting Classifications for Nonnaval Medical and Dental Care Expenses and Standard Document Numbers § 732.25 Accounting classifications for...
32 CFR 732.25 - Accounting classifications for nonnaval medical and dental care expenses.
Code of Federal Regulations, 2013 CFR
2013-07-01
... and dental care expenses. 732.25 Section 732.25 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY PERSONNEL NONNAVAL MEDICAL AND DENTAL CARE Accounting Classifications for Nonnaval Medical and Dental Care Expenses and Standard Document Numbers § 732.25 Accounting classifications for...
32 CFR 732.25 - Accounting classifications for nonnaval medical and dental care expenses.
Code of Federal Regulations, 2011 CFR
2011-07-01
... and dental care expenses. 732.25 Section 732.25 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY PERSONNEL NONNAVAL MEDICAL AND DENTAL CARE Accounting Classifications for Nonnaval Medical and Dental Care Expenses and Standard Document Numbers § 732.25 Accounting classifications for...
32 CFR 732.25 - Accounting classifications for nonnaval medical and dental care expenses.
Code of Federal Regulations, 2014 CFR
2014-07-01
... and dental care expenses. 732.25 Section 732.25 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY PERSONNEL NONNAVAL MEDICAL AND DENTAL CARE Accounting Classifications for Nonnaval Medical and Dental Care Expenses and Standard Document Numbers § 732.25 Accounting classifications for...
24 CFR 990.185 - Utilities expense level: Incentives for energy conservation/rate reduction.
Code of Federal Regulations, 2012 CFR
2012-04-01
... the energy conservation measures and other direct costs related to the energy project under the... for energy conservation/rate reduction. 990.185 Section 990.185 Housing and Urban Development... Calculating Formula Expenses § 990.185 Utilities expense level: Incentives for energy conservation/rate...
24 CFR 990.185 - Utilities expense level: Incentives for energy conservation/rate reduction.
Code of Federal Regulations, 2013 CFR
2013-04-01
... the energy conservation measures and other direct costs related to the energy project under the... for energy conservation/rate reduction. 990.185 Section 990.185 Housing and Urban Development... Calculating Formula Expenses § 990.185 Utilities expense level: Incentives for energy conservation/rate...
24 CFR 990.185 - Utilities expense level: Incentives for energy conservation/rate reduction.
Code of Federal Regulations, 2014 CFR
2014-04-01
... the energy conservation measures and other direct costs related to the energy project under the... for energy conservation/rate reduction. 990.185 Section 990.185 Housing and Urban Development... Calculating Formula Expenses § 990.185 Utilities expense level: Incentives for energy conservation/rate...
48 CFR 9904.403 - Allocation of home office expenses to segments.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Allocation of home office expenses to segments. 9904.403 Section 9904.403 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403 Allocation of home office expenses to...
48 CFR 970.3102-05-28 - Other business expenses.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Other business expenses. 970.3102-05-28 Section 970.3102-05-28 Federal Acquisition Regulations System DEPARTMENT OF ENERGY... Procedures 970.3102-05-28 Other business expenses. (i) Reasonable costs associated with the establishment and...
75 FR 58329 - Federal Travel Regulation (FTR); Relocation Expenses Test Programs
Federal Register 2010, 2011, 2012, 2013, 2014
2010-09-24
...; Docket 2010-0016; Sequence 1] RIN 3090-ZA01 Federal Travel Regulation (FTR); Relocation Expenses Test... extended the authority for relocation expenses test programs for Federal employees, made by the passage of..., permits the Administrator of General Services to authorize Federal agencies to test new and innovative...
18 CFR 367.9210 - Account 921, Office supplies and expenses.
Code of Federal Regulations, 2010 CFR
2010-04-01
... supplies and expenses. 367.9210 Section 367.9210 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... service expenses to include telephone, telegraph, wire transfer, micro-wave, and other similar items. (6...
18 CFR 367.9130 - Account 913, Advertising expenses.
Code of Federal Regulations, 2011 CFR
2011-04-01
..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising... advertising designed to promote or retain the use of services provided by the service company or the companies...
18 CFR 367.9130 - Account 913, Advertising expenses.
Code of Federal Regulations, 2012 CFR
2012-04-01
..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising... advertising designed to promote or retain the use of services provided by the service company or the companies...
18 CFR 367.9130 - Account 913, Advertising expenses.
Code of Federal Regulations, 2014 CFR
2014-04-01
..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising... advertising designed to promote or retain the use of services provided by the service company or the companies...
18 CFR 367.9130 - Account 913, Advertising expenses.
Code of Federal Regulations, 2010 CFR
2010-04-01
..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising... advertising designed to promote or retain the use of services provided by the service company or the companies...
45 CFR 1801.40 - Travel expenses of finalists.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 45 Public Welfare 4 2012-10-01 2012-10-01 false Travel expenses of finalists. 1801.40 Section 1801.40 Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN SCHOLARSHIP FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Payments to Finalists and Scholars § 1801.40 Travel expenses...
45 CFR 1801.40 - Travel expenses of finalists.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 45 Public Welfare 4 2011-10-01 2011-10-01 false Travel expenses of finalists. 1801.40 Section 1801.40 Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN SCHOLARSHIP FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Payments to Finalists and Scholars § 1801.40 Travel expenses...
45 CFR 1801.40 - Travel expenses of finalists.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 45 Public Welfare 4 2013-10-01 2013-10-01 false Travel expenses of finalists. 1801.40 Section 1801.40 Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN SCHOLARSHIP FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Payments to Finalists and Scholars § 1801.40 Travel expenses...
45 CFR 1801.40 - Travel expenses of finalists.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 45 Public Welfare 4 2014-10-01 2014-10-01 false Travel expenses of finalists. 1801.40 Section 1801.40 Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN SCHOLARSHIP FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Payments to Finalists and Scholars § 1801.40 Travel expenses...
26 CFR 1.213-1 - Medical, dental, etc., expenses.
Code of Federal Regulations, 2010 CFR
2010-04-01
... medical care includes the diagnosis, cure, mitigation, treatment, or prevention of disease. Expenses paid... taxable year for insurance that constitute expenses paid for medical care shall, for purposes of computing... care of the taxpayer, his spouse, or a dependent of the taxpayer and not be compensated for by...
26 CFR 1.213-1 - Medical, dental, etc., expenses.
Code of Federal Regulations, 2011 CFR
2011-04-01
... medical care includes the diagnosis, cure, mitigation, treatment, or prevention of disease. Expenses paid..., the amounts paid during the taxable year for insurance that constitute expenses paid for medical care... be deductible, they must be for medical care of the taxpayer, his spouse, or a dependent of the...
18 CFR 367.9020 - Account 902, Meter reading expenses.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 902, Meter reading expenses. 367.9020 Section 367.9020 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9020 Account 902, Meter reading...
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 1.861-10 - Special allocations of interest expense.
Code of Federal Regulations, 2010 CFR
2010-04-01
.... In addition, assets which are the subject of qualified nonrecourse indebtedness or integrated... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Special allocations of interest expense. 1.861... § 1.861-10 Special allocations of interest expense. (a)-(d) [Reserved] (e) Treatment of certain...
15 CFR 18.7 - Allowable fees and expenses.
Code of Federal Regulations, 2010 CFR
2010-01-01
... Section 18.7 Commerce and Foreign Trade Office of the Secretary of Commerce ATTORNEY'S FEES AND OTHER EXPENSES General Provisions § 18.7 Allowable fees and expenses. (a) Awards will be based on rates customarily charged by persons engaged in the business of acting as attorneys, agents and expert witnesses...
29 CFR 452.69 - Expenses of campaign literature.
Code of Federal Regulations, 2014 CFR
2014-07-01
... 29 Labor 2 2014-07-01 2014-07-01 false Expenses of campaign literature. 452.69 Section 452.69... AND DISCLOSURE ACT OF 1959 Campaign Safeguards § 452.69 Expenses of campaign literature. Each... is no requirement that the union distribute the literature of the candidate free of charge. In the...
29 CFR 452.69 - Expenses of campaign literature.
Code of Federal Regulations, 2013 CFR
2013-07-01
... 29 Labor 2 2013-07-01 2013-07-01 false Expenses of campaign literature. 452.69 Section 452.69... AND DISCLOSURE ACT OF 1959 Campaign Safeguards § 452.69 Expenses of campaign literature. Each... is no requirement that the union distribute the literature of the candidate free of charge. In the...
29 CFR 452.69 - Expenses of campaign literature.
Code of Federal Regulations, 2011 CFR
2011-07-01
... 29 Labor 2 2011-07-01 2011-07-01 false Expenses of campaign literature. 452.69 Section 452.69... AND DISCLOSURE ACT OF 1959 Campaign Safeguards § 452.69 Expenses of campaign literature. Each... is no requirement that the union distribute the literature of the candidate free of charge. In the...
29 CFR 452.69 - Expenses of campaign literature.
Code of Federal Regulations, 2012 CFR
2012-07-01
... 29 Labor 2 2012-07-01 2012-07-01 false Expenses of campaign literature. 452.69 Section 452.69... AND DISCLOSURE ACT OF 1959 Campaign Safeguards § 452.69 Expenses of campaign literature. Each... is no requirement that the union distribute the literature of the candidate free of charge. In the...
12 CFR 995.6 - Budget and expenses.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Budget and expenses. 995.6 Section 995.6 Banks... § 995.6 Budget and expenses. (a) Directorate approval. The Financing Corporation shall submit annually to the Directorate for approval, a budget of proposed expenditures for the next calendar year that...
38 CFR 36.4504 - Loan closing expenses.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Loan closing expenses. 36...) LOAN GUARANTY Direct Loans § 36.4504 Loan closing expenses. (a) Department of Veterans Affairs will designate a loan closer to represent the Department of Veterans Affairs at the closing and in advance...
29 CFR 452.69 - Expenses of campaign literature.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 29 Labor 2 2010-07-01 2010-07-01 false Expenses of campaign literature. 452.69 Section 452.69... AND DISCLOSURE ACT OF 1959 Campaign Safeguards § 452.69 Expenses of campaign literature. Each... is no requirement that the union distribute the literature of the candidate free of charge. In the...
24 CFR 990.110 - Operating fund formula.
Code of Federal Regulations, 2011 CFR
2011-04-01
...: Project Expense Level (PEL), Utility Expense Level (UEL), and other formula expenses (add-ons). Formula...) Certain portions of the operating fund formula (e.g., PEL) are calculated in terms of per unit per month... follows: {[(PEL multiplied by EUM) plus (UEL multiplied by EUM) plus add-ons] minus (formula income...
24 CFR 990.110 - Operating fund formula.
Code of Federal Regulations, 2010 CFR
2010-04-01
...: Project Expense Level (PEL), Utility Expense Level (UEL), and other formula expenses (add-ons). Formula...) Certain portions of the operating fund formula (e.g., PEL) are calculated in terms of per unit per month... follows: {[(PEL multiplied by EUM) plus (UEL multiplied by EUM) plus add-ons] minus (formula income...
48 CFR 970.3102-05-28 - Other business expenses.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false Other business expenses. 970.3102-05-28 Section 970.3102-05-28 Federal Acquisition Regulations System DEPARTMENT OF ENERGY... Procedures 970.3102-05-28 Other business expenses. (i) Reasonable costs associated with the establishment and...
Code of Federal Regulations, 2012 CFR
2012-01-01
... 10 Energy 1 2012-01-01 2012-01-01 false Appointment, compensation, and expense reimbursement of advisory committee members, staffs, and consultants. 7.18 Section 7.18 Energy NUCLEAR REGULATORY COMMISSION ADVISORY COMMITTEES § 7.18 Appointment, compensation, and expense reimbursement of advisory committee...
Code of Federal Regulations, 2013 CFR
2013-01-01
... 10 Energy 1 2013-01-01 2013-01-01 false Appointment, compensation, and expense reimbursement of advisory committee members, staffs, and consultants. 7.18 Section 7.18 Energy NUCLEAR REGULATORY COMMISSION ADVISORY COMMITTEES § 7.18 Appointment, compensation, and expense reimbursement of advisory committee...
Code of Federal Regulations, 2014 CFR
2014-01-01
... 10 Energy 1 2014-01-01 2014-01-01 false Appointment, compensation, and expense reimbursement of advisory committee members, staffs, and consultants. 7.18 Section 7.18 Energy NUCLEAR REGULATORY COMMISSION ADVISORY COMMITTEES § 7.18 Appointment, compensation, and expense reimbursement of advisory committee...
40 CFR 304.41 - Administrative fees, expenses, and Arbitrator's fee.
Code of Federal Regulations, 2010 CFR
2010-07-01
... Arbitrator's fee. 304.41 Section 304.41 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED... SUPERFUND COST RECOVERY CLAIMS Other Provisions § 304.41 Administrative fees, expenses, and Arbitrator's fee... Association (see § 304.21(e) of this part), all fees and expenses of the arbitral proceeding, including the...
32 CFR 534.3 - Allowable expenses for witnesses.
Code of Federal Regulations, 2014 CFR
2014-07-01
... 32 National Defense 3 2014-07-01 2014-07-01 false Allowable expenses for witnesses. 534.3 Section 534.3 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY CLAIMS AND ACCOUNTS MILITARY COURT FEES § 534.3 Allowable expenses for witnesses. (a) Military members—(1) On active duty...
32 CFR 534.2 - Allowable expenses for reporters.
Code of Federal Regulations, 2014 CFR
2014-07-01
... 32 National Defense 3 2014-07-01 2014-07-01 false Allowable expenses for reporters. 534.2 Section 534.2 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY CLAIMS AND ACCOUNTS MILITARY COURT FEES § 534.2 Allowable expenses for reporters. (a) General. Reporters appointed under the...
75 FR 33380 - Proposed Collection; Comment Request for Form 4952
Federal Register 2010, 2011, 2012, 2013, 2014
2010-06-11
... 4952, Investment Interest Expense Deduction. DATES: Written comments should be received on or before...: Investment Interest Expense Deduction. OMB Number: 1545-0191. Form Number: Form 4952. Abstract: Interest expense paid by an individual, estate, or trust on a loan allocable to property held for investment may...
38 CFR 21.5103 - Travel expenses.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Travel expenses. 21.5103...) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans' Educational Assistance Under 38 U.S.C. Chapter 32 Counseling § 21.5103 Travel expenses. (a) General. VA shall determine and pay the necessary...
42 CFR 61.11 - Payments: Tuition and other expenses.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 42 Public Health 1 2011-10-01 2011-10-01 false Payments: Tuition and other expenses. 61.11 Section 61.11 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.11 Payments: Tuition and other expenses. (a...
42 CFR 61.10 - Benefits: Tuition and other expenses.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 42 Public Health 1 2013-10-01 2013-10-01 false Benefits: Tuition and other expenses. 61.10 Section 61.10 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.10 Benefits: Tuition and other expenses. The...
42 CFR 61.11 - Payments: Tuition and other expenses.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 42 Public Health 1 2012-10-01 2012-10-01 false Payments: Tuition and other expenses. 61.11 Section 61.11 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.11 Payments: Tuition and other expenses. (a...
42 CFR 61.10 - Benefits: Tuition and other expenses.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 42 Public Health 1 2012-10-01 2012-10-01 false Benefits: Tuition and other expenses. 61.10 Section 61.10 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.10 Benefits: Tuition and other expenses. The...
42 CFR 61.11 - Payments: Tuition and other expenses.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 42 Public Health 1 2014-10-01 2014-10-01 false Payments: Tuition and other expenses. 61.11 Section 61.11 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.11 Payments: Tuition and other expenses. (a...
42 CFR 61.11 - Payments: Tuition and other expenses.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 42 Public Health 1 2013-10-01 2013-10-01 false Payments: Tuition and other expenses. 61.11 Section 61.11 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.11 Payments: Tuition and other expenses. (a...
42 CFR 61.10 - Benefits: Tuition and other expenses.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 42 Public Health 1 2011-10-01 2011-10-01 false Benefits: Tuition and other expenses. 61.10 Section 61.10 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.10 Benefits: Tuition and other expenses. The...
42 CFR 61.11 - Payments: Tuition and other expenses.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 42 Public Health 1 2010-10-01 2010-10-01 false Payments: Tuition and other expenses. 61.11 Section 61.11 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.11 Payments: Tuition and other expenses. (a...
42 CFR 61.10 - Benefits: Tuition and other expenses.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 42 Public Health 1 2010-10-01 2010-10-01 false Benefits: Tuition and other expenses. 61.10 Section 61.10 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.10 Benefits: Tuition and other expenses. The...
42 CFR 61.10 - Benefits: Tuition and other expenses.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 42 Public Health 1 2014-10-01 2014-10-01 false Benefits: Tuition and other expenses. 61.10 Section 61.10 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.10 Benefits: Tuition and other expenses. The...
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...
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...
Federal Register 2010, 2011, 2012, 2013, 2014
2010-04-19
... Expense Team, Working From Various States in the United States, Including On-Site Leased Workers From... Technology Services Business Unit, Integrated Technology Services, Cost and Expense Team working from various... Technology Services Business Unit, Integrated Technology Services, Cost and Expense Team. The Department has...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 10 Energy 1 2010-01-01 2010-01-01 false Appointment, compensation, and expense reimbursement of advisory committee members, staffs, and consultants. 7.18 Section 7.18 Energy NUCLEAR REGULATORY COMMISSION ADVISORY COMMITTEES § 7.18 Appointment, compensation, and expense reimbursement of advisory committee...
Code of Federal Regulations, 2011 CFR
2011-01-01
... 10 Energy 1 2011-01-01 2011-01-01 false Appointment, compensation, and expense reimbursement of advisory committee members, staffs, and consultants. 7.18 Section 7.18 Energy NUCLEAR REGULATORY COMMISSION ADVISORY COMMITTEES § 7.18 Appointment, compensation, and expense reimbursement of advisory committee...
77 FR 19154 - Allocation and Apportionment of Interest Expense; Hearing Cancellation
Federal Register 2010, 2011, 2012, 2013, 2014
2012-03-30
... Allocation and Apportionment of Interest Expense; Hearing Cancellation AGENCY: Internal Revenue Service (IRS... apportionment of interest expense. DATES: The public hearing, originally scheduled for April 3, 2012 at 10 a.m... cross-reference to temporary regulations and a notice of public hearing instructed those interested in...
Craun, Sarah W; Bourke, Michael L
2015-01-01
Those who work with human trauma often use humor to handle job stressors. Research has demonstrated that lighthearted humor is related to lower secondary traumatic stress scores, while gallows humor has the inverse relationship. This work explores how three types of humor relate to secondary traumatic stress: (a) humor at the expense of victims, (b) humor at the expense of offenders, and (c) humor containing sexual innuendo. Internet crimes against children taskforce personnel completed questionnaires about secondary traumatic stress and coping techniques. Humor at the expense of victims was rarely used, but when it was, it was indicative of higher secondary traumatic stress. There were no relationships between secondary traumatic stress and the use of humor at the expense of offenders or humor containing sexual innuendo.
The relationship between medical expenses and the severity of peripheral arterial disease in Japan.
Seo, Akihiko; Yamamoto, Kota; Akai, Atsushi; Akagi, Daisuke; Takayama, Toshio; Hoshina, Katsuyuki
2018-02-02
The main objective is to examine whether the severity of peripheral arterial disease (PAD) affects the expenses and hospital stay of the patients who undergo bypass surgery below the inguinal ligament for PAD. Eighty consecutive patients who underwent infrainguinal bypass surgery for PAD between January 2012 and December 2014 were included in the study. Patients were divided into groups according to their critical limb ischemia (CLI) symptoms and the Wound, Ischemia, and Foot Infection (WIfI) classification. As endpoints, we assessed the duration of postoperative hospital stay and expenses during hospitalization. CLI was a significant factor for longer hospital stay and increased medical expenses (p = 0.009 and p = 0.001). In the patients with CLI, significant factors for longer hospital stay and increased medical expenses were (1) history of distal bypass (p = 0.33 and p = 0.003, respectively) and stage 4 local lower limb status in WIfI classification (p = 0.0007 and p = 0.053). PAD severity was associated with prolonged postoperative hospital stay and increased medical expenses. The presence or absence of CLI and its severity according to the WIfI classification correlated with medical expenses and hospital stay duration between the milder and severe groups.
Development of a method to analyze orthopaedic practice expenses.
Brinker, M R; Pierce, P; Siegel, G
2000-03-01
The purpose of the current investigation was to present a standard method by which an orthopaedic practice can analyze its practice expenses. To accomplish this, a five-step process was developed to analyze practice expenses using a modified version of activity-based costing. In this method, general ledger expenses were assigned to 17 activities that encompass all the tasks and processes typically performed in an orthopaedic practice. These 17 activities were identified in a practice expense study conducted for the American Academy of Orthopaedic Surgeons. To calculate the cost of each activity, financial data were used from a group of 19 orthopaedic surgeons in Houston, Texas. The activities that consumed the largest portion of the employee work force (person hours) were service patients in office (25.0% of all person hours), maintain medical records (13.6% of all person hours), and resolve collection disputes and rebill charges (12.3% of all person hours). The activities that comprised the largest portion of the total expenses were maintain facility (21.4%), service patients in office (16.0%), and sustain business by managing and coordinating practice (13.8%). The five-step process of analyzing practice expenses was relatively easy to perform and it may be used reliably by most orthopaedic practices.
Code of Federal Regulations, 2010 CFR
2010-07-01
... are not authorized for new appointees or student trainees? 302-3.508 Section 302-3.508 Public Contracts and Property Management Federal Travel Regulation System RELOCATION ALLOWANCES RELOCATION... relocation expenses are not authorized for new appointees or student trainees? You must not pay any expenses...
26 CFR 1.262-1 - Personal, living, and family expenses.
Code of Federal Regulations, 2011 CFR
2011-04-01
... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Personal, living, and family expenses. 1.262-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.262-1 Personal, living, and family... expressly provided in chapter 1 of the Code, for personal, living, and family expenses. (b) Examples of...
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other property plant and equipment expenses... Section 36.352 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Plant Expenses-Other § 36.352 Other property plant and equipment expenses—Account 6510 (Class B...
13 CFR 107.250 - Exclusion of stock options issued by Licensee from Management Expenses.
Code of Federal Regulations, 2010 CFR
2010-01-01
... Sbic § 107.250 Exclusion of stock options issued by Licensee from Management Expenses. Stock options... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Exclusion of stock options issued by Licensee from Management Expenses. 107.250 Section 107.250 Business Credit and Assistance SMALL...
Code of Federal Regulations, 2010 CFR
2010-01-01
... Federal Elections FEDERAL ELECTION COMMISSION GENERAL ALLOCATIONS OF CANDIDATE AND COMMITTEE ACTIVITIES... Federal election activities. State, district, and local party committees that choose to allocate expenses... 11 Federal Elections 1 2010-01-01 2010-01-01 false Allocation of expenses between Federal and non...
31 CFR 6.6 - Allowable fees and other expenses.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Allowable fees and other expenses. 6.6 Section 6.6 Money and Finance: Treasury Office of the Secretary of the Treasury APPLICATIONS FOR AWARDS UNDER THE EQUAL ACCESS TO JUSTICE ACT General Provisions § 6.6 Allowable fees and other expenses...
26 CFR 1.709-1T - Treatment of organizational expenses and syndication costs (temporary).
Code of Federal Regulations, 2010 CFR
2010-04-01
... syndication costs (temporary). 1.709-1T Section 1.709-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Treatment of organizational expenses and syndication costs (temporary). (a) [Reserved] For further guidance... organizational expenses for two or more taxable years. (3) Liquidation of partnership. If there is a winding up...
41 CFR 301-75.102 - What pre-employment interview travel expenses are not payable?
Code of Federal Regulations, 2010 CFR
2010-07-01
... interview travel expenses are not payable? 301-75.102 Section 301-75.102 Public Contracts and Property...-PRE-EMPLOYMENT INTERVIEW TRAVEL Travel Expenses § 301-75.102 What pre-employment interview travel... other than communication directly related to travel arrangement for the Government interview. (b) Hire...
12 CFR 625.12 - Documentation of fees and expenses.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Documentation of fees and expenses. 625.12 Section 625.12 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM APPLICATION FOR AWARD OF FEES AND OTHER EXPENSES UNDER THE EQUAL ACCESS TO JUSTICE ACT Applicant Information Required § 625.12...
20 CFR 341.5 - Amount of reimbursement.
Code of Federal Regulations, 2010 CFR
2010-04-01
... paid by a railroad or other person directly to the doctor, clinic or hospital that provided the medical... and hospital expenses that the employee incurred because of his or her injury. These expenses are... membership in a medical or hospital plan or association. But such expenses are not deductible if they are not...
Federal Register 2010, 2011, 2012, 2013, 2014
2013-12-05
... for Payment of Expenses Connected With the Death of Certain Employees and Family Members AGENCY... requirements for payment of expenses connected with the death of certain employees and family members. This... employee whose death occurred while away from the official station on a mandatory mobility agreement in...
11 CFR 106.4 - Allocation of polling expenses.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 11 Federal Elections 1 2010-01-01 2010-01-01 false Allocation of polling expenses. 106.4 Section... ACTIVITIES § 106.4 Allocation of polling expenses. (a) The purchase of opinion poll results by a candidate or... cost allocation formula of the polling firm from which the results are purchased. Under this method the...
25 CFR 700.165 - Ineligible moving and related expenses.
Code of Federal Regulations, 2010 CFR
2010-04-01
... expenses. A displaced person is not entitled to payment for— (a) The cost of moving any structure or other...) Physical changes at replacement location of business, farm or nonprofit organization, except as provided at § 700.157; or (g) Any additional expense of a business, farm, or nonprofit organization incurred because...
24 CFR 990.170 - Computation of utilities expense level (UEL): Overview.
Code of Federal Regulations, 2010 CFR
2010-04-01
... level (UEL): Overview. 990.170 Section 990.170 Housing and Urban Development Regulations Relating to... Expenses § 990.170 Computation of utilities expense level (UEL): Overview. (a) General. The UEL for each... by the payable consumption level multiplied by the inflation factor. The UEL is expressed in terms of...
Assessing present and future capital expense levels under PPS.
Cleverley, W O
1986-09-01
The expected shift in the method of payment for capital costs will affect the way decisions are made by hospital executives. The capital expense ratio model is one way executives can better assess their present and future capital expense levels as payments begin to be made under a prospective payment system.
Federal Register 2010, 2011, 2012, 2013, 2014
2012-07-13
... Request; Ocean Freight Revenues and Foreign Expenses of United States Carriers (Form BE-30) and U.S. Airline Operators' Foreign Revenues and Expenses (Form BE-37) ACTION: Notice. SUMMARY: The Department of...:00 p.m. September 11, 2012. ADDRESSES: Direct all written comments to Jennifer Jessup, Departmental...
27 CFR 70.188 - Expense of levy and sale.
Code of Federal Regulations, 2014 CFR
2014-04-01
... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Expense of levy and sale. 70.188 Section 70.188 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Excise and Special (Occupational) Tax Disposition of Property § 70.188 Expense of levy and sale. The...
27 CFR 70.188 - Expense of levy and sale.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Expense of levy and sale. 70.188 Section 70.188 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Excise and Special (Occupational) Tax Disposition of Property § 70.188 Expense of levy and sale. The...
27 CFR 70.188 - Expense of levy and sale.
Code of Federal Regulations, 2012 CFR
2012-04-01
... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Expense of levy and sale. 70.188 Section 70.188 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Excise and Special (Occupational) Tax Disposition of Property § 70.188 Expense of levy and sale. The...
27 CFR 70.188 - Expense of levy and sale.
Code of Federal Regulations, 2013 CFR
2013-04-01
... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Expense of levy and sale. 70.188 Section 70.188 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Excise and Special (Occupational) Tax Disposition of Property § 70.188 Expense of levy and sale. The...
27 CFR 70.188 - Expense of levy and sale.
Code of Federal Regulations, 2011 CFR
2011-04-01
... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Expense of levy and sale. 70.188 Section 70.188 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Excise and Special (Occupational) Tax Disposition of Property § 70.188 Expense of levy and sale. The...
Expenditures on Children by Rural Families.
ERIC Educational Resources Information Center
Lino, Mark
2002-01-01
From 1960 to 2000, total expenses to rear a rural child to age 18 increased in real terms. Food expenses decreased, but child care and educational expenses increased more. Details are presented on child-rearing expenditures by low-, middle-, and higher-income rural and urban families on housing, food, transportation, clothing, health care, child…
9 CFR 354.106 - Travel expenses and other charges.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 9 Animals and Animal Products 2 2010-01-01 2010-01-01 false Travel expenses and other charges. 354.106 Section 354.106 Animals and Animal Products FOOD SAFETY AND INSPECTION SERVICE, DEPARTMENT OF... § 354.106 Travel expenses and other charges. Charges are to be made to cover the cost of travel and...
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Other property plant and equipment expenses... Section 36.352 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Plant Expenses-Other § 36.352 Other property plant and equipment expenses—Account 6510 (Class B...
22 CFR 102.11 - Arranging for the payment of expenses attendant upon an accident.
Code of Federal Regulations, 2011 CFR
2011-04-01
... upon an accident. 102.11 Section 102.11 Foreign Relations DEPARTMENT OF STATE ECONOMIC AND OTHER FUNCTIONS CIVIL AVIATION United States Aircraft Accidents Abroad § 102.11 Arranging for the payment of expenses attendant upon an accident. (a) The Department of State has no funds from which expenses attendant...
20 CFR 416.976 - Impairment-related work expenses.
Code of Federal Regulations, 2011 CFR
2011-04-01
... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Impairment-related work expenses. 416.976... Impairment-related work expenses. (a) General. When we figure your earnings in deciding if you have done...), you need and use to enable you to work. The costs are deductible even though you also need or use the...
20 CFR 404.1576 - Impairment-related work expenses.
Code of Federal Regulations, 2011 CFR
2011-04-01
... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Impairment-related work expenses. 404.1576... Impairment-related work expenses. (a) General. When we figure your earnings in deciding if you have done..., because of your impairment(s), you need and use to enable you to work. The costs are deductible even...
26 CFR 1.41-2 - Qualified research expenses.
Code of Federal Regulations, 2014 CFR
2014-04-01
... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Qualified research expenses. 1.41-2 Section 1.41... research and experimental expenses) are not necessarily paid or incurred in carrying on a trade or business... compiling research data, and of a machinist for machining a part of an experimental model used in qualified...
26 CFR 1.41-2 - Qualified research expenses.
Code of Federal Regulations, 2011 CFR
2011-04-01
... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Qualified research expenses. 1.41-2 Section 1.41... research and experimental expenses) are not necessarily paid or incurred in carrying on a trade or business... compiling research data, and of a machinist for machining a part of an experimental model used in qualified...
26 CFR 1.41-2 - Qualified research expenses.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Qualified research expenses. 1.41-2 Section 1.41... research and experimental expenses) are not necessarily paid or incurred in carrying on a trade or business... compiling research data, and of a machinist for machining a part of an experimental model used in qualified...
75 FR 55944 - Walnuts Grown in California; Decreased Assessment Rate
Federal Register 2010, 2011, 2012, 2013, 2014
2010-09-15
... Expenses/Annual Audit.. 161,000 208,000 Office Expenses 123,750 118,850 Program Expenses Including Research: Controlled Purchases 5,000 20,000 Crop Acreage Survey 0 95,000 Crop Estimate 120,000 105,000 Production Research Director.... 80,000 88,500 Production Research 725,000 1,042,000 Grades and Standards Research...
76 FR 50703 - Walnuts Grown in California; Increased Assessment Rate
Federal Register 2010, 2011, 2012, 2013, 2014
2011-08-16
... Travel/Board Expenses/Annual Audit.. 208,000 218,000 Office Expenses 118,850 117,750 Program Expenses...,000 115,000 Production Research Director.... 88,500 88,500 Production Research 1,042,000 1,036,000... Domestic Market Development..... 4,400,000 4,635,000 Reserve for Contingency......... 32,250 8,700 The...
26 CFR 1.62-1T - Adjusted gross income (temporary).
Code of Federal Regulations, 2014 CFR
2014-04-01
... business expenses for meals and entertainment. If— (i) The facts and circumstances do not make clear— (A) That a reimbursement does not apply to business expenses for meals or entertainment, or (B) The amount of business expenses for meals or entertainment that is covered by the reimbursement, and (ii) The...
26 CFR 1.62-1T - Adjusted gross income (temporary).
Code of Federal Regulations, 2012 CFR
2012-04-01
... business expenses for meals and entertainment. If— (i) The facts and circumstances do not make clear— (A) That a reimbursement does not apply to business expenses for meals or entertainment, or (B) The amount of business expenses for meals or entertainment that is covered by the reimbursement, and (ii) The...
26 CFR 1.62-1T - Adjusted gross income (temporary).
Code of Federal Regulations, 2013 CFR
2013-04-01
... business expenses for meals and entertainment. If— (i) The facts and circumstances do not make clear— (A) That a reimbursement does not apply to business expenses for meals or entertainment, or (B) The amount of business expenses for meals or entertainment that is covered by the reimbursement, and (ii) The...
14 CFR Sec. 2-3 - Distribution of revenues and expenses within entities.
Code of Federal Regulations, 2010 CFR
2010-01-01
... CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 2-3 Distribution of revenues and expenses within.... (c) Expense items contributing to more than one function shall be charged to the general overhead functions to which applicable except that where only incidental contribution is made to more than a single...
41 CFR 301-31.12 - Must I keep track of my expenses?
Code of Federal Regulations, 2010 CFR
2010-07-01
... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false Must I keep track of my expenses? 301-31.12 Section 301-31.12 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 31-THREATENED LAW ENFORCEMENT...
41 CFR 301-31.9 - What subsistence expense may my agency pay?
Code of Federal Regulations, 2010 CFR
2010-07-01
... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What subsistence expense may my agency pay? 301-31.9 Section 301-31.9 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 31-THREATENED LAW...
41 CFR 301-31.8 - What transportation expenses may my agency pay?
Code of Federal Regulations, 2010 CFR
2010-07-01
... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What transportation expenses may my agency pay? 301-31.8 Section 301-31.8 Public Contracts and Property Management Federal... LAW ENFORCEMENT/INVESTIGATIVE EMPLOYEES § 301-31.8 What transportation expenses may my agency pay...
34 CFR 21.33 - Allowable fees and expenses.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 34 Education 1 2010-07-01 2010-07-01 false Allowable fees and expenses. 21.33 Section 21.33 Education Office of the Secretary, Department of Education EQUAL ACCESS TO JUSTICE How Does One Apply for an... expenses. (3) The cost of any study, analysis, engineering report, test, or project related to the...
49 CFR 1242.19 - Electric power systems (account XX-19-21).
Code of Federal Regulations, 2010 CFR
2010-10-01
... 49 Transportation 9 2010-10-01 2010-10-01 false Electric power systems (account XX-19-21). 1242.19... OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses-Way and Structures § 1242.19 Electric power systems (account XX-19-21). Separate common expenses on basis of common...
Developmental Education: The Cost Literature and What We Can Learn from It
ERIC Educational Resources Information Center
Saxon, D. Patrick
2017-01-01
Developmental education is often criticized for its expense. Some believe that it represents a failure of secondary education and is, therefore, a redundant expense. Others believe that developmental education serves a vital role in preparing students for college and is, therefore, a necessary expense. This article provides a review of the…
11 CFR 9008.52 - Receipts and disbursements of host committees.
Code of Federal Regulations, 2010 CFR
2010-01-01
... Committees and Municipal Funds Representing a Convention City § 9008.52 Receipts and disbursements of host... purposes: (1) To defray those expenses incurred for the purpose of promoting the suitability of the city as... the city, such as expenses for information booths, receptions, and tours; (3) To defray those expenses...
11 CFR 9008.52 - Receipts and disbursements of host committees.
Code of Federal Regulations, 2011 CFR
2011-01-01
... Committees and Municipal Funds Representing a Convention City § 9008.52 Receipts and disbursements of host... purposes: (1) To defray those expenses incurred for the purpose of promoting the suitability of the city as... the city, such as expenses for information booths, receptions, and tours; (3) To defray those expenses...
Code of Federal Regulations, 2010 CFR
2010-01-01
... administrative expenses and its costs for fundraising, generic voter drives, and certain public communications... voter drives and public communications that refer to any political party. In each report disclosing a disbursement for administrative expenses, generic voter drives, or public communications that refer to any...
Code of Federal Regulations, 2012 CFR
2012-01-01
... administrative expenses and its costs for fundraising, generic voter drives, and certain public communications... voter drives and public communications that refer to any political party. In each report disclosing a disbursement for administrative expenses, generic voter drives, or public communications that refer to any...
Code of Federal Regulations, 2013 CFR
2013-01-01
... administrative expenses and its costs for fundraising, generic voter drives, and certain public communications... voter drives and public communications that refer to any political party. In each report disclosing a disbursement for administrative expenses, generic voter drives, or public communications that refer to any...
Code of Federal Regulations, 2014 CFR
2014-01-01
... administrative expenses and its costs for fundraising, generic voter drives, and certain public communications... voter drives and public communications that refer to any political party. In each report disclosing a disbursement for administrative expenses, generic voter drives, or public communications that refer to any...
Code of Federal Regulations, 2011 CFR
2011-01-01
... administrative expenses and its costs for fundraising, generic voter drives, and certain public communications... voter drives and public communications that refer to any political party. In each report disclosing a disbursement for administrative expenses, generic voter drives, or public communications that refer to any...
Code of Federal Regulations, 2013 CFR
2013-01-01
... eligibility under 11 CFR 9033.8. (4) Taxes. Federal income taxes paid by the committee on non-exempt function...; examples of qualified campaign expenses and non-qualified campaign expenses. 9034.4 Section 9034.4 Federal Elections FEDERAL ELECTION COMMISSION PRESIDENTIAL ELECTION CAMPAIGN FUND: PRESIDENTIAL PRIMARY MATCHING...
Code of Federal Regulations, 2011 CFR
2011-01-01
... eligibility under 11 CFR 9033.8. (4) Taxes. Federal income taxes paid by the committee on non-exempt function...; examples of qualified campaign expenses and non-qualified campaign expenses. 9034.4 Section 9034.4 Federal Elections FEDERAL ELECTION COMMISSION PRESIDENTIAL ELECTION CAMPAIGN FUND: PRESIDENTIAL PRIMARY MATCHING...
Code of Federal Regulations, 2012 CFR
2012-01-01
... eligibility under 11 CFR 9033.8. (4) Taxes. Federal income taxes paid by the committee on non-exempt function...; examples of qualified campaign expenses and non-qualified campaign expenses. 9034.4 Section 9034.4 Federal Elections FEDERAL ELECTION COMMISSION PRESIDENTIAL ELECTION CAMPAIGN FUND: PRESIDENTIAL PRIMARY MATCHING...
Code of Federal Regulations, 2014 CFR
2014-01-01
... eligibility under 11 CFR 9033.8. (4) Taxes. Federal income taxes paid by the committee on non-exempt function...; examples of qualified campaign expenses and non-qualified campaign expenses. 9034.4 Section 9034.4 Federal Elections FEDERAL ELECTION COMMISSION PRESIDENTIAL ELECTION CAMPAIGN FUND: PRESIDENTIAL PRIMARY MATCHING...
Code of Federal Regulations, 2010 CFR
2010-01-01
... eligibility under 11 CFR 9033.8. (4) Taxes. Federal income taxes paid by the committee on non-exempt function...; examples of qualified campaign expenses and non-qualified campaign expenses. 9034.4 Section 9034.4 Federal Elections FEDERAL ELECTION COMMISSION PRESIDENTIAL ELECTION CAMPAIGN FUND: PRESIDENTIAL PRIMARY MATCHING...
41 CFR 302-5.14 - What transportation expenses will my agency pay?
Code of Federal Regulations, 2011 CFR
2011-07-01
... authorize you to travel by the transportation mode(s) (e.g., airline, train, or privately owned automobile... mode(s) (e.g., common carrier or POV) that it determines to be advantageous to the Government. Your... SUBSISTENCE AND TRANSPORTATION EXPENSES 5-ALLOWANCE FOR HOUSEHUNTING TRIP EXPENSES Employee's Allowance For...
48 CFR 9904.410-50 - Techniques for application.
Code of Federal Regulations, 2012 CFR
2012-10-01
... segment incurred by another segment shall be removed from the incurring segment's G&A expense pool. They... whole, shall be included in the receiving segment's G&A expense pool. (2) Any separate allocation of the... from the G&A expense pool required by 9904.410-40(a), and the particular final cost objective's cost...
48 CFR 9904.410-50 - Techniques for application.
Code of Federal Regulations, 2014 CFR
2014-10-01
... segment incurred by another segment shall be removed from the incurring segment's G&A expense pool. They... whole, shall be included in the receiving segment's G&A expense pool. (2) Any separate allocation of the... from the G&A expense pool required by 9904.410-40(a), and the particular final cost objective's cost...
48 CFR 9904.410-50 - Techniques for application.
Code of Federal Regulations, 2013 CFR
2013-10-01
... segment incurred by another segment shall be removed from the incurring segment's G&A expense pool. They... whole, shall be included in the receiving segment's G&A expense pool. (2) Any separate allocation of the... from the G&A expense pool required by 9904.410-40(a), and the particular final cost objective's cost...
18 CFR 367.9030 - Account 903, Customer records and collection expenses.
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 903, Customer records and collection expenses. 367.9030 Section 367.9030 Conservation of Power and Water Resources..., Customer records and collection expenses. (a) This account must include the cost of labor, materials used...
18 CFR 367.9030 - Account 903, Customer records and collection expenses.
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 903, Customer records and collection expenses. 367.9030 Section 367.9030 Conservation of Power and Water Resources..., Customer records and collection expenses. (a) This account must include the cost of labor, materials used...
18 CFR 367.9030 - Account 903, Customer records and collection expenses.
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 903, Customer records and collection expenses. 367.9030 Section 367.9030 Conservation of Power and Water Resources..., Customer records and collection expenses. (a) This account must include the cost of labor, materials used...
18 CFR 367.9030 - Account 903, Customer records and collection expenses.
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 903, Customer records and collection expenses. 367.9030 Section 367.9030 Conservation of Power and Water Resources..., Customer records and collection expenses. (a) This account must include the cost of labor, materials used...
26 CFR 1.163-8T - Allocation of interest expense among expenditures (temporary).
Code of Federal Regulations, 2011 CFR
2011-04-01
... applying sections 469 (the “passive loss limitation”) and 163 (d) and (h) (the “nonbusiness interest... expense is allocated for the purposes of applying the passive loss limitation and nonbusiness interest... paragraph (m) of this section (relating to limitations on interest expense other than the passive loss and...
Han, Sheng; Liang, Huigang; Su, Weiping; Xue, Yajiong; Shi, Luwen
2013-01-01
The objective of this article is to investigate whether the Chinese government's pricing policies have reduced pharmaceutical expenses. The purchasing records for systemic antibacterial drugs of 12 hospitals in Beijing from 1996 to 2005 were analyzed by separating the expenditure growth into three components: the price change, the volume change, and the structure change. Our results reveal that the structure change is the dominant determinant of drug expenditure growth. Despite lowered prices, the antibacterial drug expenditure was raised because more expensive drugs in the same therapeutic category were prescribed. It is insufficient to rely only on pricing policies to reduce drug expenses, given that physicians could circumvent the policy by prescribing more expensive drugs. In addition, physician behaviors need to be regulated to eliminate unnecessary overprescribing.
Household catastrophic medical expenses in eastern China: determinants and policy implications
2013-01-01
Background Much of research on household catastrophic medical expenses in China has focused on less developed areas and little is known about this problem in more developed areas. This study aimed to analyse the incidence and determinants of catastrophic medical expenses in eastern China. Methods Data were obtained from a health care utilization and expense survey of 11,577 households conducted in eastern China in 2008. The incidence of household catastrophic medical expenses was calculated using the method introduced by the World Health Organization. A multi-level logistic regression model was used to identify the determinants. Results The incidence of household catastrophic medical expenses in eastern China ranged from 9.24% to 24.79%. Incidence of household catastrophic medical expenses was lower if the head of household had a higher level of education, labor insurance coverage, while the incidence was higher if they lived in rural areas, had a family member with chronic diseases, had a child younger than 5 years old, had a person at home who was at least 65 years old, and had a household member who was hospitalized. Moreover, the impact of the economic level on catastrophic medical expenses was non-linear. The poorest group had a lower incidence than that of the second lowest income group and the group with the highest income had a higher incidence than that of the second highest income group. In addition, region was a significant determinant. Conclusions Reducing the incidence of household catastrophic medical expenses should be one of the priorities of health policy. It can be achieved by improving residents’ health status to reduce avoidable health services such as hospitalization. It is also important to design more targeted health insurance in order to increase financial support for such vulnerable groups as the poor, chronically ill, children, and senior populations. PMID:24308317
Bonastre, Julia; Chevalier, Julie; Van der Laan, Chantal; Delibes, Michel; De Pouvourville, Gerard
2014-06-01
In DRG-based hospital payment systems, expensive drugs are often funded separately. In France, specific expensive drugs (including a large proportion of anticancer drugs) are fully reimbursed up to national reimbursement tariffs to ensure equity of access. Our objective was to analyse the use of expensive anticancer drugs in public and private hospitals, and between regions. We had access to sales per anticancer drug and per hospital in the year 2008. We used a multilevel model to study the variation in the mean expenditure of expensive anticancer drugs per course of chemotherapy and per hospital. The mean expenditure per course of chemotherapy was €922 [95% CI: 890-954]. At the hospital level, specialisation in chemotherapies for breast cancers was associated with a higher expenditure of anticancer drugs per course for those hospitals with the highest proportion of cancers at this site. There were no differences in the use of expensive drugs between the private and the public hospital sector after controlling for case mix. There were no differences between the mean expenditures per region. The absence of disparities in the use of expensive anticancer drugs between hospitals and regions may indicate that exempting chemotherapies from DRG-based payments and providing additional reimbursement for these drugs has been successful at ensuring equal access to care. Copyright © 2013 Elsevier Ireland Ltd. All rights reserved.
Adams, Grace Bagwell; Lee, Jung Sun; Bhargava, Vibha; Super, David A
2017-04-01
The Supplemental Nutrition Assistance Program (SNAP) provides critical nutrition assistance to over 40 million Americans each month. Low-income older adults (60 and older) and disabled participants experience additional budgetary constraints because of high out-of-pocket medical expenses. In recent years, some states have adopted a "Standard Medical Expense Deduction" (SMED) for senior and disabled beneficiaries, making it easier to report medical expenses in the SNAP application process. We conduct a descriptive national analysis that shows increases in benefit levels and reporting of medical expenses for states that have implemented SMED. We then present descriptive findings from Medicare claims data among a sample of low-income older adults in need of food assistance in Georgia. Average medical expenses among this sample approach $200 per month, whereas those for persons diagnosed with multiple chronic conditions exceed $300 per month. Policy implications of this analysis include the need for more states to consider adoption of SMED or alternative estimating approaches, leading to increases in benefit levels for the neediest beneficiaries and decreases in administrative burden among state agencies. We present two possible policy approaches states might take to receive approval for these changes from U.S. Department of Agriculture. © The Author 2016. Published by Oxford University Press on behalf of The Gerontological Society of America. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.
Heikkila, Dianna
2002-02-01
Nurse anesthesia programs (NAPs) are the highest priced programs for graduate students compared with 7 other nursing master's degree programs. Not only are nurse anesthesia programs expensive, but also most students are encouraged by the policies within their individual programs to terminate full-time employment before matriculation. The purpose of this study was to determine school-related and living expenses, as well as the income and sources of income for graduate students in the second year of their NAP. To obtain the information, a student cost survey was designed and administered to participants attending NAPs across the United States during the 2001 school year. In addition, total degree costs were analyzed using a cost model assessing 4 components: educational costs, living expenses, net income foregone, and loan costs. The results showed that total degree costs incurred by graduate students in NAPs to complete their nurse anesthesia education totals $173,007. The analysis of the sources of income showed the following sources were used by respondents: guaranteed student loans; a spouse's income; agreements with future employers; stipends from universities, hospitals, and/or the military; grants; family support; and self-income. Completing a nurse anesthesia education program is expensive, although the expected return on the investment is high. Nevertheless, the expense may keep qualified graduate students from entering NAPs.
26 CFR 20.2053-3 - Deduction for expenses of administering estate.
Code of Federal Regulations, 2010 CFR
2010-04-01
... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate... permitted by § 20.2053-1 even though the deduction, as such, was not claimed on the estate tax return or in... expenses include such expenses as court costs, surrogates' fees, accountants' fees, appraisers' fees, clerk...
Federal Register 2010, 2011, 2012, 2013, 2014
2013-10-01
... Spectrum Act, the Commission seeks comment on the types of expenses broadcasters might incur, the price of... specific types of expenses within cost categories that broadcasters might incur following channel...'' costs, such as legal and engineering services. The Notice seeks comment not only on the types of...
26 CFR 1.709-1T - Treatment of organizational expenses and syndication costs (temporary).
Code of Federal Regulations, 2011 CFR
2011-04-01
... syndication costs (temporary). 1.709-1T Section 1.709-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... § 1.709-1T Treatment of organizational expenses and syndication costs (temporary). (a) [Reserved] For... organizational expenses for two or more taxable years. (3) Liquidation of partnership. If there is a winding up...
32 CFR 845.4 - Criteria for the provision of counsel and payment of expenses in criminal cases.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 32 National Defense 6 2010-07-01 2010-07-01 false Criteria for the provision of counsel and payment of expenses in criminal cases. 845.4 Section 845.4 National Defense Department of Defense (Continued) DEPARTMENT OF THE AIR FORCE CLAIMS AND LITIGATION COUNSEL FEES AND OTHER EXPENSES IN FOREIGN...
Code of Federal Regulations, 2011 CFR
2011-07-01
....4 Section 303-70.4 Public Contracts and Property Management Federal Travel Regulation System PAYMENT...-related expenses are payable under the Federal Employees' Compensation Act (FECA), 5 U.S.C. 8134. For further information contact the Department of Labor, Federal Employees' Compensation Division, 200...
Code of Federal Regulations, 2010 CFR
2010-07-01
....4 Section 303-70.4 Public Contracts and Property Management Federal Travel Regulation System PAYMENT...-related expenses are payable under the Federal Employees' Compensation Act (FECA), 5 U.S.C. 8134. For further information contact the Department of Labor, Federal Employees' Compensation Division, 200...
Code of Federal Regulations, 2013 CFR
2013-07-01
....4 Section 303-70.4 Public Contracts and Property Management Federal Travel Regulation System PAYMENT...-related expenses are payable under the Federal Employees' Compensation Act (FECA), 5 U.S.C. 8134. For further information contact the Department of Labor, Federal Employees' Compensation Division, 200...
Code of Federal Regulations, 2014 CFR
2014-07-01
...? 303-70.4 Section 303-70.4 Public Contracts and Property Management Federal Travel Regulation System..., certain death-related expenses are payable under the Federal Employees' Compensation Act (FECA), 5 U.S.C. 8134. For further information contact the: Department of Labor, Division of Federal Employees...
41 CFR 301-75.1 - What is the purpose of the allowance for pre-employment interview travel expenses?
Code of Federal Regulations, 2010 CFR
2010-07-01
... the allowance for pre-employment interview travel expenses? 301-75.1 Section 301-75.1 Public Contracts... RESPONSIBILITIES 75-PRE-EMPLOYMENT INTERVIEW TRAVEL General Rules § 301-75.1 What is the purpose of the allowance for pre-employment interview travel expenses? To help you recruit highly qualified individuals. ...
41 CFR 301-75.2 - May we pay pre-employment interview travel expenses?
Code of Federal Regulations, 2010 CFR
2010-07-01
... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false May we pay pre-employment interview travel expenses? 301-75.2 Section 301-75.2 Public Contracts and Property Management...-EMPLOYMENT INTERVIEW TRAVEL General Rules § 301-75.2 May we pay pre-employment interview travel expenses? Yes...
Federal Register 2010, 2011, 2012, 2013, 2014
2011-06-14
... of Medical, Legal, and Other Expenses Incident to Recovery for Injury or Death) Activity; Comment... Expenses Incident to Recovery for Injury or Death, VA Form 21-8416b. OMB Control Number: 2900-0545. Type of... report compensation awarded by another entity or government agency for personal injury or death. Such...
Federal Register 2010, 2011, 2012, 2013, 2014
2011-08-30
... of Medical, Legal, and Other Expenses Incident to Recovery for Injury or Death) Activity under OMB... INFORMATION: Title: Report of Medical, Legal, and Other Expenses Incident to Recovery for Injury or Death, VA... government agency for personal injury or death. Such award is considered as countable income; however...
31 CFR 535.580 - Necessary living expenses of relatives of the former Shah of Iran.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Necessary living expenses of relatives of the former Shah of Iran. 535.580 Section 535.580 Money and Finance: Treasury Regulations... Necessary living expenses of relatives of the former Shah of Iran. The transfer, payment or withdrawal of...
31 CFR 535.580 - Necessary living expenses of relatives of the former Shah of Iran.
Code of Federal Regulations, 2011 CFR
2011-07-01
... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Necessary living expenses of relatives of the former Shah of Iran. 535.580 Section 535.580 Money and Finance: Treasury Regulations Relating... Necessary living expenses of relatives of the former Shah of Iran. The transfer, payment or withdrawal of...
Revenue and Expenses of Ontario Universities, 1981-82. Volume IV, Physical Plant Operating Expenses.
ERIC Educational Resources Information Center
Council of Ontario Universities, Toronto. Research Div.
Results of an annual survey provide an analysis of physical plant costs by major functional area and object of expense, as reported in each university's operating fund. The principles observed in reporting, definitions, and explanatory comments on the cost categories and their scopes precede a series of summary tables for: total and percentage…