... 42 Public Health 2 2010-10-01 2010-10-01 false Depreciation: Allowance for depreciation on fully... SKILLED NURSING FACILITIES Capital-Related Costs § 413.144 Depreciation: Allowance for depreciation on fully depreciated or partially depreciated assets. (a) Principle. Depreciation on assets being used by a...
De Waegenaere, A.M.B.; Wielhouwer, J.L.
The tax depreciation decision potentially has significant impact on the profitability of firms and projects. Indeed, the depreciation method chosen for tax purposes affects the timing of tax payments, and, as a consequence, it also affects the after-tax net present value of investment projects. Previous research focusses on the optimal choice of depreciation method under the assumption that the depreciation method has to be set ex ante and cannot be changed during the useful life of the asset...
Solomon M. Hsiang; Amir S. Jina
It has been proposed that geography influences economic growth for many reasons. Previous analyses of comparative development seem to have sidestepped the question of location-dependent depreciation. However the construction of new measures of tropical cyclone exposure enables us to consider the potential impact of this single source of capital depreciation. Using an estimate of asset destruction due to tropical cyclones, we identify the "sandcastle depreciation" rate, and find support for lo...
De Waegenaere, A.M.B.; Wielhouwer, J.L.
The tax depreciation decision potentially has significant impact on the prof- itability of firms and projects. Indeed, the depreciation method chosen for tax purposes affects the timing of tax payments, and, as a consequence, it also affects the after-tax net present value of investment projects.
De Waegenaere, A.M.B.; Wielhouwer, J.L.
The tax depreciation decision potentially has significant impact on the profitability of firms and projects. Indeed, the depreciation method chosen for tax purposes affects the timing of tax payments, and, as a consequence, it also affects the after-tax net present value of investment projects.
Forrester, Robert T.; Wesolowski, Leonard V.
The approach of adopting depreciation rather than use allowance in order to recover more accurately the cost of college buildings and equipment used on federal projects is considered. It is suggested that depreciation will offer most colleges and universities a higher annual recovery rate, and an opportunity for better facilities planning. For…
Warner, Edward P
There is a widespread, and quite erroneous, impression to the effect that aircraft are essentially fragile and deteriorate with great rapidity when in service, so that the depreciation charges to be allowed on commercial or private operation are necessarily high.
Francke, M.; van de Minne, A.
We introduce a hedonic price model which enables us to disentangle the value of a residential property into the value of land and the value of structure, while controlling for depreciation and vintage effects. For given reconstruction costs we are able to estimate the impact of physical
... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Depreciation. 31.205-11....205-11 Depreciation. (a) Depreciation on a contractor's plant, equipment, and other capital facilities... method of depreciation or the class life asset depreciation range system is used, the residual value need...
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accumulated depreciation. 32.3100 Section 32... Accumulated depreciation. (a) This account shall include the accumulated depreciation associated with the... with depreciation amounts concurrently charged to Account 6561, Depreciation expense—telecommunications...
... DEPARTMENT OF AGRICULTURE Rural Utilities Service Publication of Depreciation Rates AGENCY: Rural Utilities Service. ACTION: Notice of Depreciation Rates for Telecommunications Plant. SUMMARY: The United... programs, including the Telecommunications Program. RUS announces the depreciation rates for...
Full Text Available It is known that depreciation is calculated in financial accounting by regulated criteria, depending on a conventional fixed life. Excluding depreciation depending on units produced (applied to buildings and special construction of mines, salt mines, quarries where it is calculated per unit based on the exploitable reserve of useful mineral substance, the other depreciation methods do not always lead to fair and justified calculation of production costs. In this paper I will show how to record depreciation expenses in management accounting in Romania, the influence of methods of depreciation on costs, which are the restatements that depreciation expenses should be subject to for an accurate determination of production costs.
Wielhouwer, J.L.; Kort, P.M.; De Waegenaere, A.M.B.
This paper studies how the difference between technical depreciation and tax depreciation affects the firm's optimal investment strategy. The objective is maximization of shareholder value. When tax depreciation differs from technical depreciation, an additional investment not only generates value
... DEPARTMENT OF TRANSPORTATION Surface Transportation Board Rail Depreciation Studies AGENCY: Surface Transportation Board, DOT. ACTION: Notice of OMB Approval of Information Collection. SUMMARY... collection, Rail Depreciation Studies. See 78 FR 18676 (Mar. 27, 2013). This collection, codified at 49 CFR...
Wielhouwer, J.L.; De Waegenaere, A.M.B.; Kort, P.M.
This paper analyzes the consequences of incorporating a different rate for tax depreciation than for economic depreciation. Firms most often choose their tax depreciation rate in a strategic way. It would therefore be a coincidence if this optimization process leads to a tax depreciation rate that
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Depreciation accounting. 367.20 Section 367.20 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.20 Depreciation accounting. (a) Method. Service companies must use a method of depreciation...
... DEPARTMENT OF AGRICULTURE Rural Utilities Service Publication of Depreciation Rates AGENCY: Rural... announces the depreciation rates for telecommunications plant for the period ending December 31, 2011. DATES... Loans, Sec. 1737.70(e) explains the depreciation rates that are used by RUS in its feasibility studies...
... DEPARTMENT OF AGRICULTURE Rural Utilities Service Publication of Depreciation Rates AGENCY: Rural... announces the depreciation rates for telecommunications plant for the period ending December 31, 2010. DATES..., Sec. 1737.70(e) explains the depreciation rates that are used by RUS in its feasibility studies. Sec...
... DEPARTMENT OF AGRICULTURE Rural Utilities Service Publication of Depreciation Rates AGENCY: Rural... States Department of Agriculture (USDA), announces the depreciation rates for telecommunications plant...) explains the depreciation rates that are used by RUS in its feasibility studies. Sec. 1737.70(e)(2) refers...
Carpenter, Michael; Millican, Rita
Discussion of the depreciation of assets for nonprofit organizations focuses on a study conducted at the Louisiana State University Law Library to determine the cost basis for depreciation of library materials. Determining the useful life of the library materials is described and various methods of depreciation are explained. (five references)…
It is known that depreciation is calculated in financial accounting by regulated criteria, depending on a conventional fixed life. Excluding depreciation depending on units produced (applied to buildings and special construction of mines, salt mines, quarries) where it is calculated per unit based on the exploitable reserve of useful mineral substance, the other depreciation methods do not always lead to fair and justified calculation of production costs. In this paper I will show how to reco...
... 42 Public Health 2 2010-10-01 2010-10-01 false Depreciation: Allowance for depreciation on assets... SKILLED NURSING FACILITIES Capital-Related Costs § 413.149 Depreciation: Allowance for depreciation on assets financed with Federal or public funds. (a) Principle. Depreciation is allowed on assets financed...
... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Basis for depreciation. 1.167(g)-1 Section 1.167... for depreciation. The basis upon which the allowance for depreciation is to be computed with respect... property at that time, is the basis for computing depreciation. [T.D. 6500, 25 FR 11402, Nov. 26, 1960...
..., Depreciation expense. 367.4030 Section 367.4030 Conservation of Power and Water Resources FEDERAL ENERGY..., Depreciation expense. (a) This account must include the amount of depreciation for all service company property... subaccounts by each class of service company property owned or leased except the depreciation expense that is...
Malik, Saif Ullah
The loss of value of currency of any country with respect to foreign currencies like US $ is called Currency depreciation. Since 2008, Pakistani Rupee depreciates extensively which created many problems and hinders economic growth of country. The main reason behind this sharp decline is bad economic condition, terrorism, law and order situation, decrease in foreign portfolio investment and bad performance of stock market in Pakistan. The purpose of this research study is to analyze impact of...
Wielhouwer, Jacco L.; Wiersma, E.
Prior studies have shown limited impact of the US bonus depreciation rules on firm investments during economic downturns. In this article we study the effects of a set of more flexible rules – discretionary tax depreciation (DTD) – introduced in the Netherlands during the 2009–2011 economic crisis.
Full Text Available The literature presents several methods of depreciation. In Romania, not all depreciation methods are recommended by existing legislation. In this paper we propose to address through the income tax three methods of depreciation of assets, which are recommended by our country's legislation, and to highlight the tax benefits of their application within the entities. In the first part we propose to define what are the criteria for evaluating of a assets depreciation and accounting parameters of the assets depreciation. In the second part of the paper will be presented depreciation methods as linear, diminishing and accelerating with the tax implications.
BADAR ALAM IQBAL
Full Text Available Indian rupee has been depreciating since May 2013 creating many dimensional trends and issues to be looked at or to be examined. If a currency is depreciating it implies that the value has gone down in relation to another currency. Presently, the value of rupee has declined from nearly Rs. 55 to a dollar to nearly 69 rupees a dollar. This is because portfolio investors are now taking back their money from emerging markets causing demand for dollars (international currency for payments to increase hence, pulling down Indian currency. The present paper analyzing the deprecating trends since independence in the context of Indian economy and also discusses issues which have come up due to depreciation of Indian rupee.
Wielhouwer, J.L.; De Waegenaere, A.M.B.; Kort, P.M.
The focus of this paper is on the effect of a progressive tax system on optimal tax depreciation. By using dynamic optimization we show that an optimal strategy exists, and we provide an analytical expression for the optimal depreciation charges. Depreciation charges initially decrease over time, and after a number of periods the firm enters a steady state where depreciation is constant and equal to replacement investments. This way, the optimal solution trades off the benefits of accelerated...
... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Depreciation and depletion. 1.642(e)-1 Section 1... (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(e)-1 Depreciation and depletion. An estate or trust is allowed the deductions for depreciation and depletion, but only to the extent the...
Wielhouwer, J.L.; De Waegenaere, A.M.B.; Kort, P.M.
The focus of this paper is on the effect of a progressive tax system on optimal tax depreciation. By using dynamic optimization we show that an optimal strategy exists, and we provide an analytical expression for the optimal depreciation charges. Depreciation charges initially decrease over time,
... (Depreciation Studies) ACTION: 60-day notice and request for comments. SUMMARY: As part of its continuing effort... Office of Management and Budget (OMB) the information collection--Rail Depreciation Studies--further... information collection: Title: Rail Depreciation Studies. OMB Control Number: 2140-XXXX. Form Number: None...
... 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 Internal Revenue 2 2010-04-01 2010-04-01 false Depreciation in general. 1.167(a)-1 Section 1... Depreciation in general. (a) Reasonable allowance. Section 167(a) provides that a reasonable allowance for the... the taxpayer for the production of income shall be allowed as a depreciation deduction. The allowance...
... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Additional depreciation defined. 1.1250-2... Additional depreciation defined. (a) In general—(1) Definition for purposes of section 1250(b)(1). Except as... depreciation means: (i) In the case of property which at the time of disposition has a holding period under...
... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Depreciation of improvements. 1.611-5 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.611-5 Depreciation of improvements. (a) In general... there shall be allowed as a deduction a reasonable allowance for depreciation of improvements. Such...
... 32 National Defense 6 2010-07-01 2010-07-01 false Depreciation and maximum allowances. 842.35... LITIGATION ADMINISTRATIVE CLAIMS Personnel Claims (31 U.S.C. 3701, 3721) § 842.35 Depreciation and maximum allowances. The military services have jointly established the “Allowance List-Depreciation Guide” to...
Describes results of survey of media service directors at public universities in Ohio to determine the expected longevity of audiovisual equipment. Use of the Delphi technique for estimates is explained, results are compared with an earlier survey done in 1977, and use of spreadsheet software to calculate depreciation is discussed. (LRW)
Roberts, Charles T.
Whenever it is relevant to measure and report the cost of rendering services on a current basis, the use cost or the depreciation allowance of fixed assets used in providing such services is relevant as an element of the measurement and reporting process. (Author)
Bosserman, David C.
Addresses issues raised for public colleges and universities as a result of the Governmental Accounting Standards Board (GASB) requirements concerning inclusion of depreciation on an institution's Statement of Revenues, Expenses, and Changes in Net Assets. Provides a sample impact analysis and financial statements for a hypothetical university to…
Elena Lucia Croitoru; Stela Aurelia Toader; Oprea Silvia; Cristina Pletescu
Depreciation, together with net result, define self-financing capacity of the company and any movement at the depreciation generates inverse effects on profit tax. For this reason, the system of evaluation and depreciation of fixed assets should be coordinated with maintaining the capital. In the case of depreciation, accounting policy may concern choosing one of the methods of depreciation, for example linear depreciation, accelerated or diminishing. The choice of a method of depreciation in...
We propose that individuals practice "mental depreciation," that is, they implicitly spread the fixed costs of their expenses over time or use. Two studies explore how people spread fixed costs on durable goods. A third study shows that depreciation can lead to two distinct errors in marginal decisions: First, people sometimes invest too much effort to get their money's worth from an expense (e.g., they may use a product a lot to spread the fixed expense across more uses). Second, people sometimes invest too little effort to get their money's worth: When people add a portion of the fixed cost to the current costs, their perceived marginal (i.e., incremental) costs exceed their true marginal costs. In response, they may stop investing because their perceived costs surpass the marginal benefits they are receiving. The latter effect is supported by two field studies that explore real board plan decisions by university students.
Horngren , C. J., Cost Accounting : A Managerial Emphasis, Prentice-Hall, •IP7. 34. Anthony, R. N. and Herzlinger, R. E., Management Control in Nonprofit...consisted of both accrual and cost accounting , as well as property accounting i [Ref. 1: p. 171] The Commission also made the recommenda- i tion, with respect...Amortization of Cost Current accounting for depreciation is based upon the cost amortization concept. As defined in the Report of the Committee on
Sigidov, Yuriy I.; Rybyantseva, Maria S.; Adamenko, Alexandr A.; Yarushkina, Elena A.
Depreciation is a complex economic category, the essence of which is manifested in the duality: this cost element, and its own source of reproduction of fixed assets and intangible assets. The depreciation laid relationship with asset and liability balance sheet; it touches on aspects such as formation costs, taxation issues, and reproductive process. That is why a methodological study of the depreciation essence, the allocation of the classification of bases, principles and functions seems u...
The article proposes a study on the financial and accounting implications of tangible assets depreciation. According to national accounting rules and IFRS, depreciation is the equivalent to irreversible impairment of assets. This amend character is given by correcting the fixed assets counting value to obtain the net counting value. The value of depreciation calculated by applying redemption quota to the counting value of the asset is included in operating expenses for the dur...
Bravo-Ureta, Boris E.
The use of historical-cost depreciation in periods of persistent inflation decreases the present value of depreciation deductions, thus understating the true economic cost of capital and increasing the real after-tax rate of return required by potential investors. Efforts to correct these problems by adopting depreciation methods that allow for artificially short recovery periods or accelerated rates do not provide an adequate solution. Distortions imposed by inflation on historical-cost depr...
financial resources. The focus of this discussion is on the accounting of these funds and specifically in the area of depreciation. In an attempt to establish rules and regulations that ensure that NGOs account for their financial resources business accounting principles and standards have largely been prescribed for the ...
Gibson, J M; Watkins, M J
An experiment is reported in which subjects first heard a list of words and then tried to identify these same words from degraded utterances. Paralleling previous findings in the visual modality, the probability of identifying a given utterance was reduced when the utterance was immediately preceded by other, more degraded, utterances of the same word. A second experiment replicated this "cue-depreciation effect" and in addition found the effect to be weakened, if not eliminated, when the target word was not included in the initial list or when the test was delayed by two days.
De Waegenaere, A.M.B.; Wielhouwer, J.L.
Depreciation is not only a representation of the loss in asset-value over time.It is also a strategic tool for management and can be used to minimize tax payments.In this paper we derive the depreciation scheme that minimizes the expected value of the present value of future tax payments for two
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accumulated depreciation-nonoperating. 32.3300....3300 Accumulated depreciation—nonoperating. (a) This account shall include the accumulated amortization and depreciation associated with the investment contained in Account 2006, Nonoperating Plant. (b...
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Depreciation and amortization expenses. 32.6560 Section 32.6560 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Depreciation and amortization expenses. Class B telephone companies shall use this account for expenses of the...
Marshall, Emma M; Frazier, Patricia; Frankfurt, Sheila; Kuijer, Roeline G
This study examined trajectories of posttraumatic growth or depreciation (i.e., positive or negative life change) in personal strength and relationships after 2 major earthquakes in Canterbury, New Zealand using group-based trajectory modeling. Participants completed questionnaires regarding posttraumatic growth or depreciation in personal strength and relationship domains 1 month after the first earthquake in September 2010 (N = 185) and 3 months (n = 156) and 12 months (n = 144) after the more severe February 2011 earthquake. Three classes of growth or depreciation patterns were found for both domains. For personal strength, most of the participants were grouped into a "no growth or depreciation" class and smaller proportions were grouped into either a "posttraumatic depreciation" or "posttraumatic growth" class. The 3 classes for relationships all reported posttraumatic growth, differing only in degree. None of the slopes were significant for any of the classes, indicating that levels of growth or depreciation reported after the first earthquake remained stable when assessed at 2 time points after the second earthquake. Multinomial logistic regression analyses examining pre- and postearthquake predictors of trajectory class membership revealed that those in the "posttraumatic growth" personal strength class were significantly younger and had significantly higher pre-earthquake mental health than those in the "posttraumatic depreciation" class. Sex was the only predictor of the relationship classes: No men were assigned to the "high posttraumatic growth" class. Implications and future directions are discussed. (PsycINFO Database Record (c) 2015 APA, all rights reserved).
Full Text Available The purpose of the paper is a generalization of state protectionism measures concerning the depreciation policy formation, which has resulted in economic growth in countries with a stable economy and their adaptation to economic conditions of Ukraine. Methodology. For writing the paper, the grouping and comparison methods were used for the research of business peculiarities of foreign and national enterprises’ operation and their impact on the enterprise depreciation policy formation; abstract-logic one was used during the examination of peculiarities of depreciation policy formation abroad; analysis and synthesis were used for the investigation of impact factors of different state regulation measures on efficiency of assets’ renewal and enterprise depreciation fund use, as well as stimulation of investments in the science and technology progress. Results. State depreciation policy is the basis in investment and innovation process, as well as one of the most important mechanisms for promoting the self-financing policy. In the developed countries, the state policy concerning the accelerated depreciation has become the main tool for economic growth. Depreciation policy reforming has to be conducted within and out of an enterprise simultaneously. Under existing conditions, the enterprise’s depreciation fund formation is impossible at the expense of its own resources. The changes of regulatory support for enterprise activity are necessary for depreciation fund forming. Tax protectionism has to be carried out in two directions: at the expense of profit redistribution before taxation as the special-purpose funding of fixed assets’ renewal as far as enterprise profitability allows and under the condition of the document approved the renewal of manufacturing capacities after the end of operation period. The control over state protectionism implementation regarding the tax heaven and directing funds for innovative renewal of fixed assets has to
Full Text Available The article proposes a study on the financial and accounting implications of tangible assets depreciation. According to national accounting rules and IFRS, depreciation is the equivalent to irreversible impairment of assets. This amend character is given by correcting the fixed assets counting value to obtain the net counting value. The value of depreciation calculated by applying redemption quota to the counting value of the asset is included in operating expenses for the duration of its use until full recovery of input value and affects the outcome of the exercise.
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Depreciation and amortization expenses-Account... Operating Expenses and Taxes Depreciation and Amortization Expenses § 36.361 Depreciation and amortization expenses—Account 6560. (a) This account includes the depreciation expenses for telecommunications plant in...
... 26 Internal Revenue 2 2010-04-01 2010-04-01 false When depreciation deduction is allowable. 1.167... Corporations § 1.167(a)-10 When depreciation deduction is allowable. (a) A taxpayer should deduct the proper depreciation allowance each year and may not increase his depreciation allowances in later years by reason of...
... depreciation. 1 210.12-28 Section 210.12-28 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... § 210.12-28 Real estate and accumulated depreciation. 1 [For Certain Real Estate Companies] Column A... depreciation Column G—Date of construction Column H—Date acquired Column I—Life on which depreciation in latest...
... Pipeline Data for Depreciation Analysis. 357.3 Section 357.3 Conservation of Power and Water Resources... No. 73, Oil Pipeline Data for Depreciation Analysis. (a) Who must file. Any oil pipeline company requesting new or changed depreciation rates pursuant to part 347 of this title if the proposed depreciation...
Гуненко, Світлана Анатоліївна
One of the conditions for the economic growth on the micro and macro levels is the application of the optimal depreciation policy, which is a specific financing source of the fixed assets restoration. The object of this policy is depreciation. The research has analyzed the methods of depreciation of the fixed assets and their effects on the enterprise book value. The research proves that neither method of depreciation gives a reliable size of the depreciation sum, consequently the estimation ...
Scholze, Andreas; Wielenberg, Stefan
This paper examines the relationship between depreciation and future impairment losses. This relationship exists, since impairment losses can only be recognized if the carrying amount of an asset exceeds a certain recoverable amount that can be defined in different ways. Sufficiently large depreciation charges in the beginning of the asset's useful life make it very unlikely that an impairment acutally occurs in future periods. In the context of a multi-period agency model with ex ante long-t...
footage of building occupied. Reason( s ) for Compute full cost of Rate setting, cash accounting for patient care flow generation and fund- depreciation ing... Horngren , Charles T., Cost Accounting ; A Managerial Emphasis, Prentice-Hall Inc., 1972. 32. Sawyer, Lawrence B., The Practice of Modern Internal Auditing...Awd ubtlft) S . TYPE or RE PORT a PE*IoO CovIERWO Master’s Thesis; Depreciation Accounting in the Uniform Dembr18 Chart of Accounts .PSOiwON.EORlumm
Full Text Available Along with the classical approach to understanding the meaning of such economic category as depreciation, we have considered the issues if the amortization is the source of the fixed assets renewal. For the purposes of the study we used methods of analysis and synthesis, systematic approach - to study the processes of working capital enterprises, logical method and simulation - to systematize information security of these processes. Results of investigations to determine the characteristics of the economic substance of depreciation established: depreciation is a compensation of working capital, which at one time was removed from circulation for the purchase of fixed assets, so you cannot treat depreciation as a source of investment in fixed assets. The source of the formation of the working capital of own funds is certainly profits and depreciation - only if profitable economic activity. So when it comes to sources of funding something, including the acquisition (creation of fixed assets, only the working capital can be the source that’s why it is important to use them efficiently and the conditions of the limited resources. The practical significance is to develop scientifically based recommendations on formation and sources of working capital enterprises and reproduction of fixed assets, which provide methodological support to forming the depreciation policy of enterprises
Full Text Available In order to give a true and fair view, accounting should be led by its own principles, without being distorted by value adjustments for taxation purposes. To achieve this goal, accounting must be separated from taxation, i.e., the tax recognition of the magnitude of some expenditure should not be subject to their impact on accounting. Although formally accepted, the disconnection of taxation from accounting continues to experience difficulties. But a certain progress can be detected. The regime of the expenditure with tax depreciation of the fixed assets is an example of separating accounting from taxation.
Tozer, Peter R.
Seven different remaining value functions for tractors and harvesters were estimated using data from advertised prices for used farm equipment. The generalised Box-Cox model was used to nest six of the seven functions. The more complex Box- Cox function explained the data better, but simpler models such as the sum-of-theyears- digits, or double-square root models were no different and were easier to manipulate to estimate depreciation rates and costs. There were up to three components of depr...
... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970. 1.167(a)-11 Section 1.167(a)-11...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(a)-11 Depreciation...
Full Text Available This paper aims to familiarize readers with the legislative development of intangible asset tax depreciation in the Czech Republic since 1993. The paper is divided into several basic chapters, of which the main chapter describes and analyzes the development of legislation in three thus-existing legal modes regulating intangible asset tax depreciation (the periods 1993–2000; 2001–2004; 2004–2011. A separate sub-chapter deals with each of these three modes, which fundamentally differ in the concept of determining tax depreciations. For better clarity, changes in the legislation in question are described using tables. Over the first mentioned mode, i.e. the mode valid for assets acquired in the period 1993–2000, intangible asset tax depreciations were determined by the same manner as tangible asset tax depreciations. This period is characterized by gradual establishment (specification of legislation that may be partially attributed to the stormy development of social conditions and the need for them to be reflected in law. For the period 2001–2003, standard amendments were contained in accounting regulations. The Income Tax Act (hereinafter ITA did not contain an amendment of intangible assets and its depreciations. It merely determined that accounting depreciations of intangible assets were a tax expense. Nevertheless, changes also occurred in this short time period, which this paper will later address. Effective from 2004, legislation on intangible assets and their tax depreciations returned to the ITA. Changes came in this mode of determining depreciations as well; nevertheless, one may consider the current legislative regulation to be stabilized. Later in this paper for the selected category of intangible assets (software, the authors describe and assess the dependence of the portion of the entry price entering tax expenses in the form of tax depreciations on the year of acquiring intangible assets. To achieve the stated objectives
Ridley, J; Sutherland, W J
Where relatives compete for the same resources (kin competition) and each obtains an equal share, this can favour the evolution of elevated dispersal rates, such that most resource competition is among non-relatives. We show that this effect evaporates as among-sibling dominance increases to the point where the allocation of resources is maximally unequal. We restore a kin-competition effect on emigration rates from dominance-ranked family groups by showing that where siblings form queues to inherit the breeding positions, the length of the queue affects the fitness of all individuals by depreciating the rank of subsequent offspring. Incorporating this 'offspring depreciation' effect decreases optimal queue lengths, increases dispersal rates and explains the otherwise paradoxical use of sinks by cooperatively breeding birds in stable environments. The offspring depreciation effect also favours the evolution of small, but consistent, clutch sizes and high reproductive skew, but constrains the evolution of alloparenting.
Thapar, A; Greene, R L
A word fragment is less likely to be completed if it is presented incrementally (R______P, R____R _ P, R_I__R_P, R_I__R O P) than if it is presented all at once (e.g., R_I__R O P). This phenomenon is known as the cue-depreciation effect. The present study examined the role of strategies in this phenomenon. The magnitude of the cue-depreciation effect was increased when subjects were asked to adopt a passive generation approach to word fragment completion. The current study investigated an extension of Bruner and Potter's (1964) early hypothesis-generation account of the cue-depreciation effect. Findings demonstrated the influence of completion strategies for a general theory of fragment completion.
Bronwyn H. Hall
Measuring the private returns to R&D requires knowledge of its private depreciation or obsolescence rate, which is inherently variable and responds to competitive pressure. Nevertheless, most of the previous literature has used a constant depreciation rate to construct R&D capital stocks and measure the returns to R&D, a rate usually equal to 15 per cent. In this paper I review the implications of this assumption for the measurement of returns using two different methodologies: one based on t...
Full Text Available Depreciation and net results define the self-financing ability of an enterprise and any change in depreciations generates reverse effects upon a corporate tax. That is why the measurement and depreciation system of assets must be correlated with capital maintenance. In the event of depreciation, accounting policies may envisage the choice of one of the depreciation methods, for example straight-line, accelerated or degressive methods of depreciation. Choosing a method of depreciation involves an accounting option. The present article includes a comparative approach of depreciation methods and their implications upon the results and profit taxes, comprising own perspectives and opening new research prospects. The question can be “Which method is the best to use?”. The answer depends on enterprise objectives, on the “aggressiveness” used when it wants to approach fiscal management.
Dobrota, Gabriela; Chirculescu, Felicia Maria
It's interesting how an economic operator decides to depreciate its depreciable fixed assets, because depreciation is an expense input from the taxable profit in accordance with the laws in force, thus contributing to diminishing the operating profit/loss and implicitly the gross and net earnings, without real impact on profitability and especially without any impact on the self-funding capacity. But the impact given by the depreciation expenses may be influenced by the organization policy...
....167(a)-6 Depreciation in special cases. (a) Depreciation of patents or copyrights. The cost or other basis of a patent or copyright shall be depreciated over its remaining useful life. Its cost to the patentee includes the various Government fees, cost of drawings, models, attorneys' fees, and similar...
... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Methods of computing depreciation. 1.167(b)-0....167(b)-0 Methods of computing depreciation. (a) In general. Any reasonable and consistently applied method of computing depreciation may be used or continued in use under section 167. Regardless of the...
... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Election of Class Life Asset Depreciation Range... Election of Class Life Asset Depreciation Range System (ADR). (a) Elections filed before February 1, 1972... tax return in accordance with § 1.167(a)-11 of this chapter (relating to depreciation allowances using...
... depreciation. 1.167(d)-1 Section 1.167(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... and Corporations § 1.167(d)-1 Agreement as to useful life and rates of depreciation. After August 16... respect to the estimated useful life, method and rate of depreciation and treatment of salvage of any...
... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Depreciation method. 1.381(c)(6)-1 Section 1.381... (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(6)-1 Depreciation method. (a) Carryover... corporation which computes its allowance for the depreciation of the property under section 167(b)(2), (3), or...
... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Depreciation of improvements in the case of... and Corporations § 1.167(i)-1 Depreciation of improvements in the case of mines, etc. Property used in... depreciation provided in section 611 shall be treated for all purposes of the Code as if it were property...
... 47 Telecommunication 3 2010-10-01 2010-10-01 false Reports of proposed changes in depreciation... Reports of proposed changes in depreciation rates. (a) Each communication common carrier with annual..., before making any changes in the depreciation rates applicable to its operated plant, file with the...
..., Accumulated provision for depreciation of service company property. 367.1080 Section 367.1080 Conservation of... Account 108, Accumulated provision for depreciation of service company property. (a) This account must be credited with the following: (1) Amounts charged to account 403, Depreciation expense (§ 367.4030), or to...
... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Amortization in excess of depreciation. 1.1238-1... Amortization in excess of depreciation. (a) In general. Section 1238 provides that if a taxpayer is entitled to... amortization deduction exceeds normal depreciation. Thus, under section 1238 gain from a sale or exchange of...
... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Additional first year depreciation deduction. 1... Corporations § 1.168(k)-1 Additional first year depreciation deduction. (a) Scope and definitions—(1) Scope. This section provides the rules for determining the 30-percent additional first year depreciation...
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Depreciation expense-telecommunications plant... Expense Accounts § 32.6561 Depreciation expense—telecommunications plant in service. This account shall include the depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive. [69 FR...
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Reports of proposed changes in depreciation... Reports and Requests § 1.787 Reports of proposed changes in depreciation rates. Carriers shall file reports regarding proposed changes in depreciation rates as required by part 43 of this chapter. ...
..., 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 Telecommunication 2 2010-10-01 2010-10-01 false Depreciation expense-property held for future... Expense Accounts § 32.6562 Depreciation expense—property held for future telecommunications use. This account shall include the depreciation expense of capitalized costs included in Account 2002, Property...
... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Effect of depreciation on earnings and profits... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.312-15 Effect of depreciation on earnings and profits. (a) Depreciation for taxable years beginning after June 30, 1972—(1) In general...
Berg, M.; De Waegenaere, A.M.B.; Wielhouwer, J.L.
This paper focuses on the choice of a depreciation method, when trying to minimize the expected value of the present value of future tax payments.In a quite general model that allows for stochastic future cash- ows and a tax structure with tax brackets, we determine the optimal choice between the
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accumulated depreciation-Account 3100. 36.503 Section 36.503 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Accumulated depreciation—Account 3100. (a) Amounts recorded in this account shall be separated on the basis of...
Examines how the cultural revolution in China has changed, to some extent, the rules governing the use of address terms, discussing the close interrelation between the use of address terms and cultural values and how the change in mental outlook has led to the depreciation or appreciation of certain terms. (Author/CB)
Dorceta E. Taylor; Patricia L. Winter
Preliminary results were examined from a self-administered questionnaire regarding the relationships between personal values, individual characteristics, and depreciative behaviors. Respondents were queried about socio-demographics, reasons for visiting forest recreation areas, reasons for liking and disliking the forest, activities witnessed while visiting the forest...
Kim, S. K.; Lee, S. H.; Ko, W. I. [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of)
The pyroprocess produces U/TRU metal ingots using four important processes, pretreatment, electrochemical reduction, electrorefining and electrowinning, in order to recycle spent fuel. KAPF+'s capacity is shown the cost that is injected into the KAPF+. The pyroprocess unit cost is data that are essential for inputting to calculate the pyroprocess-Sodiumcooled Fast Reactor (SFR) nuclear fuel cycle cost. Moreover, since the pyroprocess facility's depreciation cost is included in the manufacturing indirect cost of the pyroprocess cost, it can become an important element for judging the pyroprocess' economic viability. Since the pyroprocess unit cost calculates the sum of the costs that are incurred each year by dividing with the total amount of U/TRU ingot produced, the pyroprocess unit cost uncertainty increases as well when the uncertainty of the costs incurred by each year increases. KAPF+, which is a commercialization facility, was set as the cost object, and the existing methods (straightline method and fixed percentage of declining-balance method) used today and the depreciation cost of the ADDM were subjected to a comparative analysis. The results are as follows. First, in case of the straight-line method that calculated the durable period as 40 years, and in case of ADDM that factored in a 5% deceleration rate, the difference in the depreciation costs of $65.26/kgHM and $119.05/kgHM resulted during the first and last years, respectively. Accordingly, it was analyzed that there is a significant difference in terms of the cost of the capital investment every year depending on the depreciation method. Secondly, since the depreciation cost is a component of the manufacturing indirect cost, it is necessary to maintain a trend that is similar to that of the direct labor cost in addition to the direct material cost.
Kim, S. K.; Lee, S. H.; Ko, W. I.
The pyroprocess produces U/TRU metal ingots using four important processes, pretreatment, electrochemical reduction, electrorefining and electrowinning, in order to recycle spent fuel. KAPF+'s capacity is shown the cost that is injected into the KAPF+. The pyroprocess unit cost is data that are essential for inputting to calculate the pyroprocess-Sodiumcooled Fast Reactor (SFR) nuclear fuel cycle cost. Moreover, since the pyroprocess facility's depreciation cost is included in the manufacturing indirect cost of the pyroprocess cost, it can become an important element for judging the pyroprocess' economic viability. Since the pyroprocess unit cost calculates the sum of the costs that are incurred each year by dividing with the total amount of U/TRU ingot produced, the pyroprocess unit cost uncertainty increases as well when the uncertainty of the costs incurred by each year increases. KAPF+, which is a commercialization facility, was set as the cost object, and the existing methods (straightline method and fixed percentage of declining-balance method) used today and the depreciation cost of the ADDM were subjected to a comparative analysis. The results are as follows. First, in case of the straight-line method that calculated the durable period as 40 years, and in case of ADDM that factored in a 5% deceleration rate, the difference in the depreciation costs of $65.26/kgHM and $119.05/kgHM resulted during the first and last years, respectively. Accordingly, it was analyzed that there is a significant difference in terms of the cost of the capital investment every year depending on the depreciation method. Secondly, since the depreciation cost is a component of the manufacturing indirect cost, it is necessary to maintain a trend that is similar to that of the direct labor cost in addition to the direct material cost
... is determined. (c) Application. If a provider has inadequate historical cost records for pre-1966... depreciable-type assets, allowance in lieu of specific recognition of other costs, or return on equity capital... either has no historical cost records or has incomplete records, the determination of historical cost may...
Kranz, Nicole; Worrell, Ernst
We investigate and compare several generic depreciation methods to assess the effectiveness of possible policy measures with respect to the depreciation schedules for investments in combined heat and power plants in the United States. We assess the different depreciation methods for CHP projects of various sizes (ranging from 1 MW to 100 MW). We evaluate the impact of different depreciation schedules on the tax shield, and the resulting tax savings to potential investors. We show that a shorter depreciation cycle could have a substantial impact on the cost of producing power, making cogeneration more attractive. The savings amount to approximately 6-7 percent of capital and fixed operation and maintenance costs, when changing from the current system to a 7 year depreciation scheme with switchover from declining balance to straight line depreciation. Suggestions for further research to improve the analysis are given
The replacement algorithm is centred on the prediction of the replacement cost and the determination of the most economical replacement policy. For items whose efficiency depreciates over their life spans e.g. machine tools, vehicles et.c; the prediction of costs involves those factors which contribute to increase operating cost, forced idle time, increase scrap, increased repair cost etc. The alternative to increased cost of operating an aging equipment is the cost of replacing the old equipment with a new one. There is some age at which the replacement of the old equipment is more economical than continuation (of the old one) at the increased operating cost (Johnson R D, Siskin B R, 1989). This algorithm uses certain cost relationships that are vital in minimization of total costs and is focused on capital equipment that depreciates with time as opposed to items with a probabilistic life span
Rabbani, Masoud; Ramezankhani, Farshad; Giahi, Ramin; Farshbaf-Geranmayeh, Amir
Due to the depletion of the fossil fuels and major concerns about the security of energy in the future to produce fuels, the importance of utilizing the renewable energies is distinguished. Nowadays there has been a growing interest for biofuels. Thus, this paper reveals a general optimization model which enables the selection of preprocessing centers for the biomass, biofuel plants, and warehouses to store the biofuels. The objective of this model is to maximize the total benefits. Costs of the model consist of setup cost of preprocessing centers, plants and warehouses, transportation costs, production costs, emission cost and the depreciation cost. At first, the deprecation cost of the centers is calculated by means of three methods. The model chooses the best depreciation method in each period by switching between them. A numerical example is presented and solved by CPLEX solver in GAMS software and finally, sensitivity analyses are accomplished.
We are proposing to amend Medicare regulations to clarify which useful life guidelines providers of health care services may use to determine the useful life of a depreciable asset for Medicare reimbursement purposes. Current regulations state that providers must utilize HHS useful life guidelines or, if none have been published by HHS, the American Hospital Association (AHA) useful life guidelines of 1973 or IRS guidelines. We are proposing to eliminate the reference to IRS guidelines because those previously acceptable for Medicare purposes are outdated and have been made obsolete by the IRS or by statutory change. We would also delete the specific reference to the 1973 AHA guidelines. In addition, we intend this amendment to clarify that certain tax legislation on accelerated depreciation, recently passed by Congress, does not apply to the Medicare program.
Along with the classical approach to understanding the meaning of such economic category as depreciation, we have considered the issues if the amortization is the source of the fixed assets renewal. For the purposes of the study we used methods of analysis and synthesis, systematic approach - to study the processes of working capital enterprises, logical method and simulation - to systematize information security of these processes. Results of investigations to determine the characteristic...
The Indian currency has depreciated by more than 20 per cent since April 2008 and breached its crucial 50-level against the greenback on sustained dollar purchases by foreign banks and stronger dollar overseas. The fall in the value of Indian rupee has several consequences which could have mixed effects on Indian economy. But, mainly, there are four expected implications of falling rupee. First, it should boost exports; second, it will lead to higher cost of imported goods and make some of th...
Shi, Dong-Mei; Zhuang, Yong; Li, Yu-Jian; Wang, Bing-Hong
In real situations, the value of public goods will be reduced or even lost because of external factors or for intrinsic reasons. In this work, we investigate the evolution of cooperation by considering the effect of depreciation of public goods in spatial public goods games on a square lattice. It is assumed that each individual gains full advantage if the number of the cooperators nc within a group centered on that individual equals or exceeds the critical mass (CM). Otherwise, there is depreciation of the public goods, which is realized by rescaling the multiplication factor r to (nc/CM)r. It is shown that the emergence of cooperation is remarkably promoted for CM > 1 even at small values of r, and a global cooperative level is achieved at an intermediate value of CM = 4 at a small r. We further study the effect of depreciation of public goods on different topologies of a regular lattice, and find that the system always reaches global cooperation at a moderate value of CM = G - 1 regardless of whether or not there exist overlapping triangle structures on the regular lattice, where G is the group size of the associated regular lattice.
Shi, Dong-Mei; Zhuang, Yong; Li, Yu-Jian; Wang, Bing-Hong
In real situations, the value of public goods will be reduced or even lost because of external factors or for intrinsic reasons. In this work, we investigate the evolution of cooperation by considering the effect of depreciation of public goods in spatial public goods games on a square lattice. It is assumed that each individual gains full advantage if the number of the cooperators n c within a group centered on that individual equals or exceeds the critical mass (CM). Otherwise, there is depreciation of the public goods, which is realized by rescaling the multiplication factor r to (n c /CM)r. It is shown that the emergence of cooperation is remarkably promoted for CM > 1 even at small values of r, and a global cooperative level is achieved at an intermediate value of CM = 4 at a small r. We further study the effect of depreciation of public goods on different topologies of a regular lattice, and find that the system always reaches global cooperation at a moderate value of CM = G − 1 regardless of whether or not there exist overlapping triangle structures on the regular lattice, where G is the group size of the associated regular lattice
Sergeev Leonid Ivanovich
Full Text Available Discusses approaches to consider different factors in constructing the amortization policy and recording of different forms of wear of fixed assets of enterprises. Analyzed proposals of domestic and foreign researchers on the improvement of recovery processes and the acquisition of fixed assets under different conditions of their exploitation. It is proposed on the basis of management accounting and financial performance to build rational depreciation system recovery value of fixed assets of enterprises.
Nakada, Shoji; Takashima, Ryuta; Nagano, Koji; Kimura, Hiroshi; Madarame, Haruki
Replacement of nuclear power plants has the possibility of affecting the management of electric power suppliers. Therefore, in the nuclear policy, a depreciation method as an equalization method, which means that part of the investment cost is accumulated as an allowance, and after the start of operation, the depreciation cost in the replacement project is equalized, has been introduced in Japan. In this paper, we evaluate the replacement of nuclear power plants by taking into account the uncertainty of operating costs and the depreciation cost in order to examine the effect of the depreciation method on the decision criteria of the replacement.We found that the equalization method is elective for inducing the acceleration of the replacement. Furthermore, we show the relationship between the uncertainty and the depreciation method. It turns out that as uncertainty increases, the difference in investment threshold between the equalization method and the existing depreciation method decreases, and that in option value increases. (author)
Levy and Arditti (1973) introduced depreciable assets into the Modigliani and Miller (1958) model, and analyzed the implications for the cost of capital. Assuming that the firm reinvests indefinitely to maintain a constant expected cash flow, they found that depreciation increases the cost of capital before and after tax. Most of their assumptions are maintained. However, commitment to perpetual reinvestment is in most cases not a reasonable assumption. Without it, depreciation...
Levy and Arditti (1973) introduced depreciable assets into the Modigliani and Miller (1958) model, and analyzed the implications for the cost of capital. Assuming that the firm reinvests indefinitely to maintain a constant expected cash flow, they found that depreciation increases the cost of capital before and after tax. Most of their assumptions are maintained. However, commitment to perpetual reinvestment is in most cases not a reasonable assumption. Without it, depreciation decreases the ...
Chang Woon Nam; Doina Radulescu
This study compares incentive effects of various tax depreciation methods currently adopted in European transition economies. In these countries straight-line, geometric-degressive and accelerated depreciation measures are quite popular in combination with different corporate tax rates. Their generosity is determined on the basis of Samuelsonâ€™s true economic depreciation. For this purpose, the present value model is applied under the particular consideration of different financial structure...
Shriver, K A
Realistic estimates of economic depreciation are required for analyses of tax policy, economic growth and production, and national income and wealth. THe purpose of this paper is to examine the stability assumption underlying the econometric derivation of empirical estimates of economic depreciation for industrial machinery and and equipment. The results suggest that a reasonable stability of economic depreciation rates of decline may exist over time. Thus, the assumption of a constant rate of economic depreciation may be a reasonable approximation for further empirical economic analyses.
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Instructions for balance sheet accounts-Depreciation and amortization. 32.3000 Section 32.3000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION... for Balance Sheet Accounts § 32.3000 Instructions for balance sheet accounts—Depreciation and...
... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Investment in certain depreciable property. 1.38-1 Section 1.38-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.38-1 Investment in certain depreciable property. Regulations under...
... treating each individual item as an account, or by combining two or more assets in a single account. Assets..., unadjusted for depreciation or salvage, shall be removed from the asset account and shall be charged to the... asset shall be removed from the asset account, and the depreciation reserve shall be charged with the...
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accumulated depreciation-held for future... Balance Sheet Accounts § 32.3200 Accumulated depreciation—held for future telecommunications use. (a) This account shall include the accumulated depreciation associated with the investment contained in Account...
... paragraph shall be the fair market value of such depreciable real property on the date of the conversion if the fair market value is less than the adjusted basis of such property in the hands of the cooperative housing corporation provided in section 1011 without taking into account any adjustment for depreciation...
... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Depreciation of portion of emergency facility... for Individuals and Corporations § 1.168A-6 Depreciation of portion of emergency facility not subject... in lieu of any deduction for depreciation which would otherwise be allowable under section 167 is...
... of computing depreciation. 1.9001-1 Section 1.9001-1 Internal Revenue INTERNAL REVENUE SERVICE....9001-1 Change from retirement to straight-line method of computing depreciation. (a) In general. The... of deductions for the depreciation of those roadway assets which are defined in this section as...
... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Depreciation or amortization of improvements on... for Individuals and Corporations (continued) § 1.178-1 Depreciation or amortization of improvements on... the amount of the deduction allowable for any taxable year to a lessee for depreciation or...
... on account of depreciation allowed or allowable for all periods after December 31, 1961. See section... depreciation account (as defined in § 1.167(a)-7) as one item of section 1245 property as long as it is... depreciation account, and if each such unit is sold at a gain in one transaction in which the total gain...
... request for newly established or changed property account depreciation studies. 347.1 Section 347.1... REGULATIONS UNDER THE INTERSTATE COMMERCE ACT OIL PIPELINE DEPRECIATION STUDIES § 347.1 Material to support request for newly established or changed property account depreciation studies. (a) Means of filing...
... depreciation range system. 1.167(l)-4 Section 1.167(l)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Individuals and Corporations § 1.167(l)-4 Public utility property; election to use asset depreciation range system. (a) Application of section 167(l) to certain property subject to asset depreciation range system...
Ma, Qi; Chen, Yongwang; Tong, Hui; Di, Zengru
Many empirical researches indicate that firm size distributions in different industries or countries exhibit some similar characters. Among them the fact that many firm size distributions obey power-law especially for the upper end has been mostly discussed. Here we present an agent-based model to describe the evolution of manufacturing firms. Some basic economic behaviors are taken into account, which are production with decreasing marginal returns, preferential allocation of investments, and stochastic depreciation. The model gives a steady size distribution of firms which obey power-law. The effect of parameters on the power exponent is analyzed. The theoretical results are given based on both the Fokker-Planck equation and the Kesten process. They are well consistent with the numerical results.
Full Text Available In some of the continental European countries (e.g. France, there is a necessity to make a clear distinction between the legal issue of commerce fund (fonds de commerce, in French language, and the related accounting concept represented by goodwill. Fonds de commerce represents a set of movable and immovable goods with a common destination, therefore having a unique legal status. Goodwill is an intangible asset item that is placed within the Balance Sheet. It holds together all the fonds de commerce elements which finally form a subset containing the following: (i intangible assets; (ii not evaluated, nor separately recorded; (iii purchased, but not internally created; (iv which compete for the maintenance and further development of the company’s activity potential. The goodwill issue appears very often within the consolidated accounts. A commercial relationship between the parent of a group and one of its subsidiaries may appear either through the creation of a new enterprise (initiated by the group leader, or by acquisition of already existent business. In this second case, we are talking about a business combination. The acquired goodwill is mentioned in the Balance Sheet, amongst non-current intangible asset items. The internally generated goodwill is not recognised within the Balance Sheet. Goodwill may be stated as the difference between the acquisition cost and the percentage belonging to the buyer within the fair value of the assets, liabilities and contingent liabilities identifiable acquired. In the advanced accounting systems, goodwill is no longer amortized. His useful life is undefined, but not unlimited. The fact that is no longer amortized determines an annual depreciation test. Such a depreciation test is meant to evaluate the goodwill on the basis of present cash flows.
Shrimali, Gireesh; Pusarla, Shreya; Trivedi, Saurabh
India ranks fifth in wind energy installations in the world; with an installed wind capacity is 22 GW at the end of 2014. This has been made possible by a combination of federal financial incentives and state-level feed in tariffs. The federal policies are accelerated depreciation, which allows for higher depreciations in earlier years; and generation based incentive, which provides a premium for each unit of generation. Accelerated depreciation appears to be more effective from deployment and cost perspectives; whereas, generation based incentive is said to be more effective in incentivizing generation. In this paper, using multivariable linear regressions on a sample of approximately 40 wind plants, while controlling for wind regime and wind turbine technology, we investigate the incremental impact of generation based incentive compared to accelerated depreciation. We find that generation based incentive results in at least 3 percentage points higher plant load factors than accelerated depreciation. This indicates that, if higher generation is the goal of renewable policies, generation based incentive should be preferred to accelerated depreciation. This would be similar to the move from investment tax credit to production tax credit in the U.S. - Highlights: • We examine generation effectiveness of federal renewable policies in India. • We examine accelerated depreciation and generation based incentives. • We use a cross-sectional regression analysis on a sample of approx. 40 wind plants. • Generation based incentive results in 3 percentage points higher plant load factor.
Full Text Available Large retail chains conduct intensive replacement of old technology with new, more efficient one, especially in the field of energy, and in accordance with the application of the concept of sustainable development in business. These changes affect depreciation expenses and profits. Due to this, in this paper we will primarily research the dynamics of depreciation expenses and their impact on profit in sales of US, Japan, European Union, Russia, with special insight into Serbia based on original collected data. In order to thoroughly process given issues, numerous cases from practice were analyzed - depreciation of retail companies from different countries, especially the developed market economies. Presented methodological approach (comparative analysis, ratio analysis, descriptive statistics, correlation analysis, case studies and research results(especially to point out the significance of continuous complex analysis of all relevant angles should serve as a basis for more efficient management of depreciation expenses in modern trade.
Soares, Jeferson Borghetti; Szklo, Alexandre Salem; Tolmasquim, Mauricio Tiomno
This paper assessed the economic impact of alternative depreciation methods on the development of combined heat-and-power (CHP) systems in the Brazilian industrial sector. Alternative depreciation methods were proposed and the case study of a Brazilian chemical plant showed that the most effective depreciation method for the promotion of CHP plants in Brazil was the Matheson method with an accelerated depreciation schedule of 7 years. This alternative method was then applied to the Brazilian chemical industry as a whole, increasing its installed capacity in CHP systems by 24%. Therefore, fiscal incentives can be an interesting tool for promoting energy efficiency in the Brazilian industrial sector, promoting the expansion of CHP plants. It reduces government fiscal revenues, but it also induces the technological reposition and improves the feasibility of ventures that are not installed without this kind of incentive
... limitation on the amount of depreciation for luxury automobiles and where certain property is used for... under section 179. (i) Leasing of section 179 property—(1) In general. A lessor of section 179 property...
Full Text Available Nowadays, the most significant and widely researched accounting innovation is forming the reserve system of a business unit under conditions of sustainable development. The research proves the necessity of forming the reserves as an element of a business unit protection from the risks to lose economic profits because of assets depreciation. It is proposed when making a decision about the formation of the reserve to protect stocks from depreciation, to take into account the level of essentiality not only the deviation size of actual cost of goods from their market cost, but also the level of essentiality of the deviation of actual commodity turnover from its planned significance. The authors develop the algorithm for the level of essentiality assessment when forming the reserve of depreciation of stocks for trade enterprises, which actualizes two indices, namely, the relative deviations of commodity turnover and the cost of goods and allows to make decision about formation of reserves for decreasing the cost of capital equipment including essentiality. The research determines the main factors of influence on the depreciation of the stocks under conditions of continuity, they are: the change of assessment of stocks because of the events after report date, the methods of determining the risk of stocks, moral depreciation and quality loss. To provide the continual cycle of replenishment of commodity stocks for a trade enterprise the authors develop the diagram of accounting process for the formation and use of the depreciation reserve of stocks.
Full Text Available The impact of exchange rate changes in small open economies has been a widely researched topic for decades. According to economic theory and relevant research, depreciation can have a positive impact on the economy through an increase in exports, and a negative effect through decrease in an individual consumption. The aim of this artcle is to assess the impact of exchange rate depreciation on external debt in Croatia in the long-run. The long-run impact of depreciation on external debt in Croatia is assessed using Johansen cointegration approach. The results point to the existence of one cointegration relation. The long-run impact of exchange rate depreciation on external debt in Croatia is statistically significant and positive, what is in line with previous research and economic theory. The conducted analysis outlines the possible negative impact of depreciation on Croatian economy through the increase of external indebtedness, what could consequently decrease the wealth of all sectors indebted in foreign currency. Since Croatia is a highly euroised small open economy with high external indebtedness in foreign currency, this research provides captivating results for monetary and fiscal policy-making in Croatia. Therefore, as a result of the conducted empirical analysis, the exchange rate depreciation in Croatia is not recommended as the instrument of increasing export competitiveness due to current high external indebtedness in foreign currency.
Full Text Available The issue of accounting depreciation is an older concern of this study's authors on the incidence over the true and fair view of the earning and the net value of the non- current assets. Proceeding from the consideration that the present depreciation methods, acknowleged by the accounting standards and regulations are not sufficient to render the reality of the irreversible impairment of the fixed assets nor that of the material and immaterial investment recovery we performed a research on the indicators reported by 20 companies in Cluj county and we applied a questionnaire to each entity on the depreciation methods used, their incidence on the true and fair view and their proposals for the completion of the depreciation methods. The objective of the research is to identify the most appropriate depreciation methods, truthfully illustrating the effects of the irreversible impairment on the net asset and on the earning, to introduce the excluded assests in the cathegory of the non-current assets ( like property and plant, goodwill, intangible assets created with ones own strengths and the enforcement of appropriate treatments to the revaluation differences and their own overhead investments. The International Accounting Standard IAS 16 - Property, plant and equipment refers to three depreciation methods: the straightline method, the diminishing balance method and the technical depreciation method (units of production method. In Romania only two of these methods are accepted: the straightline method, the diminishing balance method and the accelerated method was additionally instilled, which is used internationally in exceptional situations and not currently. The results of the research led us to the following conclusions: - for the depreciation of the machinery, facilities and technological equipments it is recommended to use the technical depreciation method or the units of production method; -taking into consideration the financial conception on
Michélsen, Hans; Therup-Svedenlöf, Charlotte; Backheden, Magnus; Schulman, Abbe
Background : Posttraumatic growth (PTG) has been reported after various types of potentially traumatic events, as a part of the personal recovery process among survivors. Even negative changes in survivors' life view, known as posttraumatic depreciation (PTD), have been identified as an additional aspect in the personal recovery processes. Objective : To examine how the type of exposure experienced by survivors of a natural disaster, the 2004 Southeast Asia tsunami, influenced self-reported PTG and PTD six years later (T2). Additionally, the study examined the relations between psychological distress and posttraumatic stress symptoms (PTSS) 14 months after the disaster (T1), to PTG and PTD, respectively at T2. Finally, the study examined whether psychological distress and PTSS (T1) could have a mediating effect on PTG and PTD at T2. Method : The participants were 848 tsunami survivors living in Stockholm, Sweden who responded to a questionnaire at 14 months (T1) and six years (T2) after the tsunami. The material was analysed using linear regression and pathway analysis. PTG and PTD were measured on separate scales. Results : The type of exposure was significant related to both PTG and PTD six years later (T2). Those experiencing a combination of various types of exposure (including threat to life and bereavement) reported higher scores for both PTG and PTD. There were significant positive correlations between PTSS at T1 and PTG /PTD at T2, and somewhat lower correlations between psychological distress at T1 and PTG/PTD at T2. Both PTSS and psychological distress at T1 were significant mediating variables for both PTG and PTD at T2. Conclusions : Studying survivors' various types of exposure and subsequent changed view of life - both PTG and PTD - resulted in a broadened understanding of the complexity of reactions and the recovery process among survivors.
Kim, Sung Ki; Ko, Won Il [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of); Youn, Sae Rom; Gao, Ruxing [University of Science and Technology, Daejeon (Korea, Republic of); Chung, Yang Hon; Bang, Sung Sig [Dept. of Business and Technology Management, University of Science and Technology, Daejeon (Korea, Republic of)
The purpose of this study is to present a rational depreciation method for a pyroprocess cost calculation. Toward this end, the so-called advanced decelerated depreciation method (ADDM) was developed that complements the limitations of the existing depreciation methods such as the straight-line method and fixed percentage of declining-balance method. ADDM was used to show the trend of the direct material cost and direct labor cost compared to the straight-line or fixed percentage of the declining-balance methods that are often used today. As a result, it was demonstrated that the depreciation cost of the ADDM, which assumed a pyroprocess facility's life period to be 40 years with a deceleration rate of 5%, takes up 4.14% and 27.74% of the pyroprocess unit cost ($781/kg heavy metal) in the 1st and final years, respectively. In other words, it was found that the ADDM can cost the pyroprocess facility's capital investment rationally every year. Finally, ADDM's validity was verified by confirming that the sum of the depreciation cost by year, and the sum of the purchasing cost of the building and equipment, are the same.
Full Text Available Almost all countries face the problems of trade balance, although they are more inherent in developing countries and economies in transition. A majority of economists adheres to a common opinion real depreciation may lead to an improvement of the trade balance. That said, countries encountering trade balance issues use real exchange rate depreciation in order to improve the trade balance situation. Albania belongs to the group of transition countries that has been facing negative trade balance over last two decades. National currency devaluations of the lek (ALL have been used by Albania to improve its trade balance. Therefore, this paper intends to investigate the effect of the real effective exchange rate depreciation of the ALL on the trade balance of Albania using quarterly data from 1994 to 2015. Bounds testing cointegration approach, vector error correction model (VECM and impulse response were used for empirical analysis. The results of the study show that there exists a long-term cointegration between the real effective exchange rate depreciation and the trade balance. Specifically, real effective exchange rate depreciation positively affects the trade balance of Albania in both the long-run and short-run indicating the weak presence of the J-curve effect. Important recommendations were derived from the results.
Kim, Sung Ki; Ko, Won Il; Youn, Sae Rom; Gao, Ruxing; Chung, Yang Hon; Bang, Sung Sig
The purpose of this study is to present a rational depreciation method for a pyroprocess cost calculation. Toward this end, the so-called advanced decelerated depreciation method (ADDM) was developed that complements the limitations of the existing depreciation methods such as the straight-line method and fixed percentage of declining-balance method. ADDM was used to show the trend of the direct material cost and direct labor cost compared to the straight-line or fixed percentage of the declining-balance methods that are often used today. As a result, it was demonstrated that the depreciation cost of the ADDM, which assumed a pyroprocess facility's life period to be 40 years with a deceleration rate of 5%, takes up 4.14% and 27.74% of the pyroprocess unit cost ($781/kg heavy metal) in the 1st and final years, respectively. In other words, it was found that the ADDM can cost the pyroprocess facility's capital investment rationally every year. Finally, ADDM's validity was verified by confirming that the sum of the depreciation cost by year, and the sum of the purchasing cost of the building and equipment, are the same
Lumbo Flavio MUCOMO
Full Text Available Amortization is the process of gradual recovery of the financial result in irreversible impairment of assets, charges for the year by including the depreciation of the consideration of the duration determined by the projected operating assets, as amortization. Impairment occurs as a result of their use within the entity, or due to the passage of time and the amount of this distribution is performed impairment on the value of new products, works, services or activities carried out using these tangible assets. This process of distribution requires that the conclusion of the economic circuit through profit distribution, works, services or activities harnessed to separate or recover from revenue from that part of the value that was included in the operating cost of title reduction in value. Such amortization is considered separately in depreciation fund which is a power source of the fund's agent economic. Depreciation serves to correct the value of assets to bring to a value closer to reality.
An analysis is presented which evaluates the tax depreciation advantage which results from the increased rate of fuel depletion achieved in the current low-leakage fuel-management LWR core reload designs. An analytical fuel-cycle cost model is used to examine the important cost parameters which are then validated using the fuel-cycle cost code CINCAS and data from the Maine Yankee PWR. Results show that low-leakage fuel management, through the tax depreciation advantage from accelerated fuel depletion, provides an improvement of several percent in fuel-cycle costs compared to traditional out-in fuel management and a constant fuel depletion rate. (author)
Charlebois, Pierre; Hamann, Nathalie
World prices for basic food commodities increased significantly in 2007-2008, triggering a worldwide food crisis. Among all the factors that contributed to the rise in agricultural prices in 2008, the depreciation of the U.S. dollar relative to other major currencies cannot be overlooked. The currencies of the major players in agricultural markets have shown strong appreciation from 2002 to 2008. The purpose of this study is to determine the effect of a strong depreciation of the U.S. dollar ...
... identifiable intangible assets held for use, no loss shall be allowed for a write-down from carrying value to... disposition or impairment of depreciable property or other capital assets. 31.205-16 Section 31.205-16 Federal... or impairment of depreciable property or other capital assets. (a) Gains and losses from the sale...
Full Text Available In the past, different methods for asset depreciation have been defined but most of these procedures deal with certain parameters and inputs. The availability of certain parameters in many real world situations is difficult and sometimes impossible. The primary objective of this paper is to obtain methods for calculating depreciation where some of the defined parameters are under uncertainty. Hence, by using the fuzzy science basics, extension principle and α-cut technique, we rewrite some classic methods for calculating depreciation in fuzzy form. Then, for comparing the methods of fuzzy depreciation under uncertain conditions by using the formula of calculating the Fuzzy Present worth (FPW, the Present worth of Tax saving (PWTS of any aforementioned methods has been obtained. Finally, since the amount of tax savings achieved for each of the methods is a fuzzy number, one of the fuzzy prioritization methods is used in order to select the best depreciation technique.
... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Additional first year depreciation deduction for... to Individuals' Title 11 Cases § 1.1400L(b)-1 Additional first year depreciation deduction for...-percent additional first year depreciation deduction allowable under section 1400L(b) for qualified New...
... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Depreciation based on class lives for property... (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(a)-12 Depreciation based on class... section provides an elective class life system for determining the reasonable allowance for depreciation...
Full Text Available Our demarche is focused on understanding the accounting regulation process in Romania in order to accorde with the European Union Accounting Directives and the IAS/IFRS standards. In our essay we want to describe the Romanian solution adopted by the regulator concerning the active depreciation.
Ekboir, Javier M.; Jarvis, Lovell S.; Rey, Carlos
The depreciation rate for capital assets may have endogenous and exogenous components. Change in the exogenous component depends on technological change and/or environmental factors, shifts the production function, and independently affects profitability and investment. Change in the endogenous component does not. These hypotheses are tested using data on Uruguayan grass-legume pastures.
Forrester, Robert T.; Collins, Stephen J.
Information on depreciation concepts, accounting procedures, and reporting formats in not-for-profit institutions is provided. Details are included on the requirements and implications of the Financial Accounting Standards Board's Statement of Financial Accounting Standards no. 93 (FASB 93). Following highlights of FASB 93, an overview looks at…
Dennis-Escoffier, Shirley; Quintana, Olga
The Jobs and Growth Tax Relief Reconciliation Act of 2003 provides benefits for your medical group practice by quadrupling the expensing deduction and increasing additional first-year bonus depreciation. These increases are not permanent--some expire as soon as the end of 2004. So now is the time to start planning to maximize the tax-saving benefits for your practice.
Cann, Arnie; Calhoun, Lawrence G.; Tedeschi, Richard G.; Solomon, David T.
Positive changes (posttraumatic growth [PTG]) and negative changes (posttraumatic depreciation [PTD]) were assessed using the PTGI-42 with persons reporting changes from a stressful event. PTG and PTD were uncorrelated, and PTG was much greater than PTD. PTG was positively related to disruption of core beliefs and recent deliberate rumination and…
John W. Hartwick
We consider numerous variations on the theme that stock diminution weighted by marginal rent should be netted from basic NNP to account for economic depreciation of natural stocks. Mineral discoveries, durable exhaustible resources, and mining pollution effects are examined. Capital appreciation from transforming land in virgin forest to land in agriculture is considered. Attention is paid to second best prices.
..., unless the company maintains costs and related reserves for specific units or types of property. (c... depreciation and amortization of service company property. 256.108 Section 256.108 Commodity and Securities... COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Balance Sheet...
Full Text Available The purpose of the paper is to describe development in de lege lata regulation of the tangible assets tax depreciation in the Czech Republic. The period under consideration was that since 1990. For the period 1990–2009 the legal state valid and operative as of December 31st of the relevant year and in case of the year 2010 as of the state valid and operative as of June 30th were taken into account. To obtain information on relevant de lege lata regulation, the computerized system of legal information ASPI was used. The results of carried out comparison are presented above all in tables and connected commentaries.Even if the attention was paid only to one main selected category of property, it was necessary to approach to a description and assessment of only selected changes because of the extensiveness of the issue in focus. At the very beginning, the paper deals with the specification of the basic legal principles governing the Czech law. Subsequently the paper gives a description of the legal regulation valid and operative until 31st December 1992 and the way of transformation to new rules stated in the Act No. 586/1992 Coll., on Income Taxes, as amended. Since 1993, this Act on Income Taxes has represented the basic legal standard regulating among others the issue of property depreciation. In relation to regulations stated in this Act, the attention is paid to the development in selected aspects. Namely the depreciable period, number of depreciation categories, determination of depreciable tangible property according to Section 26 of the Act on Income Taxes, depreciation rates and coefficients are involved. Besides, the paper follows also the main means of tax liability optimization due the course of the period under consideration. After consideration of acquired results, one can observe that the most changes were realized on the level of relevant provisions of the Act on Income Taxes during the nineties of the last century. When speaking
Full Text Available The article considers the issue of allocation of depreciation costs in the dynamic inputoutput model of an industrial enterprise. Accounting the depreciation costs in such a model improves the policy of fixed assets management. It is particularly relevant to develop the algorithm for the allocation of depreciation costs in the construction of dynamic input-output model of an industrial enterprise, since such enterprises have a significant amount of fixed assets. Implementation of terms of the adequacy of such an algorithm itself allows: evaluating the appropriateness of investments in fixed assets, studying the final financial results of an industrial enterprise, depending on management decisions in the depreciation policy. It is necessary to note that the model in question for the enterprise is always degenerate. It is caused by the presence of zero rows in the matrix of capital expenditures by lines of structural elements unable to generate fixed assets (part of the service units, households, corporate consumers. The paper presents the algorithm for the allocation of depreciation costs for the model. This algorithm was developed by the authors and served as the basis for further development of the flowchart for subsequent implementation with use of software. The construction of such algorithm and its use for dynamic input-output models of industrial enterprises is actualized by international acceptance of the effectiveness of the use of input-output models for national and regional economic systems. This is what allows us to consider that the solutions discussed in the article are of interest to economists of various industrial enterprises.
Full Text Available Empowering employee plays essential role in having sustainable social capital. When social capital is depreciated, we may expect some negative consequences on society and working environment. Therefore, we need to investigate different factors influencing depreciation of social capital as well as empowering employees. The proposed model of this paper designs a questionnaire and distributes it among some randomly selected employees who worked for treasury department in Iran. The study uses two regression models, where empowering employees is a function of four independent variables including being effective, having the right to select, competency and being meaningful. The other regression model studies the relationship between depreciation of employee as dependent variable and four independent variables including job involvement, television, living affairs and generation change. The results of both regression analyses indicate that there were some positive and meaningful relationship between empowering employees as well as depreciation of employees as dependent variable and independent variables.
Full Text Available An important element of the accounting policies of enterprises, operating in the agricultural sector, is the organization of accountability of fixed biological assets. With the recent changes in the provisions of International Accounting Standards, effective 01.01.2016, bearer plants were removed from the scope of IAS 41 Agriculture and included within the scope of IAS 16 Property, plant and equipment. The aim of the study is to analyze the impact of changes on the accounting policies of agricultural enterprises, in particular the assessment of fixed biological assets and capabilities for charging depreciation. An important aspect is the synchronization of accounting and tax legislation regarding possibilities for the recognition of depreciation of fixed biological assets.
These final rules amend Medicare regulations to clarify which useful life guidelines may be used by providers of health care services to determine the useful life of a depreciable asset for Medicare reimbursement purposes. Current regulations state that providers must utilize the Departmental useful life guidelines or, if none have been published by the Department, either the American Hospital Association (AHA) useful life guidelines of 1973 of IRS guidelines. We are eliminating the reference to IRS guidelines because these are now outdated for Medicare purposes since they have been rendered obsolete either by the IRS or by statutory change. We are also deleting the specific reference to the 1973 AHA guidelines since these guidelines are updated by the AHA periodically. In addition, we are clarifying that certain tax legislation on accelerated depreciation, passed by Congress, does not apply to the Medicare program.
Holmes, John R; Felsenthal, David
Healthcare financial executives of not-for-profit hospitals may be overdepreciating and understating the value of the hospital building on their financial statements. Changing the remaining lives of assets and their depreciation will help enhance the bottom line for many organizations. Ensuring that they are correctly stating the investment value of their assets is one way CFOs can have a positive impact on their organization's bottom line in a tough economy.
Qian, C.; Fan, X.J.; Fan, J.J.; Yuan, C.A.; Zhang, G.Q.
Light Emitting Diode (LED) luminaires and lamps are energy-saving and environmental friendly alternatives to traditional lighting products. However, current luminous flux depreciation test at luminaire and lamp level requires a minimum of 6000 h testing, which is even longer than the product development cycle time. This paper develops an accelerated test method for luminous flux depreciation to reduce the test time within 2000 h at an elevated temperature. The method is based on lumen maintenance boundary curve, obtained from a collection of LED source lumen depreciation data, known as LM-80 data. The exponential decay model and Arrhenius acceleration relationship are used to determine the new threshold of lumen maintenance and acceleration factor. The proposed method has been verified by a number of simulation studies and experimental data for a wide range of LED luminaire and lamp types from both internal and external experiments. The qualification results obtained by the accelerated test method agree well with traditional 6000 h tests. - Highlights: • We develop an accelerated test method for LED luminaires and lamps. • The method is proposed based on a “Boundary Curve” concept. • The parameters of the boundary curve are extracted from LM-80 test reports. • Qualification results from the proposed method agree with ES requirements.
Full Text Available The present work approaches an important topic for credit institutions: limiting the credit risk and determining the prudential value adjustments for the depreciation of client credits, and their reflection in the accounting statements. The Chart of Accounts applicable to credit institutions includes class-two accounts Operations with clients and expenses and revenues accounts, which help record the adjustments for receivables depreciation in operations with clients. To constitute, diminish or annul depreciations, credit institutions have the obligation to assure the classification of their credits based on classification categories according to three criteria: financial performance, debt service and initiation of juridical procedures. By the present study, we present the way the credit portfolio is structured according to the criteria mentioned and the reflection in accounting of the prudential adjustments of value. The article ends with the authors’ conclusions regarding the specificity of the way of classification of the credits according to risk categories in agreement to the evolution of the class determination criteria.
Weng, Shuo-Chun; Chen, Yu-Chi; Chen, Ching-Yu; Cheng, Yuan-Yang; Tang, Yih-Jing; Yang, Shu-Hui; Lin, Jwu-Rong
The effect of health depreciation in older people on medical care demand is not well understood. We tried to assess the medical care demand with length of hospitalization and their impact on profits as a result of health depreciation. All participants who underwent comprehensive geriatric assessment were from a prospective cohort study at a tertiary hospital. A total of 1191 cases between September 2008 to October 2012 were investigated. Three sets of qualitative response models were constructed to estimate the impact of older adults' health depreciation on multidisciplinary geriatric care services. Furthermore, we analyzed the factors affecting the composite end-point of rehospitalization within 14 days, re-admission to the emergency department within 3 days and patient death. Greater health depreciation in elderly patients was positively correlated with greater medical care demand. Three major components were defined as health depreciation: elderly adaptation function, geriatric syndromes and multiple chronic diseases. On admission, the better the basic living functions, the shorter the length of hospitalization (coefficient = -0.35, P age and length of hospitalization. However, factors that correlated with relatively good outcome were functional improvement after medical care services and level of disease education. An optimal allocation system for selection of cases into multidisciplinary geriatric care is required because of limited resources. Outcomes will improve with health promotion and preventive care services. Geriatr Gerontol Int 2017; 17: 645-652. © 2016 Japan Geriatrics Society.
Marmont Lobo, Rui F.; de Sousa, Miguel Rocha
This article aims at a new approach for a known fundamental result: barter or trade increases economic value. It successfully bridges the gap between the theory of value and the exchange process attached to the transition from endowments to the equilibrium in the core and contract curve. First, we summarise the theory of value; in Section 2, we present the Edgeworth (1881) box and an axiomatic approach and in Section 3, we apply our pure exchange model. Finally (in Section 4), using our open econo-physics pure barter (EPB) model, we derive an improvement in value, which means that pure barter leads to a decline in depreciation rate.
Jayawardena, Asiri; Marcus, Daniel; Prugue, Ximena; Narendran, Nadarajah
One of the main advantages of multi-die array light-emitting diodes (LEDs) is their high flux density. However, a challenge for using such a product in lighting fixture applications is the heat density and the need for thermal management to keep the junction temperatures of all the dies low for long-term reliable performance. Ten multi-die LED array samples for each product from four different manufacturers were subjected to lumen maintenance testing (as described in IES-LM-80-08), and their resulting lumen depreciation and failure modes were studied. The products were tested at the maximum case (or pin) temperature reported by the respective manufacturer by appropriately powering the LEDs. In addition, three samples for each product from two different manufacturers were subjected to rapid thermal cycling, and the resulting lumen depreciation and failure modes were studied. The results showed that the exponential lumen decay model using long-term lumen maintenance data as recommended in IES TM-21 does not fit for all package types. The failure of a string of dies and single die failure in a string were observed in some of the packages.
The paper investigates the relationship between the willingness to pay and the cost of illness approach with respect to the evaluation of economic burden due to adverse health effects. The basic intertemporal framework is provided by Grossman's pure investment model, while effects on individual morbidity are taken to be generated by marginal changes in the rate of health capital depreciation. More specifically, both the simple example of purely temporary changes and the more general case of persistent variations in health capital depreciation are discussed. The analysis generates two principal findings. First, for a class of identical individuals cost as measured by the cost of illness approach is demonstrated to provide a lower bound on the true welfare cost to the individual, i.e. cost as given by the willingness to pay approach. Moreover, the cost of illness is increasing in the size of the welfare loss. Second, if one takes into account the possible heterogeneity of individuals, a clear relationship between the cost values supplied by the two approaches no longer exists. As an example, the impact of variations in either financial wealth or health capital endowment is discussed. Thus, diversity in individual type turns out to blur the link between cost of illness and the true economic cost.
Full Text Available The purpose of this paper is to examine the impacts of the real exchange rate, the government deficit and other relevant variables on aggregate output in Slovenia. Few of the previous studies have applied the AD/AS model to examine the impacts of major macroeconomic variables on aggregate output. This paper makes contributions to the literature by applying a rigorous model to examine how real GDP is affected by the real exchange rate, fiscal policy and other related variables. The exponential GARCH model is applied in empirical work. The paper finds that real depreciation of the Euro may affect Slovenia’s aggregate output positively or negatively and that more central government deficit as a percent of GDP does not affect aggregate output. In addition, Slovenia’s aggregate output is positively associated with the real stock price, the real oil price and real total labor cost or wage and is negatively influenced by the real lending rate and the expected inflation rate. Recent real depreciation of the Euro would help Slovenia’s aggregate output whereas expansionary fiscal policy would not be effective in stimulating the economy.
Full Text Available Despite substantial evidence that economic growth is influenced by taxation, the impact of Section 179 on GDP is unclear. Section 179 of the Internal Revenue Code enacted in 1958 has operated for several decades in the United States. In addition, in late 2010, two congressional acts affecting Section 179 have been passed, i.e. The Tax Relief Act of 2010 and The Small Business Jobs Act of 2010. The essence of these adoptions is to provide incentives for corporate as well as individual taxpayers. However, there are concerns as to the degree of economic growth these adoptions will provide. This research is therefore focused on showing the correlation between these Section 179 deductions, depreciation and economic growth as the Section 179 figures are debated and changed annually. The study suggests that annual increments of capital depreciation deductions will aid corporate growth as well as other variables that affect economic growth in the United States. However, the benefits for small business are lower than for corporations.
Full Text Available The paper investigates the impact of exchange rate depreciation on the balance of payments (BOP in Nigeria over the period 1961–2012. The analysis is based on a multivariate vector error correction framework. A long-term equilibrium relationship was found between BOP, exchange rate and other associated variables. The empirical results are in favour of bidirectional causality between BOP and other variables employed. Results of the generalized impulse response functions suggest that one standard deviation innovation on exchange rate reduces positive BOP in the medium and long term, while results of the variance decomposition indicate that a significant variation in Nigeria’s BOP is not due to changes in exchange rate movements. The policy implication is that exchange rate depreciation which has been preponderant in Nigeria since the mid-1980s has not been very useful in promoting the country’s positive BOP. It is recommended that growth in the real sector should be improved to enhance exports, create employment, curb inflation and reduce poverty, while cutting non-productive imports, attracting foreign private investment and implementing well coordinated macroeconomic policies that impact inflation positively and stimulate exchange rate stability.
Fellows, G. Kent
The movement from traditional regulatory hearings to negotiated settlements represents both a departure from cost of service regulation and a relaxation of regulatory oversight. Under negotiation parties are able to renegotiate inclusions in their cost of service while simultaneously creating a profit margin for the regulated firm where none existed under the cost of service outcome of a traditional hearing. This paper constructs a model to illustrate the existence of positive gains to pipeline and shipper from the re-allocation of expenses through time in the regulated pipeline services market in Canada. Behaviour consistent with the model is observable in anecdotal and econometric evidence gathered from the library of the National Energy Board of Canada, responsible for pipeline toll regulation in Canada. Empirical investigation by into settlement procedures in the Florida electricity market reveals similar findings; however, this analysis represents the first attempt to model the behaviour formally. The econometric analysis uses new data collected and compiled specifically for this exercise. - Research highlights: → Regulated firms' preference for negotiated settlements over litigation is examined. → A mathematical framework for the impact of settlements on profits is established. → Deferred depreciation is identified as a likely outcome of negotiated settlements. → The hypothesis of deferred depreciation is tested using Canadian Pipeline Data.
Full Text Available The aim of this study is to analyze how depreciation rules influence the decision behavior of investors. For this purpose, we conduct a laboratory experiment in which participants decide on the composition of an asset portfolio in different choice situations. Using an experimental setting with different payment periods, we show that accelerated compared to straight-line depreciation can increase the willingness to invest as hypothesized by theory. However, this expected behavior is only observed in a more complex environment (with a subsidy and not in a less complex environment (without a subsidy.
... 49 Transportation 9 2010-10-01 2010-10-01 false Dismantling retired property and depreciation (accounts XX-27-39 and 62-27-00). 1242.51 Section 1242.51 Transportation Other Regulations Relating to... (accounts XX-27-39 and 62-27-00). Separate common expenses in proportion to the separation of common repair...
... 49 Transportation 9 2010-10-01 2010-10-01 false Dismantling retired property and depreciation (accounts XX-26-39 and 62-26-00). 1242.37 Section 1242.37 Transportation Other Regulations Relating to... (accounts XX-26-39 and 62-26-00). Separate common expenses in each account in proportion to the separation...
Khachyan, G.A.; Petrov, I.M.; Vorob'ev, I.E.; Nizhnik, I.A.; Pylypyuk, R.V.
Questions, related to determining the economically grounded service life of NPP main production funds are considered. It is recommended to differentiate the depreciation standards by the operation duration. It is proposed to arrange the NPP buildings taking into account modern rates of technical progress in power engineering
Zhang, Zhong; Wang, Jianxue; Wang, Xiuli
Highlights: • A quantitative depreciation cost model is put forward for lithium batteries. • A practical charging/discharging strategy is applied to battery management. • The depth of discharge of the battery storage is scheduled more rationally. • The proposed strategy improves the cost efficiency of lithium batteries in MGs. - Abstract: An energy storage system is critical for the safe and stable operation of a microgrid (MG) and has a promising prospect in future power system. Economical and safe operation of storage system is of great significance to MGs. This paper presents an improved management strategy for lithium battery storage by establishing a battery depreciation cost model and employing a practical charging/discharging strategy. Firstly, experimental data of lithium battery cycle lives, which are functions of the depth of discharge, are investigated and synthesized. A quantitative depreciation cost model is put forward for lithium batteries from the perspective of cycle life. Secondly, a practical charging/discharging strategy is applied to the lithium battery management in MGs. Then, an optimal scheduling model is developed to minimize MG operational cost including battery depreciation cost. Finally, numerical tests are conducted on a typical grid-connected MG. Results show that the depth of discharge of storage is scheduled more rationally, and operational cost is simultaneously saved for MG under the proposed management strategy. This study helps to improve the cost efficiency and alleviate the aging process for lithium batteries.
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accumulated depreciation-Property held for future telecommunications use-Account 3200. 36.504 Section 36.504 Telecommunication FEDERAL... TELECOMMUNICATIONS COMPANIES 1 Reserves and Deferrals § 36.504 Accumulated depreciation—Property held for future...
... taxpayer is legally separated from his spouse under an interlocutory decree of divorce, the taxpayer and... divorce, an individual transfers depreciable property to his spouse and, because of this section, the gain... is treated as ordinary income by reason of this section shall be taxable to the transferor...
Shi, Dong-Mei; Zhuang, Yong; Wang, Bing-Hong
In this work, the depreciation effect of public goods is considered in the public goods games, which is realized by rescaling the multiplication factor r of each group as r‧=r( (β≥0). It is assumed that each individual enjoys the full profit r of the public goods if all the players of this group are cooperators. Otherwise, the value of public goods is reduced to r‧. It is found that compared with the original version (β=0), the emergence of cooperation is remarkably promoted for β>0, and there exist intermediate values of β inducing the best cooperation. Particularly, there exists a range of β inducing the highest cooperative level, and this range of β broadens as r increases. It is further presented that the variation of cooperator density with noise has close relations with the values of β and r, and cooperation at an intermediate value of β=1.0 is most tolerant to noise.
Full Text Available In present study by virtue of the importance of the fiscal statement contents and illiquid items ignored by the merchant the depreciation contents relation with abnormal return of the shares and future benefits are examined in order to influence the items under consideration of the investors to take related decisions; 94 companies were selected from the accessible universe in five years (2006-2010 to have the data necessary for the study in order to achieve the goal. The simple and multivariable regression statistical techniques Chow and Hausman Test were used to test the hypotheses. The significant test was conducted for the paradigms by using the ‘F’ and ‘T’ statistics. The study findings show there is no relation between the depreciation expense and abnormal return and there is a significant and positive relation between the depreciation expense and future benefits.Key Words: Abnormal return, Information Contents, depreciation, abnormal return.
... 49 Transportation 9 2010-10-01 2010-10-01 false Dismantling retired road property and depreciation (accounts XX-17-39, XX-18-39, XX-19-39, 62-17-00, 62-18-00, and 62-19-00). 1242.30 Section 1242.30....30 Dismantling retired road property and depreciation (accounts XX-17-39, XX-18-39, XX-19-39, 62-17...
Chang Woon Nam
This study compares incentive effects of various tax depreciation methods which are currently employed in selected OECD countries. Their generosity is determined on the basis of Samuelsonâ€™s true economic depreciation. For this purpose, the present value model is applied. The central issue is that the so-called historical cost accounting method, which is adopted in practice when calculating the corporate tax base, causes fictitious profits in inflationary phases that should also be taxed. Th...
Koncipko Natal'ja Vladimirovna
Full Text Available Reindustrialization of the national economy of Russia in the conditions of tightening economic sanctions poses industrial corporations, particularly with state participation, the task of effective and rational use of private sources of funding. Today it is largely depends on the chosen and implemented, in fact, depreciation strategy of the state. In this regard, the main scientific idea of the article is in the economic justification of the amounts of material benefit when implementing different approaches for the calculation of depreciation in real terms of modern tax legislation of the Russian Federation. The object of the study selected the process of formation of own sources of financing of economic activity in conditions of re-industrialization of the domestic industry. The study serve as a methodological approaches used in practice to develop the depreciation policy, including methods and techniques to calculate the material benefits of different scenarios for the replenishment of own sources of financing production. To the main scientific result of the research is proposed by the authors of the financial mechanism of the formation and replenishment of own sources of financing is presented as a multi-level relationship between subjects and objects, principles and methods, including scenarios, tools, and methods of forming the effective depreciation policy (strategy of individual corporations and their groups. The proposed definition of effective depreciation policy under which the table presents the calculation of depreciation using bonus depreciation linear and nonlinear methods, which show the maximization depreciation income and minimize tax exemptions. For example, the economic activities of industrial corporations proved the legality of obtaining the maximum tax values, on the one hand, and economic (material benefits, on the other, and in the current field of modern Russian tax legislation.
Rubio Varas, M. del Mar
The paper contrasts empirically the results of alternative methods for estimating the value and the depreciation of mineral resources. The historical data of Mexico and Venezuela, covering the period 1920s-1980s, is used to contrast the results of several methods. These are the present value, the net price method, the user cost method and the imputed income method. The paper establishes that the net price and the user cost are not competing methods as such, but alternative adjustments to diff...
The comparison with National Ambient Air Quality Standards does not always depict a true picture of the Air Quality Status of a study area. As an alternative an index that measures depreciation in Air Quality on more realistic terms has been proposed and applied to the ambient air monitoring data collected from some areas of Korba Coalfields in India. Results have been discussed in detail to illustrate the application of the proposed index and utility in bringing out more realistic air quality assessment.
Goldschmidt, Y; Gafni, A
The economic aspect of depreciation and interest on capital are incorporated within a managerial accounting framework by treating both items as imputed charges to be debited to the users of the assets' services. The costs of these services is examined for individual assets that provide either uniform or declining service over the expected life, and for a stock of assets where the character of the individual assets is ignored. By using imputed charges, the hospital's net income is allocated to its sources.
Full Text Available With the promulgation of IAS 36 "Depreciation of Assets" to ensure a consistent approach of reversible loss of value, removing the specific nationals practices and such the differences what appear as a result of the different treatments. In the chain of procedures for determining the depreciation of an asset/cash generating unit is required first the crossing phase of identification to an possible impaired assets, being necessary for the strict professional reasoning to each business. Applying the test impairment is not random and not to all assets of an enterprise. In general, the standard requires for companies to make the impairment tests when there are signs that an asset may be impaired (but annually for intangible assets with an indefinite useful life and commercial fund. The opportunity given by IAS 36 " Depreciation of Assets" to choose in determining of recoverable amount, between two values is not accidental. It is considered that the company can recover the value of its assets through use or market capitalization. However measurement of the two values is a complex process, very expensive for many businesses, own estimates based on Management Company with a strong subjective load, which is reflected on the certainty and reliability of obtained data.
Kunz, Simon; Joseph, Stephen; Geyh, Szilvia; Peter, Claudio
Findings on the relationship of posttraumatic growth (PTG) with adjustment to potentially traumatic events are inconsistent, whereupon posttraumatic depreciation (PTD) has been suggested as a possible moderator. The objective of this study is to investigate the associations between PTG and PTD on one side and life satisfaction and indicators of mental and physical health on the other side in individuals with spinal cord injury (SCI). The primary study aim is to test whether PTD moderates the relationships of PTG and different adjustment indicators. A total of 141 patients administered to one of the four Swiss SCI rehabilitation centers completed questionnaires assessing PTG and PTD and different indicators of mental and physical health as well as life satisfaction at discharge from first rehabilitation. Correlational and regression methods were used to examine the research question. PTG and PTD were significantly positively correlated (rs = .47). PTD was significantly associated with lower mental and physical health and lower life satisfaction, with small to large effect sizes. PTD moderated the associations of PTG with symptoms of depression and life satisfaction (β of interaction term = -.18 and .24, respectively). PTG was significantly related to lower levels of symptoms of depression and higher life satisfaction in individuals experiencing moderate to high levels of PTD. In contrast, PTG was not significantly related to these outcomes in individuals with low PTD levels. The neglect of PTD in research partially explains mixed findings on the relationship of PTG and adjustment to potentially traumatic events. (PsycINFO Database Record (c) 2017 APA, all rights reserved).
Irina D. Demina
Full Text Available It is indicated that domestic economy is experiencing a shortage of investment.The acceleration of the processes of import substitution is one of the most important challenges facing the domestic economy at present.Investments, especially capital investments and related investment relations constitute the basis for the development of the national economy and improving the efficiency of social production as a whole. A problem of formation of the amortization fundremains actual at the moment. In the modern scientific and educational literature amortization fund means the fund, including the use of funds to complete the restoration and repair of the fixed assets. This paper makesthe analysis of the situation in the area of investment in the fixed capital, which has developed in Russia for the past severalyears. The aim of this paper is to study the investment climate in the country based on the analysis of investments in the fixed capital by the sources of financing and types of the economic activity. The work is based on dynamic and structural analysis of analytical and statistical information on the processes occurring in this field.As a result, it can be noted that in spite of a number of efforts being made, in general, there are low growth rates in industry, there is a deficit of investments in the fixed assets. Most of the investments in fixed assets are carried out at the expense of the organizations’ own funds. A significant number of economic entities do not have the means, necessary for the technological renewal. Unfortunately, the regulatory framework in the field of accounting for the fixed assets and accrual of depreciation does not imply the use of a special account for the accumulation, and, most importantly, for the purposeful control of the use of the depreciation fund.First of all, it is necessary for companies with state participation and monopoly organizations. The lack of control over the targeted use of the depreciation fund
Stychno, Ewa; Kulczycka, Kinga
Stychno Ewa, Kulczycka Kinga. Pracoholizm w kategoriach deprecjacji pracy pielęgniarki. Wybrane aspekty = Workaholism in categories of nurses’ work depreciation. Chosen aspects. Journal of Education, Health and Sport. 2016;6(10):11-21. eISSN 2391-8306. DOI http://dx.doi.org/10.5281/zenodo.159507 http://ojs.ukw.edu.pl/index.php/johs/article/view/3920 The journal has had 7 points in Ministry of Science and Higher Education parametric evaluation. Part B item 755 (23.12....
Ewa Stychno; Kinga Kulczycka
Stychno Ewa, Kulczycka Kinga. Pracoholizm w kategoriach deprecjacji pracy pielęgniarki. Wybrane aspekty = Workaholism in categories of nurses’ work depreciation. Chosen aspects. Journal of Education, Health and Sport. 2016;6(10):11-21. eISSN 2391-8306. DOI http://dx.doi.org/10.5281/zenodo.159507 http://ojs.ukw.edu.pl/index.php/johs/article/view/3920 The journal has had 7 points in Ministry of Science and Higher Education parametric evaluation. Part B item 755 (23.12.2...
With the continuous development of market economy,enterprise financial management is also be changed accord-ingly.And fixed assets as an important asset of the enterprise,it's about the size of the depreciation of a direct impact on corporate profits and income tax,etc.,so we chose the correctness of the fixed assets depreciation method will play an important role.%随着市场经济的不断发展，企业财务管理方式也在随之发生改变。而固定资产作为企业的一项重要资产，它的折旧额的大小直接影响着企业的利润及所得税等方面，所以选择固定资产折旧方法的正确性就起着举足轻重的作用。
Rohrbach, Norman; And Others
This project developed four lessons that reflect the 1981 tax laws as they relate to the use of investment credit and depreciation in farm accounting systems. Project staff reviewed tax laws and related materials and identified four lessons in farm management and supervised occupational experience that needed revision. Materials were then…
Mooi-Reci, Irma; Ganzeboom, Harry B
Using longitudinal data from the Dutch Labor Force Supply Panel (OSA), this article examines how unemployment scarring (i.e., wage setbacks following unemployment) and its underlying mechanisms operate across gender in the Netherlands over the period 1985-2000. A series of fixed effect panel models that correct for unobserved heterogeneity, reveal a notable disparity in unemployment scarring by gender. Interestingly, while unemployment scarring is short-lived and partly conditional upon human capital differences among women, it is strongly persistent among men and contingent upon old age, ethnicity, and tight economic conditions. Our findings provide new evidence regarding unemployment scarring by gender while they support the hypothesis that among women the effects of unemployment scarring are predominantly driven by human capital depreciation, while among men stigma effects dominate. Copyright © 2014 Elsevier Inc. All rights reserved.
Isyuniarto and Andrianto
The influence of ozonated time towards degree depreciation of Bode, COD, TSS and phosphate in hospital liquid waste was done. This research aim study influence of lime adding and ozone using to reduce of BOD, COD, TSS and phosphate in hospital waste. Added of lime mean for total increase ion OH - , while parameter of ozonization time mean to complete organic compounds oxidation in waste and flock formation. From this research it was found that optimum lime addition was 1.1% (% weight) and ozonization time was 20 minutes. In this condition it was achieved degree of BOD = 18.88 mg/l; COD = 25.68 mg/l, TSS = 80 mg/l and phosphate = 1.52 mg/l. This condition fulfil quality standard decided, that has to BOD = 75 mg/l; COD = 100 mg/l, TSS = 100 mg/l and phosphate = 2.0 mg/l. (author)
Full Text Available Il presente articolo esamina i vantaggi relativi dei tassi di cambio fluttuanti nei confronti di un regime di tassi di cambio a parità rigidamente ancorate (hard peg, ponendo particolare enfasi sulle implicazioni per la domanda effettiva. In particolare, esso valuta se un deprezzamento della valuta abbia un effetto benefico sulla domanda aggregata e dunque sull’occupazione. Si sostiene che tale questione è centrale per il principio della domanda effettiva, e che l’idea che un deprezzamento valutario sia in grado di stabilizzare la domanda effettiva, equivale in larga misura a sostenere che la flessibilità (verso il basso dei salari nominali (e reali possa assicurare la piena occupazione. Coerentemente con ciò, viene analizzata la relazione tra la flessibilità verso il basso dei salari e la domanda effettiva, e viene valutata criticamente (dal punto di vista sia teorico sia empirico l’ipotesi che la flessibilità del tasso di cambio possa avere proprietà stabilizzanti quando si tenga conto di shock esogeni di varia natura. L’articolo si chiude con brevi deduzioni di teoria e di politica economiche. This paper examines the relative advantages of floating exchange rates against a system of exchange rates for the same rigidly anchored (hard peg, with particular emphasis on the implications for effective demand. In particular, it will assess whether a currency depreciation has a beneficial effect on aggregate demand and hence employment. It is argued that this issue is central to the principle of effective demand, and that the idea that a currency depreciation is able to stabilize the effective demand, is equivalent to a large extent to support that flexibility (down in nominal wages (and real to ensure full employment. Consistent with this, we analyze the relationship between the downward flexibility of wages and effective demand, and is critically evaluated (in terms of both theoretical and empirical hypothesis that the flexibility
Eder, Renate; Arnberger, Arne
Research on recreational place attachment suggests that place identity, or the emotional/symbolic ties people have to places, and place dependence, which describes a functional attachment to a specific place, influence the perception of social and environmental site conditions. Recent research, however, has found that place attachment is not always a predictor of such perceptions. This study investigated the influence of place attachment and experience use history on the perception of depreciative visitor behavior, recreation impacts and crowding in an urban national park. In 2006, 605 on-site visitors to the heavily-used Viennese part of the Danube Floodplains National Park were asked about past experience, place attachment, perceptions of depreciative visitor behavior, crowding, changes in visitor numbers during the past ten years, and recreation impacts on wildlife. Confirmatory factor analysis confirmed the two dimensions of place attachment. Linear regression analyses found that place identity and place dependence were related to some perceived depreciative visitor behaviors and visitor number changes but not to crowding, while experience use history additionally related to perceived crowding. Visitors with higher place attachment and past experience were more sensitive to social and environmental site conditions. Management implications of the findings are discussed.
Full Text Available In this paper, a fuzzy multiobjective model which chooses the best mix of renewable energy options and determines the optimal amount of energy to be transferred from each resource to each end use is proposed. The depreciation of equipment along with time value of money has been taken into account in the first objective function while the second and the third objective functions minimize the greenhouse gas emissions and water consumption, respectively. Also, this study is one of the pioneer works that has considered demand-side management (DSM as a competitive option against supply-side alternatives for making apt energy planning decisions. Moreover, the intrinsic uncertainty of demand parameter is considered and modeled by fuzzy numbers. To convert the proposed fuzzy multiobjective formulation to a crisp single-objective formulation the well-known fuzzy goal programming approach together with Jimenez defuzzifying technique is employed. The model is validated through setting up a diversity of datasets whose data were mostly derived from the literature. The obtained results show that DSM programs have greatly contributed to cost reductions in the network. Also, it is concluded that the model is capable of solving even large-scaled instances of problems in negligible central processing unit (CPU times using Lingo 8.0 software.
Full Text Available The Romanian accounting system has gone through a radical reform in the last years, but the preoccupations for improving and developing Romanian accounting still continue. In order to preserve the general objective of rendering available to financial managers and analysts a common internationally agreed framework for drawing up and presenting financial statements, accounting professionals have the duty to contribute to the elaboration of accounting policies capable to transform accounting in an essential leadership instrument. Under these circumstances, there is the attempt to identify a dialogue form between accounting norms and policies, between the freedom to choose accounting procedures and the obligation to provide users with credible relevant information. The present work aims to make a thorough analysis of fair value adjustment - version of the depreciated replacement cost - which is specific to specialized corporal immobilized assets seldom commercialized on the market, by starting from the approaches and concepts existing in specialized literature, while afterwards it will carry out a comparative study between normative provisions and the concrete reality of Romanian accounting practice. Aware that fair value adjustment represents the profession of assessment experts, the presents work aims to present the potential models for quantifying fair value, which is an useful information basis for accounting professionals who have one more instrument at their disposal, for effectively and practically applying IRFS norms. Acknowledgement: This work was cofinanced from the European Social Fund through Sectorial Operational Programme Human Resources Development 2007-2013, project number POSDRU/1.5/S/59184 Performance and excellence in postdoctoral research in Romanian economics science domain.,institution:Alexandru Ioan Cuza - University of Iasi, period: 01.11.2010 - 30.04.2013, tutor: Ph.D. Professor Vasile Cocris
Kroemeke, Aleksandra; Bargiel-Matusiewicz, Kamilla; Kalamarz, Magdalena
Objectives: Post-traumatic growth (PTG) and its opposite-post-traumatic depreciation (PTD)-may be treated as important indicators of the patient quality of life. In the absence of studies on both, PTG and PTD in cancer patients, we investigated (1) coping strategies and support effectiveness as predictors of PTG and PTD in post-mastectomy women, (2) homogeneous classes with different intensity of PTG and PTD symptoms, and (3) correlates of class membership. Methods: Coping strategies (Brief COPE), support effectiveness (SSE-Q), PTG (PTGI), and PTD (negatively reworded items of PTGI) were measured in 84 post-mastectomy women (mean age = 62.27, SD = 8.38). Multiple regression, two-step cluster, and multinomial logistic regression were applied. Results: PTG and PTD had unique predictors: time since diagnosis and positive emotion-focused coping predicted PTG ( R 2 = 0.24), while negative emotion-focused and avoidance-focused coping and low support effectiveness were linked to PTD ( R 2 = 0.14). Four groups of PTG × PTD symptoms were identified: high PTG low PTD group (52.4%), low PTG low PTD group (17.9%), high PTG high PTD group (15.5%), and low PTG high PTD group (14.3%). Higher emotion- and avoidance-focused coping was characteristic for the high PTD low PTG group ( R 2 = 0.41). Conclusion: Our findings shed light on the coexistence and unique predictors of PTG and PTD after mastectomy, indicating heterogeneity in PTG and PTD levels among post-mastectomy women.
Full Text Available If accounting issues concerning the calculation of fixed assets depreciation are considered by most economists as rationaland appropriate to the requirements of market changes, then, when it comes to the interpretation of this problem for taxpurposes the situation becomes much more contradictory and unusual. In addition, the differences between accountingand taxation rules concerning the determination of amortization amounts are so significant, that it seems, voluntarily orinvoluntarily, that there is a lack of a unique approach at the state level to solve this issue, and the unwillingness ofcompetent bodies to harmoniously combine the interests of society as a whole and partially those of economic agents.
Francke, M.K.; van de Minne, A.M.
We introduce a hedonic price model that enables us to disentangle the value of a property into the value of land and the value of structure. For given reconstruction costs, we are able to estimate the impact of physical deterioration, functional obsolescence and vintage effects on the structure and
phenomenon researched mostly by psychologists, whom focalize on the workaholic’s relations with his relatives. Nursing is one professions in which stress is irreplaceable and is a result of the nature of the profession itself. Inappropriate dealing with stress leads to developing the burnout syndrome. Yet this addiction has a negative influence on workaholic’s actions in his work environment. Therefore this issue should be taken into an area of scientific research also by staff managers of human resources. Aim of study This study’s purpose is to research workaholism and its negative impact in categories of nurses’ work depreciation. Workaholism disrupts the balance between professional work and personal life. The addict’s commitment to his family becomes severely limited, he lacks time for personal arrangements and interests. Such state of affairs causes further stress and burnout, which spreads over the individual’s relatives. Increasing difficulties related to performed work, constant state of competition, uncertainty of employment will be intensifying the negative aspect of workaholism and weakening adaptive mechanisms. Conclusion Therefore, it is vital for the management staff to realise that employees-workaholics do not benefit the company as much as employees with the ability to control their own lives, work and family.
From life cycle perspective,incorporating the principle of economy of scope,according to the accounting standards for enterprises,authors deem that accounting treatment of URT assets depreciation and financial interests should be conformed with realization model of asset,depreciation should be taken up and interests should be shared on the basis of value magnitude during the realization of economic benefits to truly reflect the particular economic essence.%在全生命周期视角下,结合范围经济原理,根据会计准则的要求,城市轨道交通企业资产折旧和融资利息的会计处理应根据资产收入实现模式,按照价值量基础在经济利益真正实现的期间来合理计提折旧和分摊利息,从而真实地反映其特殊的经济实质.
Hockenberry, Jason M; Helmchen, Lorens A
To test how practice interruptions affect worker productivity, we estimate how temporal breaks affect surgeons' performance of coronary artery bypass grafting (CABG). Examining 188 surgeons who performed 56,315 CABG surgeries in Pennsylvania between 2006 and 2010, we find that a surgeon's additional day away from the operating room raised patients' inpatient mortality by up to 0.067 percentage points (2.4% relative effect) but reduced total hospitalization costs by up to 0.59 percentage points. Among emergent patients treated by high-volume providers, where temporal distance is most plausibly exogenous, an additional day away raised mortality risk by 0.398 percentage points (11.4% relative effect) but reduced cost by up to 1.4 percentage points. This is consistent with the hypothesis that as temporal distance increases, surgeons are less likely to recognize and address life-threatening complications. Our estimates imply additional intraprocedural treatment intensity has a cost per life-year preserved of $7871-18,500, well within conventional cost-effectiveness cutoffs. Copyright © 2014 Elsevier B.V. All rights reserved.
Charles Albino Schultz
Full Text Available O presente estudo é uma análise das diferentes abordagens da depreciação na legislação fiscal no Brasil e na Alemanha. Foi realizada por meio de um estudo descritivo que simula a aplicação das diferentes fórmulas de cálculo das parcelas de depreciação deum tomógrafo e da construção anexa em um hospital universitário público e um hospital privado. A legislação fiscal brasileira mostrou-se mais simples que a alemã, contudo, ao mesmo tempo, permite um número indefinido de alternativas de depreciação, por ser possível a adoção de fórmulas de cálculo diferentes das especificadas na legislação. Além disso, constatou-se a ausência de uma legislação sobre a depreciação em instituições públicas. Já, na Alemanha, a legislação permite mais fórmulas de cálculo, entretanto, com parâmetros rígidos de enquadramento em determinados métodos utilizados como incentivo. A utilização da depreciação como forma de atribuir incentivos à renovação tecnológica e ao desenvolvimento de setores específicos é idêntica em ambos os países e, normalmente, é exercida por meio da depreciação acelerada. Uma característica específica da legislação alemã consiste no fato desta ser aplicada tanto a hospitais particulares quanto a hospitais públicos, enquanto que no Brasil a depreciação é exclusiva à contabilidade das empresas privadas.This study is an analysis of several different approaches of the reduction of the taxlegislation in Brazil and Germany. It was accomplished through a descriptive study thatsimulates the application of different formulas for calculating depreciation of portionsof a CT scan and the building attached to a public university hospital and a privatehospital. The Brazilian tax legislation proved to be simpler than the German, however,at the same time it allows an indefinite number of alternatives for depreciation, once itis possible the adoption of different formulas for calculating from
... the owner of record is established by reference to the hospital's or SNF's recorded historical cost of... normal economic and technological changes; climatic and other local conditions; and the provider's policy... the purchase price for the purpose of determining allowable historical cost. (9) Net book value. The...
Trifan, A.; Anton, C.
In order to give a true and fair view, accounting should be led by its own principles, without being distorted by value adjustments for taxation purposes. To achieve this goal, accounting must be separated from taxation, i.e., the tax recognition of the magnitude of some expenditure should not be subject to their impact on accounting. Although formally accepted, the disconnection of taxation from accounting continues to experience difficulties. But a certain progress can be detected. The regi...
Influência do cálculo de depreciação no imposto de renda e no fluxo de caixa de uma atividade de transporte florestal Influence of methods for calculating depreciation on the income tax and cash flow of a forest transportion activity
Luis Carlos de Freitas
Full Text Available Este trabalho buscou ilustrar um cenário de alternativas na cobrança de impostos, baseado em diferentes métodos de depreciação. A referência foi a atividade de transporte florestal, sendo o estudo desenvolvido para o caminhão bitrem. O fluxo de caixa foi calculado antes e depois dos impostos, sendo estes determinados com base num porcentual incidido sobre a renda tributável, que variou em função das metodologias utilizadas no cálculo da depreciação. Após a elaboração do fluxo de caixa pós-impostos, realizou-se um estudo econômico utilizando o Valor Presente Líquido (VPL. O impacto do imposto de renda ocasionou retrações na VPL de 53,36%, 52,22%, 50,54%, 48,07% e 47,72% quando se consideraram, respectivamente, os seguintes métodos de depreciação: soma inversa dos dígitos, fundo de renovação, linear, exponencial e soma dos dígitos. A metodologia mais compatível para o bitrem foi a mesma que apresentou maior VPL (soma dos dígitos, indicando que o método adotado pelo governo pode acarretar sobrecarga tributária. Isso reflete a necessidade de se estabelecerem critérios mais justos na cobrança de impostos, através da adoção de metodologias mais adequadas às realidades dos equipamentos.This work sought to illustrate a scenario of alternatives to taxation, based on different methods of depreciation. The parameter was the forest transportation activity, being the study developed for the Bitrem truck. Cash flow was calculated before and after taxation, which values were determined on the basis of a percentage on the taxable income, varying according to the methodologies used for calculating depreciation. After drawing up the post-taxation cash flow, an economic study was carried out using Net Present Value (NPV. The impact of the income tax caused a reduction in NPV of 53.36%, 52.22%, 50.54%, 48.07% and 47.72% respectively when considering the following methods of depreciation: inverse sum of the digits ; sinking fund
State policy and monetary circulation in the Seventeenth Century Crown of Aragon: The depreciation of silver currency Política estatal y circulación monetaria en la Corona de Aragón durante el siglo XVII: la depreciación de la moneda de plata
José Antonio Mateos Royo
Full Text Available This paper looks at the state policy applied to silver in the Spanish territories of the Crown of Aragon in the seventeenth century, where increasing demand for silver coins with a lower intrinsic than market value opened up debate on the depreciation of the domestic silver coinage. The monarchy was weaker in the Crown of Aragon than in Castile, and it was therefore obliged to negotiate these measures with the elites and institutionsof each kingdom. The paper examines the fiscal and monetary reasons forreforms, as well as the extent of political support achieved in each kingdom.Este artículo estudia la política estatal aplicada a la plata en los territorios hispánicos de la Corona de Aragón en el siglo XVII. La creciente demanda de moneda con menor valor intrínseco por el mercado abrió un debate sobre la depreciación de las monedas domésticas en la Corona. Debido a su menor poder que en Castilla, la monarquía hispánica tuvo que negociar esta medida con elites e instituciones de cada reino. El artículo analiza las razones fiscales o monetarias de estas reformas, así como el grado de apoyo político alcanzado en cada territorio.
Tempelmans Plat, H.; Verhaegh, M.
Property valuation up to now is a global guess. On the one hand we have the Investment Method which regards a property as just a sum of money, on the other hand we have the Contractor's Method which is based on the actual new construction costs of the building and the actual value of the land. Both
... all services contracted for were in fact rendered; (iii) Reviewed time cards and pay rates for several... differences in the workpapers; and (3) Commented, in the management letter, on any discrepancies. (d...
Andreea Elena DREGHICIU
Starting from the diversity of principles and rules that exist within the accounting, this paper aims to form a main problematic frame concerning the principle of the method’s constancy, whose purpose is applying the same registration, evaluation and presentation methods for operations, transactions, and balance sheet elements.
Besides the economic results, the use of operations research tools yields several interesting results in itself. The path coupling method, developed to solve continuous time dynamic problems, is applied in a discrete time setting and a new efficient algorithm for resource allocation problems is
van de Minne, A.M.
This dissertation outlines multiple important issues related to house price dynamics and its determinants. In Chapter 2 it is shown that the determinants of house prices change over time. This study utilized a unique long-run historical macro database from the year 1825 onwards for Amsterdam. The
Drake, Miriam A.; Baker, Martha
A study was conducted at Purdue University to gather operational and budgetary planning data for the Libraries and Audiovisual Center. The objectives were: (1) to complete a current inventory of equipment including year of purchase, costs, and salvage value; (2) to determine useful life data for general classes of equipment; and (3) to determine…
... definition of a qualifying disposition under Sec. 1.168(i)- 1T(e)(3)(iii). The purpose of a general asset...) Dispositions from a general asset account--(1) Scope and Definition--(i) In general. This paragraph (e... Accelerated Cost Recovery System (MACRS) property). The proposed regulations also amend the general asset...
Sazhynets Stepan I.
Full Text Available The article underlines the role of depreciation in the process of formation of cost of the sold products and taxable profit of an enterprise. It provides a brief characteristic of depreciation methods, envisaged in the Tax Code of Ukraine and national standards of accounting and points at their individual differences and provides algorithms of charging. Specific templates of primary accounting documents are proposed for each of the methods of depreciation of capital assets and examples of their filling are given.В статье подчеркивается роль амортизации в процессе формирования себестоимости реализованной продукции и налогооблагаемой прибыли предприятия. Представлена краткая характеристика методов амортизации, предусмотренных в Налоговом кодексе Украины и национальных стандартах бухгалтерского учета, указано на отдельные их отличия и приведены алгоритмы начисления. Для каждого из методов амортизации необоротных активов предложены специфические формы первичных учётных документов и представлены примеры их заполнения.
MARILENA ROXANA ZUCA
Full Text Available The users of the financial statements have long been limited to perusing the loss and profit account to find out information about the accounting result. It has been considered the most significant indicator to measure the performance of a company, without taking into account, however, the relevance of such information. The accounting result is the result of the free choice on accounting policies of companies and leads to an increase or decrease of this result. It is difficult to select the most relevant policy of the multiple accounting policies provided by the International Financial Reporting Standards with impact on a company’s financial performance. Such various accounting practices make an accurate evaluation of the performance and financial situation of companies of different nationalities difficult. It is certain, though, that different accounting solutions used for re-evaluations, amortizations and adjustments lead to different financial results for identical exploitation conditions.
Examines the purpose for using historical costs in library financial records. Discusses the difference between spending money and losing resources. Describes how financial record systems operate and the ways in which accounting treats classes of expenditures. Uses the example of a bookmobile. (AEF)
... (AVIATION PROCEEDINGS) POLICY STATEMENTS STATEMENTS OF GENERAL POLICY Policies Relating to Rates and Tariffs... receiving subsidy under section 406 of the Act, it is the policy of the Board that flight equipment...
Artiukh, Viktor; Belyaev, Michael; Ignatovich, Igor; Miloradova, Nadezda
Essential increase in functional durability of a node of a roller of the roller conveyer of the rolling mill by the rational choice of parameters of the small-size shock-absorber (buffer adapter) is shown. At the same time dimensions of a node don’t change, costs of reconstruction are small. The possibility of management of loadings in a bearing node without change of technology parameters of the process which is carried out by the rolling mill is confirmed.
... property, Shall be treated as gain from the sale or exchange of property which is neither a capital asset... (or contiguous tracts or parcels) of land are operated as an integrated unit (as evidenced by their... straight line (as computed under section 1250(b) and paragraph (b) of § 1.1250-2). (6) Allocation rules. (i...
It is common in cost-effectiveness analyses of health care to only include health care costs, with the argument that some fictive 'health care budget' should be used to maximize the health effects. This paper provides a criticism of the 'health care budget' approach to cost-effectiveness analysis of health care. It is argued that the approach is ad hoc and lacks theoretical foundation. The approach is also inconsistent with using a fixed budget as the decision rule for cost-effectiveness analysis. That is the case unless only costs that fall into a single annual actual budget are included in the analysis, which would mean that any cost paid by the patients should be excluded as well as any future cost changes and all costs that fall on other budgets. Furthermore the prices facing the budget holder should be used, rather than opportunity costs. It is concluded that the 'health care budget' perspective should be abandoned and the societal perspective reinstated in economic evaluation of health care.
The winemaking process includes two main steps: lactic acid bacteria are responsible for the malolactic fermentation which follows the alcoholic fermentation by yeasts. Both types of microorganisms are present on grapes and on cellar equipment. Yeasts are better adapted to growth in grape must than lactic acid bacteria, so the alcoholic fermentation starts quickly. In must, up to ten lactic acid bacteria species can be identified. They belong to the Lactobacillus, Pediococcus, Leuconostoc and Oenococcus genera. Throughout alcoholic fermentation, a natural selection occurs and finally the dominant species is O. oeni, due to interactions between yeasts and bacteria and between bacteria themselves. After bacterial growth, when the population is over 10(6) CFU/ml, malolactic transformation is the obvious change in wine composition. However, many other substrates can be metabolized. Some like remaining sugars and citric acid are always assimilated by lactic acid bacteria, thus providing them with energy and carbon. Other substrates such as some amino acids may be used following pathways restricted to strains carrying the adequate enzymes. Some strains can also produce exopolysaccharides. All these transformations greatly influence the sensory and hygienic quality of wine. Malic acid transformation is encouraged because it induces deacidification. Diacetyl produced from citric acid is also helpful to some extent. Sensory analyses show that many other reactions change the aromas and make malolactic fermentation beneficial, but they are as yet unknown. On the contrary, an excess of acetic acid, the synthesis of glucane, biogenic amines and precursors of ethylcarbamate are undesirable. Fortunately, lactic acid bacteria normally multiply in dry wines; moreover some of these activities are not widespread. Moreover, the most striking trait of wine lactic acid bacteria is their capacity to adapt to a hostile environment. The mechanisms for this are not yet completely elucidated. Molecular biology has provided some explanations for the behaviour and the metabolism of bacteria in wine. New tools are now available to detect the presence of desirable and undesirable strains. Even if much remains unknown, winemakers and oenologists can nowadays better control the process. By acting upon the diverse microflora and grape musts, they are more able to produce healthy and pleasant wines.
Using a human capital theory framework, this study examines the impact of educational mismatches on earnings and occupational mobility. Occupational mobility theory suggests that overeducated workers observe greater upward occupational mobility and undereducated workers observe lower upward occupational mobility. By extension, this leads to…
Farrell, Edmund J.
Current uses of standardized English tests are adversely affecting students, misleading lay people, and having a pernicious effect on the English profession. These tests are severely limited, incapable of assessing speaking skill and effectiveness, reading interests, appreciation of literature, listening skill, understanding and appreciation of…
Full Text Available Applying the IS-MP-IA model to study the impacts of exchange rate movements, expansionary fiscal policy and other relevant variables in Serbia, we find that real appreciation of the dinar, a higher government deficit-to-GDP ratio, a lower real lending rate in the euro area, a lower lagged real oil price, a higher Germany’s real GDP and a lower expected inflation rate would promote economic growth.
Harinaldi, Budiarso, Julian, James; Rabbani M., N.
Recent active control research advances have provided many benefits some of which in the field of transportation by land, sea as well as by air. Flow engineering by using active control has proven advantages in energy saving significantly. One of the active control equipment that is being developed, especially in the 21st century, is a plasma actuator, with the ability to modify the flow of fluid by the approach of ion particles makes these actuators a very powerful and promising tool. This actuator can be said to be better to the previously active control such as suction, blowing and synthetic jets because it is easier to control, more flexible because it has no moving parts, easy to be manufactured and installed, and consumes a small amount of energy with maximum capability. Plasma actuator itself is the composition of a material composed of copper and a dielectric sheet, where the copper sheets act as an electricity conductor and the dielectric sheet as electricity insulator. Products from the plasma actuators are ion wind which is the result of the suction of free air around the actuator to the plasma zone. This study investigates the ability of plasma actuators in lowering aerodynamic drag which is commonly formed in the models of vehicles by varying the shape of geometry models and the flow speed.
... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard...
Marilena Roxana Zuca
The users of the financial statements have long been limited to perusing the loss and profit account to find out information about the accounting result. It has been considered the most significant indicator to measure the performance of a company, without taking into account, however, the relevance of such information. The accounting result is the result of the free choice on accounting policies of companies and leads to an increase or decrease of this result. It is difficult to select th...
Depreciation of Fixed Assets as a Factor of Inflation in the Contemporary Ukrainian Economy: the Econometric Investigation Износ основных фондов как фактор инфляции в современной экономике Украины: опыт эконометрического анализа
Goridko Nina P.
Full Text Available The paper is devoted to elaborating econometric models to illustrate the impact of depreciation of fixed assets onto inflation dynamics in the contemporary Ukrainian economy, including the lag influences.Статья посвящена построению эконометрических моделей, иллюстрирующих воздействие износа основных фондов на развертывание инфляционных процессов в современной экономике Украины, в том числе с учетом временных лагов.
Mooi-Reci, Irma; Ganzeboom, H.B.G.
Using longitudinal data from the Dutch Labor Force Supply Panel (OSA), this article examines how unemployment scarring (i.e., wage setbacks following unemployment) and its underlying mechanisms operate across gender in the Netherlands over the period 1985-2000. A series of fixed effect panel models
Ilmunud ka: Kroon & Economy nr. 1 lk. 41-47. Dollari odavnemise plussid ja miinused Eesti majanduse seisukohast. Diagrammid ja tabel: USA dollari nominaalkurss Eesti krooni suhtes 1994-2002; Eesti eksport ja import 2001; Eesti krooni nominaalne efektiivne vahetuskurss Eesti peamiste kaubanduspartnerite valuutade suhtes aastail 2000-2002; vahetuskursi languse mõju väliskaubanduse tasakaalule
... revenue district in which the income tax return for the year of the election is required to be filed. For... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Election as to amounts allowed in respect of..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Basis Rules of General Application...
M.Com. This study examines the disclosure of depreciation in company financial statements. The following aspects were discussed: a) The nature of depreciation. Concepts for the measurement of depreciation can be 'classified under the following: depreciation as a process of cost allocation depreciation as a process of valuation depreciation as a reservation of funds for the replacement of assets. b) The measurement of depreciation. Both the depreciable amount ang the useful life of fixed as...
This bachelor thesis is focused on the problems of book depreciation and tax depreciation and their influence on the trading income. The aim is to carry out the analysis of tax depreciation and book depreciation, find out the possibilities of tax savings and evaluate the influence of tax depreciation and book depreciation on the trading income. The theoretical part defines long-term assets, their acquisition, evaluation, book depreciation and tax depreciation, as well as income tax assessment...
The topic of this thesis is the issue of component depreciation, which is a relatively new method of accounting depreciation. The theoretical part describes the methods of depreciation, the component depreciation method analyzed in detail and the definition of particular basic concepts in the depreciation policy. The theoretical part focuses on the issue of dismantling the component depreciation for easy understanding of the advantages and disadvantages of this method. The practical part is f...
Zheng, Fei; Zhang, Ming; Ding, Qi; Sethna, Ferzin; Yan, Lily; Moon, Changjong; Yang, Miyoung; Wang, Hongbing
Mental health and cognitive functions are influenced by both genetic and environmental factors. Although having active lifestyle with physical exercise improves learning and memory, how it interacts with the specific key molecular regulators of synaptic plasticity is largely unknown. Here, we examined the effects of voluntary running on long-term…
... use of the declining balance method described in section 167(b)(2), the sum of the years-digits method... applicable only to tangible property having a useful life of three years or more. If construction... as constructed, reconstructed, or erected by the taxpayer if the work is done for him in accordance...
Kui amortisatsioonina akumuleeritud vahendeid ei investeerita ettevõttesse, tuleb need jaotada aktsionäridele, seega saab uuteks investeeringuteks kasutada vaid osa amortisatsioonina akumuleeritud vahendeist. Sihtfinantseerimise kasutamisest pikaajaliste investeeringute finantseerimiseks
Manea Marinela - Daniela
Full Text Available The current paper further pursues a previous research which sets out to test the contribution of the amortization method to generating the future cash flows from using tangible fixed assets within the European and Romania area. The process was initiated out of the necessity to identify new working tools available for the Romanian accountant professionals with regard to implementing the provisions of the accounting international standards (IFRS and it came across the difficulty of modeling the sample – 40 societies – and collecting information from financial situations, often incomplete, insufficiently formalized and difficult to process.
Full Text Available Concordo certamente con gli autori sul punto principale, cioè che i tassi di cambio flessibili non danno luogo a un aggiustamento automatico che riporta all’equilibrio di piena occupazione. Ciò che vorrei sostenere è che i cambi flessibili, nondimeno, possono essere più vantaggiosi di quelli fissi e che la gestione del tasso di cambio per il conseguimento di obiettivi di politica economica interni, sebbene utile in alcune circostanze, non dovrebbe diventare la regola in un mondo in cui eventi finanziari influiscono di frequente sulle variabili reali.A mio avviso, l’intervento sul mercato dei cambi da parte della banca centrale dovrebbe avere una scarsa frequenza ed essere usato come segnale per bloccare una tendenza all’ingiù o all’insù, il che ovviamente richiede cooperazione e sostegno da parte di altre banche centrali. Quanto alle misure compatibili col mercato relative ai movimenti di capitale, il ricorso a esse dovrebbe essere ancora più cauto. Comunque, una gestione per (rara eccezione del tasso di cambio è certamente possibile. I certainly agree with the authors on the main point, which is that flexible exchange rates do not result in an automatic adjustment that brings equilibrium with full employment. What I would argue is that flexible exchange rates, however, may be more advantageous than those fixed and that the management of the exchange rate to achieve domestic policy objectives, although useful in some circumstances, it should become the norm in a world in which financial events affect frequently on real variables.In my view, the intervention on the foreign exchange market by the central bank should have a low frequency and used as a signal to prevent upward or downward trend, which of course requires the cooperation and support from other banks central. With regard to the measures compatible with the market on the movement of capital, the use of them should be even more cautious. However, a management for (rare exception of the exchange rate is certainly possible. JEL Codes: F33;F41Keywords: tasso di cambio, equilibrio di piena occupazione, banca centrale,
... services; Account 6622, Number services; Account 6623, Customer services; Account 6561, Depreciation expense-telecommunications plant in service; Account 6562, Depreciation expense-property held for future...
... comments concerning Revenue Procedure 2006-16, Renewal Community Depreciation Provisions. DATES: Written..., at [email protected] . SUPPLEMENTARY INFORMATION: Title: Renewal Community Depreciation...
... reflects net appreciation and depreciation (occurring between the valuation date and the date of... on a basis that fairly reflects net appreciation and depreciation (occurring between the valuation...
... recordkeeping requirement. Obligation to Respond: Required to obtain or retain benefits. Statutory authority for...; Account 6561, Depreciation expense--telecommunications plant in service; Account 6562, Depreciation...
... Number: 3060-0168. Title: Section 43.43, Report of Proposed Changes in Depreciation Rates. Form Number: N... the Commission's rules establishes the reporting requirements for depreciation prescription purposes... the depreciation factors (i.e., life, salvage, curve shape, depreciation reserve) required to verify...
... purchasing power of the dollar before depreciation is computed. Appreciation will not be allowed solely... purchase or exchange. The amount payable will be determined by applying the principles of depreciation to...) Depreciation. Depreciation in value of an item is determined by considering the type of article involved, its...
The subject of my thesis is "Comparison of development of depreciation methods of long-term assets and their influence on the tax base". The aim of this study was to capture the development of methods of depreciation, amortization of transferring these methods into the numerical expression and assess the impact of the development of depreciation to the tax base. This work does not cover only the current depreciation issues, but focuses on the development of depreciation for the period from 19...
The topic of my bachelor thesis is "Influence depreciation methods on trading income".The aim of my work is explanation of differences among book depreciation and tax depreciation methods and and evaluation of impact on trading income of company. The theoretical part is focuses on the characteristics of long-term assets, book depreciation and tax depreciation, income tax payable and deferred tax. Practical part is focused on application of these methods in particular company. Five possible va...
This bachelor thesis analyses tax depreciation of tangible assets in the Czech Republic. Thesis concentrates on impact of tax depreciation on income of juristic persons. The work is divided into three chapters, which are logically connected. The first chapter descibes fundamentals and function of depreciation. There are the differencies between account and tax depreciation. The second chapter defines tangible assets, entrance price and methods of depreciation. Entrance price of tangible esset...
This bachelor thesis is aimed at an optimizing of the impact of a book depreciation and a tax depreciation on the tax base from income and the trading income. The aim is to carry out the analysis of the tax depreciation and the book depreciation, find out the possibilities of the tax savings and evaluate the influence of the tax depreciation and the book depreciation on the trading incomes. In the theoretical part there are described long-term intangible assets, long-term tangible assets, the...
...-1311-000 Applicants: Duke Energy Carolinas, LLC Description: Joint OATT Progress Depreciation to be... for Revised Depreciation Rates for Power Supply and Coordination Agreement. Filed Date: 4/19/13...
... Depreciation Rate Update) to be effective 1/1/2012. Filed Date: 08/11/2011. Accession Number: 20110811-5114...)(iii: JEA Scherer Unit 4 TSA Amendment Filing (SEGCO Depreciation Rate Update) to be effective 1/1/2012...
... per 35.13(a)(2)(iii: Modification of its Transmission Depreciation Rate to be effective 10/1/2011...: Arizona Public Service Company submits tariff filing per 35.17(b): Amendment to the APS depreciation...
..., Central Office for their review. (f) Will appreciation or depreciation be considered? Yes. Staff will consider appreciation or depreciation of lost or damaged property in settling a claim. (g) If my claim is...
Keywords: Depreciation, Valuation, Depreciated Replacement Cost ... among accountants is the straight-line or age- life method. Though it is ... model or approach which when used will help ..... nal of Economics and Business 33(3): 202-. 211.
... (line 1), Depreciation Expense (line 2), AFUDC Depreciation (line 3), Amortization of Deferred Earnings... an estimated average cost per employee for 2012 (including salary plus benefits) of $143,540, the...
... expense, depreciation and amortization, return, and taxes) developed from Statements B through G described.... This statement must set forth the operation, maintenance, administration and general, and depreciation..., supplies and expenses, outside services, rentals, pensions and benefits, insurance, casualty and other...
so in our hypothetical depreciation schedule 1/30th of the depreciable cost would be expensed each year. Under GAAP , the historical cost of the asset...and Support Costs (VAMOSC) data base provided by the* aval Center For Cost Analysis. The thesis also sets up theoretical depreciation schedules for...VAMOSC) data base provided by the Naval Center for Cost Analysis. The thesis also sets up theoretical depreciation schedules for selected ships to
conservative a company’s reporting methods are within generally accepted accounting principles ( GAAP )-- that is, the more likely the company is to minimize...during periods of inflation. (2) Accelerated depreciation methods as compared to methods that depreciate assets less rapidly. (3) Amortization of...impact on earnings quality. When a company uses accelerated depreciation for tax purposes and straight- line depreciation for reporting, the "flow through
Iskandar,; Effendi,; Rizal, Syamsu
This study aims to determine the depreciation method used, to determine whether the company has calculated its depreciation of fixed assets in accordance with accounting standards so as to produce a reasonable depreciation costs, to determine whether the imposition of the method of depreciation of fixed assets in accordance with accounting standards , presented the income statement would be more realistic. Research methodology is based on analysis of research on the calculation of depreciatio...
Takatoshi Ito; Kiyotaka Sato
Macroeconomic consequences of a large currency depreciation among the crisis-hit Asian economies had varied from one country to another. Inflation did not soar in most Asian countries, including Thailand and Korea, after the exchange rate depreciated during the crisis. Indonesia, however, suffered very high inflation following a very large nominal depreciation of the rupiah. As a result, price competitive advantage by the rupiah depreciation was lost in the real exchange rate terms. The objec...
W. Erwin Diewert
The paper revisits Harper, Berndt and Wood (1989) and calculates Canadian reproducible capital services aggregates under alternative assumptions about the form of depreciation, the opportunity cost of capital and the treatment of capital gains. Five different models of depreciation are considered: (1) one hoss shay; (2) straight line depreciation; (3) declining balance or geometric depreciation; (4) linearly declining efficiency profiles and (5) linearly increasing maintenance profiles. The l...
The aim of this study is to explain the meaning and the method of determination of depreciation and to compare the systems of depreciation of assets in the Czech and Slovak Republic. The first chapter describes and analysis the tax and accounting depreciation from the point of view of the Czech Republic. The second and third chapter evaluates tax and accounting depreciation of assets in the Czech and Slovak Republic and also explores the differences between them. The last chapter contains the...
and adhered to in U.S. industry, allow some flexibility in accounting. Under GAAP , accounting areas such as depreciation , inventory, investment tax... depreciation , inventory and investment tax credit) in predicting cost reduction rates are studied. Of the three accounting variables, only inventory...RATES .. ................. ........... 5 1. Depreciation ........ ............... 6 2. Capitalizing or Expensing of Costs . . .. 6 3. Material Costs
Exchange market pressure (EMP) measures the pressure on a currency to depreciate. It adds to the actual depreciation a weighted combination of policy instruments used to ward off depreciation, such as interest rates and foreign exchange interventions, where the weights are their effectiveness. The
... depreciation rates, the pipeline companies are required to provide service life data as part of their data submissions if the proposed depreciation rates are based on the remaining physical life calculations. [[Page... Commission to assist in the selection of appropriate service lives and book depreciation rates. Book...
Grumman’s shipbuilding division and deferred depreciation expenses for recovery of insurance proceeds associated with Hurricane Katrina damages. Contract...Safety and Health Administration and the Pension Protection Act. The government liability for deferred depreciation from Hurricane Katrina was...of engineering change proposals and negotiation of a contract price adjustment to cover the Navy’s share of deferred depreciation expenses for
... 4562, Depreciation and Amortization (Including Information on Listed Property). DATES: Written comments... 20224, or through the internet, at [email protected] . SUPPLEMENTARY INFORMATION: Title: Depreciation... 4562. Abstract: Form 4562 is used to claim a deduction for depreciation and amortization; to make the...
... collection requirements related to Additional First Year Depreciation Deduction. DATES: Written comments... . SUPPLEMENTARY INFORMATION: Title: Additional First Year Depreciation Deduction. OMB Number: 1545-2207... year depreciation deduction. Section 401(b) of the TRUIRJCA amends Sec. 168(k) by adding Sec. 168(k)(5...
... currently approved collection. Title: Revenue Procedure 2011-26, Additional First Year Depreciation... property to qualify for the 50-percent additional first year depreciation deduction. Section 401(b) of the... year depreciation deduction for certain new property. Respondents: Private Sector: Businesses or other...
... of Proposed Changes in Depreciation Rates. Form Number: N/A. Type of Review: Extension of a currently....43 establishes the reporting requirements for depreciation prescription purposes. Communication... be dominant must file information specified in Section 43.43 before making any change in depreciation...
...) Report washing allowance on 1 3 3 Form ONRR-4430 for depreciation--use either straight-line, or a unit of.... 1206.262(b)(2)(iv)(A) Report transportation 1 3 3 allowance on Form ONRR- 4430 for depreciation--use... you can document. 1206.353(g) Request change to other 1 1 1 depreciation alternative method with ONRR...
... for depreciation. During the decedent's lifetime depreciation is allowed in the amount of $800... Depreciation allowed under section 1016 before decedent's death ($800 × 5) 4,000 26,000 Step 2. Value of... appreciation, $45,000−$26,000)]= $18,081 (value of property included in gross estate) $45,000 (value of entire...
... entitled to income and appreciation or depreciation. Furthermore, a qualified revocable trust for which an... income or any appreciation or depreciation is a separate share. Similarly, notwithstanding the provisions... instrument or applicable local law, is not entitled to income or to share in appreciation or depreciation...
... appreciation and depreciation, and Fundwide Expenses shall be allocated based on one of the following methods... each day's income, realized gains and losses, unrealized appreciation and depreciation, and Fundwide... gains or losses, and unrealized appreciation or depreciation, based on the operating results of the...
...., average cost or first-in, first-out. 3. Unrealized appreciation or depreciation of investments. (a) State the amount of increase or decrease in unrealized appreciation or depreciation of investments during the period. (b) State in a footnote or otherwise the amount of unrealized appreciation or depreciation...
... Adjusted basis Fair market value Unreal- ized appreciation (depreciation) No. 1 $16,000 $10,000 ($6,000) No... depreciation ($9,000) exceeds the unrealized appreciation in property on which there is unrealized appreciation... depreciation defined—(1) Net unrealized appreciation. For purposes of this section, the term net unrealized...
... the production for the mutual benefit of the lessee and the lessor, MMS will require you to determine... under paragraph (f) of this section; and either (3) Depreciation under paragraphs (g) and (h) of this... compute depreciation, you must use a straight-line depreciation method based on either the life of the...
Bachelor thesis deals with the determination of correct tax base and its comparison with a profit. The thesis is focused on the issue of depreciation of fixed assets and depreciation impact of the tax base and profit. The conclusion summarizes the theoretical knowledge of calculating tax depreciation and techniques to practical examples.
... which may be depreciated for income tax purposes. Depreciated replacement costs. The present replacement... depreciated for income tax purposes, which is maintained in inventory or expensed for tax purposes. Fund. The... seller willing to sell and buyer willing to buy. Other direct charge. Any levy which is imposed in...
The existence of different concepts, measurements, methods, and the recognition of income and expenses between accounting and taxation lead to differences between accounting income to taxable income. One component of the burden of confession differ between accounting and taxation is the depreciation of fixed assets. The difference lies at the commencement of depreciation, depreciation basis, grouping, useful life and deprecia...
15 provisions relating to depreciation and appraisals, i.e., the very subjects addressed by the draft report, expressly incorporate GAAP . For example...the historical cost for depreciation purposes of "owned" assets and, as stated be- fore, (see p. 54) places limitations on the use of GAAP for es...increased because of the acquisition by a net amount of about $55 million attributable to changes in interest, depreciation , and home office expenses. A
This paper examines the process from harmonization to convergence as the case on depreciation accounting. Presently IAS4: Depreciation Accounting is included to IAS16: Property, Plant and Equipment (revised 2003). IAS4 represented depreciation methods as 'systematic methods' and its expression remains unchanged in IAS16 (revised 2003). Further this standard needs to make a choice out of cost model and revaluation model by measurement subsequent to initial recognition of assets. Therefore depr...
The diploma thesis focuses on tangible fixed assets, not only from the perspective of Czech accounting and tax standards but also International financial reporting standards. Definition of tangible fixed assets is the first chapter of the thesis followed by definition of valuation and depreciation. The difference between accounting depreciation and tax depreciation creates deffered tax which makes it next notion specified in the thesis. The last part of the thesis is model case with calculati...
Bachelor thesis is focused on accounting and tax depreciation of fixed assets, both in terms of the current czech legislation, as well as the methodology for their calculation. The first part deals with the complete theoretical knowledge necessary for the correct identification of fixed assets and the subsequent calculation of the accounting and tax depreciation. On the general practical example, which is contained in the second and third part shows the procedure for depreciation methodology.
The aim of this bachelor thesis is through the analysis to evaluate the tax and accounting context reporting the property in the selected accounting entity. The theoretical part is mainly deals with the characteristics of the property, including the valuation. The practical part includes the choice of the optimal depreciation schedule, the impact of tax and accounting depreciation on the tax basis and the selection of an appropriate depreciation.
The author shows that, within the strict confines of the neoclassical theory of investment, investment allowances and tax credits on gross investment over and above regular depreciation are efficient investment incentives in the sense that they do not distort the allocation of capital over investments of differing durabilities. Initial allowances, tax credits on net investments, tax credits on gross investment which are set against depreciation, and interest subsidies all distort investment decisions in favor of longer-lived investments. Accelerated depreciation schemes are generally distortionary as well, with the nature of the distortion depending upon how the tax depreciation rate is defined.
..., in lieu of capitalizing the costs and recovering them through depreciation allowances. For a... Business Administration for comment on its impact on small business. Drafting Information The principal...
This bachelor thesis deals with the issues of account and tax depreciation long-term material property according to regulations valid in the Czech Republic. In literary research of this thesis, there is long-term material property specified, ways of its obtaining and valuation, methods of depreciation according to tax and account point of view. Own work is oriented on calculation depreciation specified property of the company TS Ledeč nad Sázavou Inc. and review impact of depreciation on tax ...
...; (c) Vehicle and equipment repairs; (d) Equipment costs, including lease fees; (e) Depreciation; (f... Mexico 87104, Telephone: (505) 563-3100. Pine River Irrigation Project..... John Waconda, Superintendent...
...) Vehicle and equipment repairs; (d) Equipment costs, including lease fees; (e) Depreciation; (f... Mexico 87104, Telephone: (505) 563-3100. Pine River Irrigation Project..... John Waconda, Superintendent...
S.M. Burn; P.L. Winter
Depreciative behaviors and other undesirable recreationist actions continue to be a topic of great interest for recreation management (fig. 1). Maintaining park ecosystems involves responding to and preventing damage from depreciative recreationist behavior, and recreation managers are charged with developing and selecting eff ective tools to address the costly and...
over the past 3 years are mainly driven by military retirement benefit costs, Global War on Terror costs, and depreciation expense on military...Generating Resources: Depreciation and amortization $ 65,116.2 $ 48,944.0 Revaluation of...accounting principles ( GAAP ). The accompanying financial statements account for all resources for which the Department is responsible. Information
Responsibility Act FRAB Financial Reporting Advisory Board GAAP generally accepted accounting principles GDP gross domestic product IP Independency...investment while the NIPA budget shows current expenditures and thus excludes investments and includes the consumption of fixed capital ( depreciation ). Page...asset purchases below a certain amount if the department can fund them from depreciation reserves. See chapter 3 and country appendixes for
accepted accounting principles ( GAAP ). They are "the accounting concepts, measurement techniques, and standards of presentation used in financial statements...Expenses can be placed into many categories from employee salaries to depreciation of buildings. To determine net income accurately, all expenses must be...Advertising..................... 29,000 Delivery service................ 10,900 Depreciation .................... 6,000 Total selling expenses
CRVM Commissioners Reserve Valuation Method CSO Commissioners Standard Ordinary Mortality Table of 1941 DOC Department of Commerce GAAP Generally...earned, rents and royalties earned of a company less certain de- ductions (investment expenses, depreciation , real estate taxes and depletion) produces...less Investment Deductions Investment expenses Real estate expenses Depreciation Depletion Trade or business expenses related to the income from such
... OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain... depreciation (or amortization in lieu of depreciation) is allowable to the lessor, it must have a useful life... property must commence with the lessor. See paragraph (b) of this section for the application of the rules...
... depreciation factor. If the valuation of the remainder interest in depreciable property is dependent upon the... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Valuation of a remainder interest in real property for contributions made after July 31, 1969 (temporary). 1.170A-12T Section 1.170A-12T Internal...
Shirokov Alexey Igorevich
Full Text Available In this article the author examines the influence of wear on the ONS to the quality and investment attractiveness, and gives recommendations on how to estimate the accumulated depreciation. A formula for calculating the market value of the ONS taking into account accumulated depreciation.
... used for financial accounting purposes (or other accounting purposes where depreciation is not recorded for financial accounting purposes for some non-commercial organizations), if not unreasonable under... reasonably predicted. (f)(1) The method of depreciation used for financial accounting purposes (or other...
... this paragraph (c) are the only permissible methods of accounting for MACRS property within the scope... apply this section. (2) Effect of depreciation treatment of the replacement MACRS property by previous... exchange or an involuntary conversion, the depreciation treatment of the replacement MACRS property by...
In most highway asset management exercises, real estate used in alignments is considered to be an asset class that does not depreciate. Although the treatment of right of way assets as non-depreciable real property may be appropriate as an accounting...
... of any appreciation in value, and (ii) decreased by the amount of any depreciation in value; but only to the extent that such appreciation and depreciation are reflected in the increases and decreases in... or unrealized appreciation in value of the assets held in relation thereto, and (ii) By adding...
... estate's income and does not participate in appreciation or depreciation in estate assets. During the... does not participate in appreciation or depreciation of the estate's assets. However, under the statute... fractional formula residuary bequests, the income and any appreciation in the value of the estate assets are...
...: (a) Aggregate gross unrealized appreciation for all securities in which there is an excess of value over tax cost, (b) the aggregate gross unrealized depreciation for all securities in which there is an excess of tax cost over value, (c) the net unrealized appreciation or depreciation, and (d) the aggregate...
...) produce a “smoothing” effect. Thus, investment performance, including appreciation or depreciation in the... including appreciation and depreciation experienced by the plan during that period. However, the method... all additions to the plan assets since that date, excluding appreciation in the fair market value of...
... respective amounts of unrealized appreciation in such properties at the time of the distribution. (4) Section... depreciation (or other cost recovery) method (including first-year conventions) available to the partnership..., partnership income equals partnership expenses (other than depreciation deductions for contributed property...
... unrealized appreciation for all securities in which there is an excess of value over tax cost, (b) the aggregate gross unrealized depreciation for all securities in which there is an excess of tax cost over value, (c) the net unrealized appreciation or depreciation, and (d) the aggregate cost of securities for...
... period. Annual operating expenses are obtained from the Medicare cost report. Average age of fixed assets. The average age of fixed assets is the ratio of accumulated depreciation for buildings and fixed equipment to current depreciation expense for buildings and fixed equipment. The average age of fixed assets...
..., for $100,000. Fair market value on December 31, 1969, less straight line depreciation of $5,100 ($104... cost depletion, without regard to whether the foundation deducted such depreciation or depletion during... property shall be the greater of: (A) Fair market value on December 31, 1969, plus or minus all adjustments...
... have been proper if depreciation had actually been determined under the straight line method (without... parts for depreciation purposes are as follows: Asset Useful life Cost Salvage value Building shell 50... the fair market value of the share at the time of exercise exceeds the option price. The stock option...
... depreciation. Further, the use of an unrecovered cost or other basis or salvage value for Federal income tax... an arm's-length cash sale at fair market value or in a tax-free exchange. Thus, for example, if... depreciation, provided that the use of such other method is allowable under section 167 without regard to...
... deducting the accumulated depreciation and noncurrent deferred Federal income taxes attributable to C&WF... by the study area's authorized interstate rate of return. (2) Depreciation expense attributable to C... reported in § 36.611(d). (4) Corporate Operations Expenses, Operating Taxes and the benefits and rent...
... lessor to market the production for the mutual benefit of you and the lessor, then MMS will require that... maintenance expenses, overhead, and either depreciation and a return on undepreciated capital investment (in... allowable expenses. (iv) You may use either depreciation with a return on undepreciable capital investment...
...-0172. Type of Review: Revision to a currently approved collection. Title: Form 4562--Depreciation and...) Claim a deduction for depreciation and/or amortization; (2) make a section 179 election to expense... regulations (especially proper entitlement to treaty benefits). Revenue Procedure 2003-64 amends Revenue...
... production for the mutual benefit of the lessee and the lessor, then MMS shall require that the... depreciation and a return on undepreciated capital investment in accordance with paragraph (b)(2)(iv)(A) of... other alternative without approval of the MMS. (A) To compute depreciation, the lessee may elect to use...
...(g) for wholly tax-exempt interest, investment expenses, real estate expenses, depreciation, and the... paid or incurred for the benefit of more than one department of the company rather than for the benefit..., for taxes, expenses, and depreciation upon or with respect to any real estate owned by the company...
... benefits by reason of the basis determined under subparagraph (1) of this paragraph, that it would be... recovered it has an unadjusted basis of $100. After $70 depreciation has been allowed on A, an allocation is sought which would give A an unadjusted basis of $60. Since this is less than the depreciation which is...
... I OF THE FEDERAL POWER ACT Charges for Headwater Benefits § 11.12 Determination of section 10(f... determine on a case-by-case basis what portion of the annual interest, maintenance, and depreciation costs... portion of the annual joint-use power cost that represents the interest, maintenance, and depreciation...
... market the production for the mutual benefit of the lessee and the lessor, then MMS shall require that... reported period, including operating and maintenance expenses, overhead, and either depreciation and a... other alternative without approval of the MMS. (A) To compute depreciation, the lessee may elect to use...
... is required to obtain benefits for Forms MMS-4292 and MMS-4293. Frequency: Monthly, annually, and on... depreciation--use either straight-line, or a unit of production method. 1206.259(c)(1)(ii) and (c)(2)(iii... transportation 1 1 1 allowance on Form MMS-4430 for depreciation--use either straight-line, or a unit of...
... may have an impact on that agency's jurisdictional responsibilities. If the agency involved does not... prescription of common carrier depreciation rates under section 220(b) of the Communications Act prior to release of a public notice of specific proposed depreciation rates (see also § 1.1206(a)(9)); (5) An...
Full Text Available This paper presents some original techniques for implementing accounting knowledge in PROLOG language. We will represent rules of operation of accounts, the texts of accounting operations, and how to compute the depreciation.Keywords: accounting, knowledge representation, PROLOG, depreciation, natural language processing
... Company Depreciation Study and Change in Depreciation Rates for Wholesale Production Service. Filed Date..., 2011. Docket Numbers: ER11-3431-000. Applicants: New Mexico Green Initiatives, LLC. Description: New Mexico Green Initiatives, LLC submits tariff filing per 35.12: NM Green Initiatives MBR Application to be...
... 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...
... on undepreciated capital investment (in accordance with paragraph (b)(2)(iv)(A) of this section), or... depreciation with a return on undepreciated capital investment or a return on depreciable capital investment... undepreciated capital investment, you will multiply the undepreciated capital investment in the transportation...
... of the End of the Test Period. (7) Schedule E. Working Capital. Show the various components provided.... Depreciation, Depletion, Amortization and Negative Salvage Expenses. Show, separately, the gas plant depreciation, depletion, amortization, and negative salvage expenses by functional classifications. For each...
Teguh-Sulistyo; Yuyut-S-M; Yahya; Adin S
Have been done by an activity evaluate factor depreciation influence to light source in Main Control Room (RKU). This Factor Depreciation is resulted from by defilement of effect of dirt, duration of light source utilized, way of installation, and others. Method used by perceives directly at light source, determining measurement dot in space RKU, measurement by using meter lux equipment and group storey; level depreciation of light source become light depreciation, and heavy. Than measurement result that lighting intensity in space RKU experience of decrease of equal to 1.5 %. After by stage; steps overcome the factor depreciation, result of measurement repeat obtained by decrease of equal to 0.87 %. Thereby the lighting intensity in space RKU becomes better. (author)
Grant, D A
A cost-segregation study is an asset-reclassification strategy that accelerates tax-depreciation deductions. By using this strategy, healthcare facility owners can lower their current income-tax liability and increase current cash flow. Simply put, certain real estate is reclassified from long-lived real property to shorter-lived personal property for depreciation purposes. Depreciation deductions for the personal property then can be greatly accelerated, thereby producing greater present-value tax savings. An analysis of costs can be conducted from either detailed construction records, when such records are available, or by using qualified appraisers, architects, or engineers to perform the allocation analysis.
The subject of my bachelor thesis is ?Depreciation policy of an entity and analysis of its impact on economic result.? I deal with methods of depreciation of long-term tangible assets. In the theoretical part, I focus on characteristics of long term assets and their accounting and tax depreciation. Documentation and necessary information for my bachelor thesis were provided by Mr. Jiří Jíša, an entrepreneur who keeps double-entry accounting. The practical part shows the calculations of tax de...
... the covered transaction after the purchase may be reduced to reflect amortization or depreciation of the asset, to the extent that such reductions are consistent with GAAP. (2) Exceptions. (i) Purchase...
... GAAP, will be adjusted as follows: (1) The depreciation expense applicable to the accounting year shall... deposit at two percent of its net cash flow, as defined by GAAP, and as shown on its audited financial...
... depreciation of the assets of the transferred company, to the extent that such reductions are consistent with GAAP; and (ii) Sales of the assets of the transferred company. (c) Valuation example. The parent...
Economically it is not possible to make money with old depreciated nuclear power plants because of the success of renewable energies, It is only the expectation on significant tax relief that keeps the power plants in operation.
... Requirements Depreciation Accrual Rates Filing to be effective 1/1/2012. Filed Date: 6/8/12. Accession Number...-000. Applicants: Southwestern Electric Power Company. Description: Accounting updates re CWIP...
Dec 21, 2011 ... Walnut production does not constitute considerable share in this region. .... average farm's historical selling prices for the 2003-2008 period. The prices ... material costs, depreciation costs and insurance premium. Then, the ...
... acquisition; and (2) the original cost of such plant, governmental franchises and similar rights acquired, less the amounts of reserve requirements for depreciation and amortization of the property acquired. If...
GRGDP = The growth rate of real Gross Domestic product (as a proxy for ... CPS (+) - Decreases in the parallel (or black) market premium tend towards RER ... appreciating the real exchange rate, while a decrease in reserves depreciates the.
Monetary models and exchange rate determination: The Nigerian evidence. ... income levels and real interest rate differentials provide better forecasts of the ... partner can expect to suffer depreciation in the external value of her currency.
.... In constructing this model, several factors were considered, including: The purchase cost of computer equipment, annual lease payments, depreciation costs, the opportunity cost of purchasing, tax revenue implications and various leasing terms...
... Accounting Principles (GAAP) and the International Financial Reporting Standards (IFRS) for capital... has decided to allow respondents to use either GAAP or IFRS to report costs that are depreciated or...
Granetto, Paul J; Pusey, Ryan W; Ventimiglia, Crmelo G; Zeh, William H; Bryant, Leon D; King, Calvin O; Kntor, Scott C; Kasseler, Trisha L
...) cost and the associated accumulated depreciation of the assets. As of September 30, 2003, USACE had about 40,000 structures located at about 1,273 field sites in the continental United States, Alaska, and Hawaii.
Korol Svetlana Anatolevna
Full Text Available The method of calculating the performance measures to improve the use of basic production assets of the enterprise: production cost, production volume, number of additional workers, depreciation and amortization.
used and discussed included nett farm income per R100 capital investment and .... Although depreciation of fixed improvements and on equip- ment was calculated ..... Furthermore, another practice commonly found· amongst beef producers.
Dec 29, 2008 ... the annual income of the PFs and NPFs, respectively. ... Key words: Adoption, improved vegetable, production practices, farmers and national fadama ..... so, fixed cost components such as depreciation, insurance, repairs,.
... be no allowance for replacement cost or for appreciation in the value of the property. Subject to... repairs does not exceed the amount allowable under paragraph (a)(1) of this section. (b) Depreciation in...
... exchange). There will be no allowance for replacement cost or for appreciation in the value of the property...) Depreciation in value is determined by considering the type of article involved, its cost, its condition when...
... party, FC receives payments from Bank X based on any appreciation in the value of the common stock and... on any depreciation in the value of the common stock and a payment based on LIBOR. Bank X is a...
This report focuses on the market valuation of the overall trucking industry sector and each segment within it. In the past, while the focus has been on stock price appreciation or depreciation, this report emphasizes market capitalization returns. S...
... separately the amount of the net increase or decrease during the period in the unrealized appreciation or depreciation in the value of investment securities and other investments held at the end of the period. (e...
... acquired by purchase or exchange), and there will be no allowance for replacement cost or for appreciation... this section. (b) Depreciation in value is determined by considering the type of article involved, its...
... appreciation in value effected through the repair shall be deducted from the actual or estimated gross cost of repairs. The amount of any net depreciation in the value of the property shall be added to such gross cost...
3 International Monetary Fund, How to Manage the Commodity Call Coaster by. Vito Gasper ... countries such as Angola, Algeria, Egypt, Nigeria, Zambia, Gabon, ..... With currency depreciation, goods domestically produced become less.
Economically it is not possible to make money with old depreciated nuclear power plants because of the success of renewable energies, It is only the expectation on significant tax relief that keeps the power plants in operation.
... depreciation method based on the life of the geothermal project, usually the term of the electricity sales... specifications of the power conversion cycle. (2)(i) You may include a return on capital you invested in the...
... Independent Transmission System Operator, Inc. submits 2013-03-29 MidAm Att O Depreciation Rates to be...-Retirement Benefits Other than Pensions of Public Service Company of Colorado. Filed Date: 3/29/13. Accession...
... repair, equipment damaged, dismantling retired property, fringe benefits, other casualties and insurance, lease rentals, joint facility rents, other rents, depreciation, joint facility, repairs billed to others... maintenance, machinery repair, equipment damaged, dismantling retired property, fringe benefits, other...
... fishing vessels. Deferred taxes are recaptured by reducing an agreement vessel's basis for depreciation by... obtain or retain benefits. OMB Desk Officer: [email protected] . Copies of the above...
... benefits associated with the energy related features of the Prototype or Reference Building and Proposed... Administration. 607.1.4 The economic effects of taxes, depreciation and other factors not consistent with the...
... on the impact on small businesses and no comments were received. Drafting Information The principal..., change the amount claimed on the return as a deduction for depreciation because the Commissioner believes...
... depreciation expenses. The calculation is: [GRAPHIC] [TIFF OMITTED] TN28JA11.017 This represents a change in... environmental impact statement should be prepared or if this action can be categorically excluded from those...
... therefore may have an impact on the allowability of costs for cost-reimbursement contracts or for... costs such as rent and depreciation), but because of reduced production, their proportion of the unit...
... retirement obligations that would impact the calculation of rate base, such as gas plant and related accumulated depreciation and accumulated deferred income taxes, may not be reflected in rates and must be...
... related to asset retirement obligations that would impact the calculation of rate base, such as carrier property and related accumulated depreciation and accumulated deferred income taxes, may not be reflected...
... to the extent that they conform to depreciation plus an allowance for return on investment (computed... ratemaking purposes. The Director reviews non-pilotage activities to determine if any adversely impact the...
... related to asset retirement obligations that would impact the calculation of rate base, such as electric plant and related accumulated depreciation and accumulated deferred income taxes, may not be reflected...
... Patrick Clinton, Office Associate Chief Counsel (Income Tax & Accounting), (202) 622- 4930 (not a toll... and depreciation reserve of the general asset account, and that reflect the amount realized during the...
... reducing an agreement vessel's basis for depreciation by the amount withdrawn from the fund for its... requirements established in program regulations and properly accounting for fund activity on their Federal...
... fishing vessels. Deferred taxes are recaptured by reducing an agreement vessel's basis for depreciation by... properly accounting for fund activity on their Federal income tax returns. The information collected must...
significantly to information dissemination to investors regarding investment climate and ... whether the firm issues bonds (and so becoming highly leveraged) or uses .... This accounts for income from renting minus loss from depreciation plus ...
..., interest and depreciation rates, fuel costs, cost escalation factors, the discount rate, and other factors... sensitivity analysis if required by RUS pursuant to § 1710.300(d)(5). (e) The projections shall be coordinated...
agencies must follow generally accepted accounting principles ( GAAP ) promulgated by the Federal Accounting Standards Advisory Board (FASAB). The Air... depreciates all General PP&E, other than land, on a straight-line basis. When it is in the best interest of the government, the Air Force provides...capitalization threshold, Air Force records the applicable asset as though purchased, with an offsetting liability, and depreciates it. The Air Force
depreciation data. "* Instead of capitalizing personal property when it is purchased and placed into service, as required by GAAP , all disbursements for...Act GAAP generally accepted accounting principles NPL National Priorities List Page 5 GAO/AFMD.9O2O Environmental Protection Agency United States G A... depreciation data needed to account for property assets in accordance with generally accepted accounting principles. In addition, related account balances
Principles ( GAAP ) or Uniform Cost Accounting Standards (CAS) as detailed in Federal Acquisition Regulation (FAR) Part 30 and DOD FAR Supplement, Appendix 0...revaluation management input, investor input, taxes, depreciation , etc., are all called out and addressed. The treatment of potential problems such as...of 20 percent. Since many cash flow items require tracking of book value, depreciation and cost- reducing effects of the investment, these items are
may be rendered when the financial statements are p;eaed in full compliance with GAAP , consistently applied. Inadequate disclosures as well as other...a bond payable. A valuation account would be similar to the following: Equipment $18,000,000 Less accumulated depreciation (1o625,000) $16,375,00010...accounting to depreciation accounting.24 The disclosures required are the nature and justification for the change. The justification is necessary to
functions in order to provide complete estimates of long-run marginal costs: o Depreciation , o The cost of capital, o The cost of non-labor inputs used to...accepted accounting principles ( GAAP )1 0 and normal business practice. While many R&D projects appear to be related to actual hardware development... depreciation are not. 3 An estimate was developed of the expected number of units of service consumed by each user group per flight. The estimated
GAAP ) on the results of its operations and its financial position. 7 Federal accounting standards, which are GAAP for federal government entities...not designed to capture acquisition costs and the cost of modifications and upgrades, or to calculate depreciation . Many of the financial management...2008. Business Rule for Group or Composite Depreciation . October 24, 2006. Office of the Under Secretary of Defense (Comptroller). Summary of nt of
Amortization Schedule (Years) 0 (B above) CC. Annual investment Depreciation NA (AA/ BB) DD. % of Initial Investment Borrowed 0% (D above) EE. Total...USCOE Investment (Saving) (Pg. 4. CC) $O MA Total Deprecaton NA NA CASH BALANCE, (c) NA W& N (Net Income - Principals Depreciation ) VALUE OF USCOES...PARTICIA77ON ANNUAL NEPW CM DIMFhMC NA (a) - (b) ANNUAL CAMH BALANCE IDIFFEIRECE NA (0) - (d) A8 Appendix A GAAP Economics and Marketing Worksetsf US
planners more frugal in their use of military manpower (OB1, 1973). Generally Accepted Accounting Principles ( GAAP ) recognize accrual basis accounting...time. Examples of this type of allocation are depreciation or amortization of long term assets (Fremgen and Liao, 1981). It is this second concept of...financing is that the relatively "soft dollars" of the future will make it easier to contribute. A "soft dollar" is the depreciated value of the dollar
Appendix B. Continued Need for Cost Accounting Standards Asset Valuations. GAAP requires that assets be revalued after mergers and acquisitions. If the...purchase method is used to revalue assets , depreciation and amortization costs may increase drastically to be passed on as increased costs on...contractor fully for the assets through normal depreciation . Contractor Pension Plans. Government-funded pension assets must be properly allocated
John Haltiwanger; Russell Cooper
The authors study an economy in which producers incur resource costs to replace depreciated machines. The process of costly replacement and depreciation creates endogenous fluctuations in productivity, employment, and output of a single producer. The authors explore the spillover effects of machine replacement on other sectors of the economy and provide conditions for synchronized machine replacement by multiple independent producers. The implications of their model are generally consistent w...
This study aims to obtain a clear picture of the policy of fixed assets employed by PT Coca Cola Bottling Company of Indonesia Medan, such as how the acquisition of fixed assets, expenses after the acquisition of fixed assets, fixed assets depreciation method, the withdrawal of fixed assets, as well as the presentation of fixed assets those in the financial statements are appropriate depreciation method and the Financial Accounting Standards. In a study conducted, the author uses descripti...
Full Text Available The author considers the transaction costs implied by the long-term depreciation of the Italian lira, which produced a sort of paradox: the lira is the monetary unit in Italy, but one lira coins or notes do not exist. According to the author such depreciation produces several distortions and should be tackled through a regrouping of the currency.JEL: E42
Colin A. Carter; Daniel H. Pick
According to the J-curve theory, following a currency depreciation, there will be an initial deterioration of the trade balance before an improvement is realized. This paper finds empirical evidence indicating the first segment of the J-curve does exist for the U.S. agricultural trade balance. A 10% depreciation of the U.S. dollar is estimated to lead a deterioration of the agricultural trade balance that will last for about nine months.
This thesis examines the impact of exchange rate fluctuation on trade balance. In order to examine the effect of depreciation of domestic currency on the trade balance, the data for Russian Federation was used. The time series analysis includes quarterly data since 2000 till 2014. With help of cointegration model it was concluded that there is a long-term dependence between exchange rate and trade balance. Regression results suggest that the impact of depreciation of national currency on trad...
Rodolfo Cermeño; Benjamín Oliva
In this paper we investigate empirically the relationship among conditional mean and variances of exchange rate depreciation, inflation and output growth in Mexico using a multivariate GARCH-in-mean model (MGARCH-M). The study is performed with monthly data over the period 1993-2009. The results support the existence of a positive relationship between exchange rate depreciation and its volatility as well as a negative effect of exchange rate uncertainty on output growth. On the other hand, no...
Valentin Gabriel CRISTEA
Choosing depreciation of assets; revaluation of tangible or keeping their historical cost; registration, whilst the tangible assets are entered in the conservation of amortization expenses or a corresponding adjustment to depreciation expense ascertained; choosing the method of evaluating stocks is accounting policies. IAS 40 is significant because it was the first time the International Accounting Standards Board has introduced a fair value accounting model for non-financial assets. All firm...
Bierman, H. Jr.
The author modifies and extends the argument presented in the September 22, 1983 issue by Richard E. Nellis for using economic depreciation to allocate nuclear power plant costs. The two goals of his model are to charge constant real costs to consumers and to provide a fair return of .125 to investors in each period. The addition of other objectives requires further modification of the model since the schedule of revenues that are deemed to be optimum defines the depreciation schedule. 1 table
Thi Hong Thinh DOAN; Karine GENTE
This article develops an overlapping generations model to show how demography and savings affect the relationship between real exchange rate (RER) and productivity. In high-saving (low-saving) countries and/or low-population-growth-rate countries, a rise in productivity leads to a real depreciation (appreciation) whereas the RER may appreciate or depreciate in highproduction-growth-rate. Using panel data, we conclude that a rise in productivity generally causes a real exchange rate appreciati...
Carlos A. Végh Gramont; Guillermo Calvo; Carmen Reinhart
This paper presents a theoretical and empirical analysis of policies aimed at setting a more depreciated level of the real exchange rate. An intertemporal optimizing model suggests that, in the absence of changes in fiscal policy, a more depreciated level of the real exchange can only be attained temporarily. This can be achieved by means of higher inflation and/or higher real interest rates, depending on the degree of capital mobility. Evidence for Brazil, Chile, and Colombia supports the mo...
KAYA, Gamze Ayça
Abstract Turkish Accounting Standard 16-Property, Plant and Equipment, explain recognition and measurement of property, plant and equipments. Property, plant and equipments is significant amounts of business's balance sheets. Therefore the accounting of property, plant and equipments is of great importance. The purpose of this study is to explain the standard of TAS 16 with examples. The elements of cost, cost method, revaluation method, depreciation methods (straight-line depreciation...
Hampshire Army Nat’l Guard Colorado Army Nat’l Guard NSA Athens, Greece Puerto Rico Army Nat’l Guard New Mexico Army Nat’l Guard MARBKSD Washington...to convert to millions of dollars. • Annual depreciation is calculated as manufacture and con- struction cost divided by 30 for the fust 30 years...The deductions are the total of opera- tions and maintenance expenses, interest paid on outstanding debt, and depreciation for the year. • FOAK
Economists often over estimate capital dilution effects when applying neoclassical growth models which use age structured population and depreciation of capital stock. This occurs because capital stock is improperly characterized. A standard model which assumes a constant depreciation of capital intimates that a population growth rate equal to a negative constant savings ratio is preferable to any higher growth rate. Growth rates which are lower than a negative constant savings ratio suggest an ever growing capital/labor ratio and an ever growing standard of living, even if people do not save. This is suggested because the natural reduction of the capital stock through depreciation is slower than the population decrease which is simply unrealistic. This model overlooks the fact that low or negative growth rates result in an ageing of the capital stock, and this ageing subsequently results in an increase of the overall rate of capital depreciation. In that overly simplistic model, depreciation was assumed independent of the age of the captial stock. Incorporating depreciation as a variable into a model allows a more symmetric treatment of capital. Using models with heterogenous capital, this article explores what occurs when more than 1 kind of capital good is involved in production and when these various captial goods have different lengths of life. Applying economic models, it also examines what occurs when the length of life of capital may vary. These variations correct the negative impact that population growth can have on per capital production and consumption.
Full Text Available The article is focused on contrasting different approaches to the allocation of value of fixed assets to costs within two accounting systems - on the International Financial Reporting Standards IAS / IFRS and on the national accounting system of the Czech Republic. First, a comparative analysis was carried out based on the description of long-term assets. In addition, a survey was carried out mapping the methods of determining the depreciation of the joint stock companies in the Czech Republic. The research sample consisted of the joint-stock companies, because they are more likely to listing on a stock exchange, and hence a higher likelihood of application of IAS / IFRS. The research has revealed the wide use of the linear depreciation method, the use of group depreciation in the agriculture sector, the sporadic use of the component depreciation method, the setting of the boundary for tangible and intangible fixed assets and the intervals of depreciation years. The last part of the paper demonstrates the impact of the selected differences on the performance and financial situation of the enterprises.
Full Text Available The instability in exchange rate (appreciation and depreciation in home currency is an important factor indetermination of trade balance of a country. Fluctuating exchange rates impacts the decision making of investors and traders, it shatters their confidence which ultimately leads to the slowness of trade process. In this research paper the effect of exchange rate instability is measured on imports and exports of Pakistan. For this purpose Regression analysis is used and it is calculated that if instability is created due to depreciation in home currency (Pak rupee then it has positive impact on Pakistan‘s exports, while it has absolutely no effect on imports of Pakistan. Since Pak rupee has very limited appreciation during last 20 years so appreciation effect of home currency can not be calculated on Imports and exports of Pakistan. In theoretical prospective the devaluation of home currency should decrease the volume of imports, because it will cost more for Pakistan to import goods from other countries. But our empirical findings show that, this is not the case between exchange rate and imports of Pakistan. The imports of Pakistan grew even in large figure as the home currency depreciated against other currencies. So this shows that depreciation of home currency do not effect the imports in of Pakistan. Our findings through regression analysis show that by decrease in value of home currency imports of Pakistan increase. So depreciation in home currency has no effect on imports volume.
Full Text Available Despite numerous different definitions existing in the literature, currency substitution is generally understood as a phenomenon when domestic residents prefer to use foreign currency rather than domestic currency. The main reasons for such phenomenon include high and volatile inflation, strong depreciation of national currency and high interest rate differential in favour of foreign currency. Currency substitution, as a monetary phenomenon, is widely spread in Latin American, Eastern European and some Asian countries. This paper is dedicated to the influence of currency substitution on exchange rate volatility in Serbia. The research included testing of three hypotheses: (i currency substitution positively affects depreciation rate volatility, (ii depreciation rate volatility has stronger responses to the past negative than to the past positive depreciation shocks, and (iii currency substitution positively affects expected depreciation rate. The analysis was implemented for the period 2002:m1-2015:m12 (2004:m1- 2015:m12, applying modified EGARCH-M model. Based on the obtained results, all three hypotheses have been supremely rejected regardless of the manner of quantification of currency substitution.
Full Text Available The paper deals with the calculations of leasing economics, derived from recently valid laws, mainly the income tax law. According to § 19 paragraph 3 letter a of the income tax law /ZDP/, the tax expenses represent a depreciation charge of tangible and intangible properties. The new law about the income tax allowed in precisely determined cases to claim depreciation charge not only to tax-payer, having the proprietorship or the administration right (if it relates to the state, village or the higher regional unit, but also to tax-payers who do not have this right if they count this property, incl. they count their property being rented by the form of financial leasing (§24 paragraph 1 letter. e. ZDP. The lessee by this way has the right the leasing object amortizes; despite he is not its owner. This represents a very advantageous, so-called leasing form of depreciation, when the lessees depreciates the property much earlier than using the balanced or accelerated depreciation.
As a consultant to electric utilities the author often becomes involved in the development of policy for capital recovery and in the determination of depreciation rates that will implement the policy. Utility capital recovery is controlled by generally accepted depreciation accounting practices and by regulatory commission accounting rules and, as a result, can differ significantly from engineering economics. Those involved with decommissioning of power reactors should be aware of the depreciation accounting and regulatory framework that dictates capital recovery requirements, whether their involvement is related to engineering economics or capital recovery. This presentation defines that framework, points out several significant implications (particularly tax), describes several conforming capital-recovery methods, describes several techniques that have been used with the decommissioning component in economic analysis of alternative energy sources, and discusses why those involved in economic analysis should learn the accounting and regulatory framework for capital recovery
Sarno, Lucio; Schneider, Paul; Wagner, Christian
We study the properties of foreign exchange risk premiums that can explain the forward bias puzzle, defined as the tendency of high-interest rate currencies to appreciate rather than depreciate. These risk premiums arise endogenously from the no-arbitrage condition relating the term structure of ...... and are closely related to global risk aversion, the business cycle, and traditional exchange rate fundamentals.......We study the properties of foreign exchange risk premiums that can explain the forward bias puzzle, defined as the tendency of high-interest rate currencies to appreciate rather than depreciate. These risk premiums arise endogenously from the no-arbitrage condition relating the term structure...... of interest rates and exchange rates. Estimating affine (multi-currency) term structure models reveals a noticeable tradeoff between matching depreciation rates and accuracy in pricing bonds. Risk premiums implied by our global affine model generate unbiased predictions for currency excess returns...
Full Text Available This paper shows that exchange rate depreciation in Serbia improves trade balance in the long run, while giving rise to a J-curve effect in the short run. These results add to the already existent empirical evidence for a diverse set of other economies. Both Johansen's and autoregressive distributed lag approach are respectively used giving similar long-run estimates showing that real depreciation improves trade balance. Corresponding errorcorrection models as well as impulse response functions indicate that, following currency depreciation, trade balance first deteriorates before it later improves, i.e. exhibiting the J-curve pattern. These results are relevant for policy making both in Serbia and in a number of other emerging Europe countries as they face major current account adjustments after BoP crises of 2009.
Solomon, David; McAbee, James; Åsberg, Kia; McGee, Ashley
Coming out is a significant and sometimes difficult process in the lives of sexual minorities, but disclosure can also affect wellbeing in positive ways, including reduced distress and greater relationship satisfaction. This study investigates the possibility of stress-related growth and depreciation following coming out. To obtain a diverse sample with varying coming-out experiences, data were collected from undergraduate students as well as from online sources, including lesbian, gay, and bisexual support groups and Pride groups. Regression analyses indicated that negative social reactions to coming out predicted both growth and depreciation, although they more strongly predicted depreciation. Positive social reactions were positively related to stress-related growth, while internalized homonegativity was inversely associated with growth. Although the two sample sources (online and campus) differed in some ways, sample source was not a significant predictor in the regressions, nor was it indicated as a moderator in exploratory ANOVA analyses.
Full Text Available This study investigates the impacts of the degree of currency substitution on nominal exchange rate volatility in seven countries (Indonesia, the Philippines, the Czech Republic, Hungary, Poland, Argentina, and Peru. We use the Threshold ARCH model to consider the ratchet effect of currency substitution and sample periods in the 2000s, during which time the economies of the sample countries stabilized, while the U.S. dollar and euro depreciated against other major currencies following the recent global financial crisis. The presented empirical analyses show that the degree of currency substitution has significant positive effects on the conditional variance of the depreciation rate of the nominal exchange rate in most sample countries. Moreover, a shock to the depreciation rate of the nominal exchange rate has asymmetric effects on the conditional variance, depending on the sign. One possible explanation for these differential effects is the existence of the ratchet effect of currency substitution.
Full Text Available Considering the difficulties created by the economic crisis, many exporters have criticized the National Bank of Romania (NBR’s policy regarding the exchange rate evolution. They argue that depreciation is a necessary condition for recovery and not financial stability. On the contrary, Romania cannot afford a shock in the exchange rate level. The risk associated with such a measure is too high for an emerging country and it annihilates any export competitive advantages. Therefore, depreciation may delay the imperative of Romanian economic recovery. A solid economic recovery should have as starting point a financial system sound and stable. Excessive exchange rate depreciation jeopardizes the financial soundness of banks and the borrower’s ability to repay their loans. Therefore, it creates inflationary flare-ups, particularly dangerous for the economy of any state.
Full Text Available The aim of paper is to analyze the definitions and recording process of revenues and gains. The authors of current paper have worked out some suggestions for improving the reporting process taking into account the definitions of income, revenue, gains, losses and profit. Analyzing the inconsistency in two pairs of opposite terms (Profit and Loss and Gain and Loss the authors came to conclusion that the amount named gain/loss in disposal of property, plant and equipment is rather correction or adjustment of previous miscalculation of depreciation expense due to the formula. To make aforementioned adjustments and show them separately a Contra depreciation expense account or Depreciation adjunct account is recommended.
Full Text Available At present, corporate tax is applied in all EU Member States with the exception of Estonia. Nevertheless, the nominal corporate tax rate does not reflect the real tax burden. For determination of the effective tax burden for corporations, there are used effective corporate tax rates. The aim of the paper is to quantify the relation between the effective average corporate tax rate and nominal corporate tax rates, depreciations, loss compensation and selected investment incentives and to identify the significance of these factors based on the panel analysis. Based on the panel analysis it was found that effective average tax rate is only statistically dependant on nominal corporate tax rate, on tax loss compensation and on the depreciation tax rate of movable property, while in case of other factors, such as depreciation of immovable property, tax holidays and R&D incentives, the dependence is not statistically significant.
depreciation must include the cost of significant amounts of costly government furnished material (e.g., titanium hardware) and equipment (e.g., aircraft...Figure I-1. DoD Mission Critical Assets (FY 2010 $ in Millions) Asset Type Historical Cost Accumulated Depreciation Net Book Value Military...principles ( GAAP ). Given the number of worldwide existing assets without sufficient evidence to support acquisition cost, this is a daunting and costly
Lizardo, Radhames A.; Mollick, Andre V.
Adding oil prices to the monetary model of exchange rates, we find that oil prices significantly explain movements in the value of the U.S. dollar (USD) against major currencies from the 1970s to 2008. Our long-run and forecasting results are remarkably consistent with an oil-exchange rate relationship. Increases in real oil prices lead to a significant depreciation of the USD against net oil exporter currencies, such as Canada, Mexico, and Russia. On the other hand, the currencies of oil importers, such as Japan, depreciate relative to the USD when the real oil price goes up. (author)
During 2006-2008, Indonesia has been experiencing depreciation of IDR against world currency US$. The situation was triggered by global crisis October 2008, and IDR currency plunged. Furthermore, 17 textile/shoes industries publicly listed in ISX have been severely hit by depreciation of IDR The “Huge Loss of Bottom Line” in 2008 was recorded (IDR 617 billions) more than half of trillion IDR. To be curious the most of industry are manufacturer-exporter.Year 2007, national textile industry ove...
Full Text Available Financial strength is a central issue of any business system and is reflected in payment, investing and financing. Depreciation as a form of self-financing aims to create added value company through increase in total revenues and income of a business entity. Since depreciation results from the positive business of the company, it represents its own stable and permanent source or funding available in the most important part of business economics - the process of reproduction. The revaluation of fixed assets, like a derived function of amortization, serves to objectively and more accurately show the property of the company for stakeholders.
Full Text Available The Foreign Exchange Market in India has undergone substantial changes over last decade. It is imperative by the excessive volatility of Indian Rupee causing its depreciation against major dominating currencies in international market. This research has been carried out in order to investigate various macroeconomic variables leading to acute variations in the exchange rate of a currency. An attempt has been made to review the probable reasons for the depreciation of the Rupee and analyse different macroeconomic determinants that have impact on the volatility of exchange rate and their extent of correlation with the same.
Valentin Gabriel CRISTEA
Full Text Available Choosing depreciation of assets; revaluation of tangible or keeping their historical cost; registration, whilst the tangible assets are entered in the conservation of amortization expenses or a corresponding adjustment to depreciation expense ascertained; choosing the method of evaluating stocks is accounting policies. IAS 40 is significant because it was the first time the International Accounting Standards Board has introduced a fair value accounting model for non-financial assets. All firms must provide fair value for their real estate assets either directly in the balance sheet in accordance with the fair value model choice, either in the footnotes below cost model selection.
Sergey Ivanovich Tatynov
Full Text Available In the process of creating a new concept of the financial mechanism, it is important, in our opinion, to construct a mechanism for depreciation of fixed assets of enterprises, adequate to the goals of the national economy modernization. It seems appropriate to establish a depreciation model which will allow the state to conduct depreciation policy differentiated by branches of the national economy and on specific territories. In addition, depreciation deductibles must be real, that means, they should be accumulated on the accounts and not just be tax exemptions. There are expressions of the Russian economists, that it is possible to ensure the realization of revenues depreciation on special accounts under threat of possible penalties. The solution of this problem, it seems, can be achieved through mandatory enrollment of depreciation amounts into the escrow bank accounts without withdrawing the funds before the expiration of the depreciation period of fixed assets of the owners. The yield on bank deposits in the Russian market, as a rule, does not exceed the Central Bank refinancing rate. Keeping money in the long term on such conditions is not economically feasible - a negative return on these investments is guaranteed, but if the federal government has helped to ensure a nominal rate of return of deposits to 10% (in a given period of time at the expense of its resources, then our proposal could have lost the character of economic voluntarism. If all accrued depreciation (2 348 641 million rubles will be placed on deposit accounts and the credit system of the Russian Federation will provide holders an annual yield of 10% (at the rate of inflation 8.8%, the annual subsidy amount will be 28 183.7 million rubles. In this case, the credit system receives a resource for the issuance of long-term loans. Taking into account the banking margin of 2%, the annual interest on long-term loans could amount (in terms of the current time 10-12% of annual
... Retroreflective Sign Materials and Pavement Marking Materials Appendix to Subpart F of Part 655 Highways FEDERAL... Pavement Marking Materials 1. Although the FHWA Color Tolerance Charts depreciate the use of... for Retroreflective Pavement Marking Material With CIE 2° Standard Observer and 45/0 (0/45) Geometry...
... use under this section: (i) Volumetric adjustments for actual (not theoretical) line losses. (ii) The... hub. These fees do not include title transfer fees. (v) A volumetric deduction to cover shrinkage when...) Theoretical line losses. (ix) Gauging fees. (c) Allowable capital costs are generally those for depreciable...
Jacobsen, Joyce P.; Levin, Laurence M.
Women who leave the labor market for family reasons often return to wages lower than those of women who did not. They lose seniority and are less likely to receive on-the-job training, their jobs may depreciate, and employers may believe they will again take a leave. (Author)
This study investigated school facilitates in public secondary schools in Delta State, Nigeria. The purpose of the study was to find out the state of the facilities, the types of maintenance carried out on the facilities by school administrators, the factors encouraging school facilities depreciation and the roles of school ...
...) to apply prior law to property acquired pursuant to a written binding contract in effect on August 10... section 13261 of OBRA '93 (e.g., the amendment of section 1253 in the case of a franchise, trademark, or... section 197 intangible with an unadjusted basis of $180. Under prior law, no amortization or depreciation...
disguising trading patterns are: 1. They do not appear on balance sheets under GAAP or IAS (al though, the notional value of derivatives is...dollar-denominated level. Gold will actually be constant, for example, at one ounce = 25 barrels of oil; it is the dollar that depreciates . In this
Requirements DoD Department of Defense EIMDR End Item Materiel Data Record - FY Fiscal Year 9 *4N GAAP Generally Accepted Accounting Principles GAE...EXPLANATION: THE VARIANCE IS MAINLY THE RESULT OF LBDA ADP CO ST PROGRAMMED IN MARK AS GAE INSTEAD OF BOCIE AN4D (RPMA) DEPRECIATION PROGRAMMED AS
Practices ( GAAP ). We are concerned with the increasing cost and delayed schedule of some of the BRP software systems and their compliance with Generally...Accumulated Depreciation on Equipment-Military Equipment 67 1810.0200 Assets Under Capital Lease -Machinery and Equipment 68 1990.0100 Other Assets
... this section, on the accrual method of accounting. (3) For governmental institutions that use a cash basis of accounting, cost data developed on this basis is acceptable. However, only depreciation on... definitions and accounting, statistics, and reporting practices that are widely accepted in the health care...
acquisition, transfer, and depreciation of knowledge in service organizations: Productivity in franchises . Management Science, 41(11, Focused Issue on...Slevin, D.P. 1993. Entrepreneurship and the concept of fit: A model and empirical tests. Strategic Management Journal, 14(2): 137-153. Naval
Jun 18, 2007 ... Conclusively, tropical hop substitutes stored at 5 ± 1oC to 27 ± 1oC can still be used for brewing even after three to six months storage. .... which is associated with the oxidative depreciation of the soft resins to hard resins ... Changes in the soft resin levels of hop substitutes with storage. Soft resin levels (%).
Edle von Gaessler, Anne; Ziesemer, Thomas
We modify a Lucas-type endogenous growth model to contain endogenous labour supply, imperfect international capital movements, and estimated interest and education time functions. Solutions based on realistic calibrations show that (i) the rate of human capital depreciation through ageing has a much
Nieblas-Ortiz, Efrain C.; Arcos-Vega, José L.; Sevilla-García, Juan J.
Without depreciating the importance of environmental regulations directed to university environmental managements systems in this country, nowadays, the instruments of international importance like the Sustainable Development Goals or ONU's 2030 Agenda; as well as those of domestic nature, like sustainability indicators proposed by the Mexican…
Poorthuis, Marcel; Breitlin, Andris; Bremmers, Chris; Cools, Arthur
Levinas'rejection of a historical ciritcal approach to sacred texts as well as his depreciation of Spinoza's view of the Bible might bring him close to fundamentalism. A thorough analysis is necessary to demonstrate essential differences. Levinas'rejection of a historical ciritcal approach to sacred
.... Most types of vessels, i.e. 92 out of the 108 types of vessels covered by the study, or 85 percent, showed a net profit after deducting the cost of depreciation and prices paid to producers as compared to the previous study period...
...) Special rules. (i) Taxpayers who properly determine estimated useful lives under § 1.46-3(e)(3) (ii)(b) or... life of 5 years). Under the rule of subparagraph (3)(i) of this paragraph, the 3 million are treated as... INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.47-1...
Avdonin, Eh.K.; Gavrilov, S.D.; Kovalevich, O.M.
A factor of potential risk which influence on choice of strategic direct of the power engineering development was considered. Now this factor has vital importance in Russia, Belarus and other countries of East Europe because of accumulated depreciation of power engineering
nate, inexhaustible, everlasting, untraversable, and without any extrinsic limit” ... dialectically depreciated meaning, the source of punishable injustice (adikias). ... This outcome not only received its central motivation and direction from the basic ... As the new principle of explanation, Parmenides explored space in his static.
... known, of telecommunications plant, governmental franchises and other similar rights acquired shall be..., and Property Held For Future Telecommunications Use, as appropriate, and credited to Account 1439... depreciation, or Account 3200, Accumulated depreciation—held for future telecommunications use, or Account 3410...
The price difference is not of big margin, given the fact that fishing gears for Nile perch are also relatively expensive compared to that of Tilapia. So this price difference might ... By looking on the historical data this situation ..... maintenance and depreciation payments that are deducted before or after the proceedings of the.
...) Consideration promised or received exceeds the depreciated fair market value of the physical equipment and... apply to a LPFM licensee. (b) A change in the name of an LPFM licensee where no change in ownership or... transfer an LPFM construction permit at any time. (e) Transfers of control involving a sudden change of...
... imposed by State or local authorities, costs of fire protection, costs of insurance (other than liability insurance), costs incurred in administering the contract (including costs of bookkeeping and technical... the ownership and protection of such property and depreciation of improvements thereon, fire insurance...
... determining whether the target shareholders are fully subject to market appreciation and depreciation, certain... circumstances under which the consideration to be exchanged for the proprietary interests in the target... binding contract provides for fixed consideration, the target corporation shareholders can generally be...
Yager, Geoffrey G.
The self-management of thoughts and mental images was used in a series of empirical case studies to influence behavior changes. The target behaviors in the cases reported were smoking, overeating, fingernail biting, thinking self-depreciative thoughts, and responding assertively. Self-monitoring, covert positive reinforcement, covert…
A pioneer palm oil boiler unit, in an immense power self-contained oil mill, impaired by many years of accumulated depreciation, was rebuilt in the pattern of a design-out scheme aimed primarily at rehabilitating the entire boiler system to a state of functionality. The research work studied the pre-maintenance and post ...
Dec 17, 2012 ... Africa and Africans continue to be exploited by the capitalist system .... tautological: stagnation is the result of the fall – unexplained – of the marginal ..... that of time (time is money, the depreciation of the future in Bohm-Bawerk), ..... not measurable, except if it matched with exchange value (based on 'utility'.
Tuner, James A.
Many introductory finance texts present information on the capital budgeting process, including estimation of project cash flows. Typically, estimation of project cash flows begins with a calculation of net income. Getting from net income to cash flows requires accounting for non-cash items such as depreciation. Also important is the effect of…
... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Real estate owned and occupied. 1.803-5 Section... (CONTINUED) INCOME TAXES Life Insurance Companies § 1.803-5 Real estate owned and occupied. The amount allowable as a deduction for taxes, expenses, and depreciation upon or with respect to any real estate owned...
... potential gain from franchises, trademarks, or trade names referred to in section 1253(a). With respect to... as buying these properties, it has a new cost basis for the inventory and accounts receivable... depreciable property. Since, under section 751(b), the partnership is treated as buying this property from C...
and the efficient exchange rate. I disentangle the effects on firm value from the exchange rate from the other determinants of a firm's cash flow. I use high-frequency data and find that a depreciation/appreciation of the home currency decreases/increases firm value. This finding is consistent with currency...
This paper is concerned with linguistic vulnerability to man-made trauma, displacement, and exclusion, as well as with strategies of resilience that valorise socially-depreciated resources within the linguistic repertoire. It focuses on an interview carried out within a transdisciplinary project which – from a medical, ...
... Transportation Other Regulations Relating to Transportation (Continued) FEDERAL MOTOR CARRIER SAFETY... delay to property transported shall pay, decline, or make a firm compromise settlement offer in writing... the lost or damaged item as a base to apply a depreciation factor to arrive at the current actual...
... Transportation Other Regulations Relating to Transportation (Continued) SURFACE TRANSPORTATION BOARD, DEPARTMENT... shall pay, decline, or make a firm compromise settlement offer in writing or electronically to the... to apply a depreciation factor to arrive at the current actual value of the lost or damaged item...
Kohen, Andrew I.; Kipps, Paul H.
Reports results of a study of economics students to test the effect of time and other factors affecting retention, to develop an instrument to measure the rate of depreciation of the student's stock of economic knowledge, and to explore the implications of findings for the student's academic planning. (Author/KC)
Recent empirical research on the effects of monetary policy shocks on exchange rate fluctuations have encountered the exchange rate puzzle and th e forward discount bias puzzle.The exchange rate puzzle is the tendency of the domestic currency (of non-US G-7 countries) to depreciate against the US
Jakucionyte, E.; van Wijnbergen, S.J.G.
The depreciation of the Hungarian forint in 2009 left Hungarian borrowers with a skyrocketing value of foreign currency debt. The resulting losses worsened debt overhang in to debt-ridden firms and eroded bank capital. Therefore, although Hungarian banks had partially isolated their balance sheets
Summarizes the activities of the 97th Congress on taxes. Reviews 1981 enactments and 1982 proposals regarding tax cuts, tax increases, indexing of tax brackets, interest earnings, depreciation, and business incentives. Examines tax administration problems and flat-rate tax proposals and discusses the progressive income tax. (Author/RW)
... organizational structure of the agency during the period for which the proposal applies, along with a functional... grantee department or agency, depreciation or use allowances on buildings and equipment, the costs of... period, usually the governmental unit's fiscal year. This rate is based on an estimate of the costs to be...
Lukaszewski, Thomas E.
Describes four major tax acts which significantly impact businesses and individual taxpayers. Includes important issues affecting businesses, such as changes in minimum wage, depreciable personal property, pensions, and tax credits. Also describes important issues affecting individuals, including changes in spousal IRAs, adoption expense credits,…
to inflation. The effect of currency devaluation on the economy has long been recognised in the literature. While the traditionalist argued that devaluation ... macroeconomic performance in Nigeria started on a good note in the 1970s as the .... depreciated further to N84.38: US$1.00 and N92.65:$15$1.00 in 1998 and 1999.
The depreciating attitude toward family life in our society has intensified in the past few years. It is not unusual to find substantial numbers of children in a first grade classroom who live in broken homes. Divorce is the answer for more young couples than ever before, and as a result the children involved must face growing up with a parent…
..., DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.48-12 Qualified rehabilitated building; expenditures incurred after December 31, 1981... section 48(g) and this section) is section 38 property. Property that is section 38 property by reason of...
... Investment in Certain Depreciable Property § 1.46-7 Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc. As amended by sections 802(b)(7), and 803 (c), (d), and (e) of... taxpayers electing additional investment credit, etc. 1.46-7 Section 1.46-7 Internal Revenue INTERNAL...
... Rules for Computing Credit for Investment in Certain Depreciable Property § 1.46-11 Commuter highway... investment under section 46(c)(1) for a qualifying commuter highway vehicle is 100 percent. A qualifying... meets the following requirements: (1) The vehicle is section 38 property in the hands of the taxpayer...
... Credit for Investment in Certain Depreciable Property § 1.47-6 Partnerships. (a) In general—(1... computing qualified investment with respect to such property, a recapture determination shall be made with... (or cost) of such property taken into account by such partner in computing his qualified investment...
... Computing Credit for Investment in Certain Depreciable Property § 1.47-5 Estates and trusts. (a) In general... computing qualified investment with respect to such property, a recapture determination shall be made with... such properties is $15,000, computed as follows: Basis Applicable percentage Qualified investment $7...
... Computing Credit for Investment in Certain Depreciable Property § 1.48-2 New section 38 property. (a) In... shall be taken into account as the basis of new section 38 property in determining qualified investment... taken into account by the taxpayer in computing qualified investment in new section 38 property. Example...
... Computing Credit for Investment in Certain Depreciable Property § 1.48-3 Used section 38 property. (a) In... computing qualified investment is $800 ($2,000 less $1,200). Example 4. In 1962, C acquires property 1, an... purposes of computing qualified investment the cost of property 2 is not reduced by any part of the...
... Rules for Computing Credit for Investment in Certain Depreciable Property § 1.47-2 “Disposition” and... section 38 property ceases to be section 38 property with respect to the taxpayer must be made for each..., as if such property were placed in service in such taxable year, whether such property would qualify...
... Computing Credit for Investment in Certain Depreciable Property § 1.48-6 Estates and trusts. (a) In general... properties plus the qualified investment with respect to the total cost of used section 38 properties... investment with respect to the total bases of all new section 38 properties plus the qualified investment...
... INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.46-4... building and loan association)— (1) The qualified investment with respect to each section 38 property shall... qualified investment for 1963 with respect to such property computed under § 1.46-3 is $20,000 (662/3...
... Computing Credit for Investment in Certain Depreciable Property § 1.50-1 Restoration of credit. (a) In general. Section 49(a) (relating to termination of credit) does not apply to property— (1) The... new section 38 property in determining qualified investment only that portion of the basis which is...
... 26 Internal Revenue 1 2010-04-01 2010-04-01 true [Reserved] 1.46-10 Section 1.46-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.46-10 [Reserved] ...
... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Carryback and carryover of unused credit. 1.46-2 Section 1.46-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.46-2 Carryback and...
multi-criterion analysis (MCA), partial equilibrium analysis, project appraisal ... In the case of transport infrastructure projects, though, this is no mean ... vehicle ownership and mileage-based depreciation (an improved road network and/ .... urban, rural or regional development initiatives – they typically include one or more.
Batterham, Robert L.; Fraser, K.I.
This paper reviews the literature on the optimal replacement of capital equipment, especially farm machinery. It also considers the influence of taxation and capital rationing on replacement decisions. It concludes that special taxation provisions such as accelerated depreciation and investment allowances are unlikely to greatly influence farmers' capital equipment replacement decisions in Australia.
Dec 2, 2009 ... screening for sickle-cell disease: A cost benefit analysis. Andrew Livex Okwi .... work and would be paid a monthly salary. • Glassware not falling ... weighing balance would depreciate at USh 300 000 and USh. 50 280 per year, ... normal life, and 85% with sickle cell anemia (SS) would live to adulthood if ...
This preliminary study aims to explore the relationship between sustainable building design paradigms and commercial property depreciation, to assist in the understanding of sustainable building design impact towards commercial building value and rental de employs the qualitative method and analyses valuers' current ...
Feb 19, 1996 ... market in recent times can be attributed, in part, to inter-union rivalry.1 Minority unions ... March 2013 – resulting in a negative impact on South Africa's GDP and currency depreciation. In. 2013, the .... Organisational rights are regulated by Part A and B of Chapter 111 of the LRA, and the right to strike is ...
This survey of 41 countries reveals that while most countries experienced higher prices in national currencies, a stronger dollar resulted in lower U.S. dollar adjusted fuel prices during the first half of the year. Currency exchange rate depreciation against the dollar was the predominant fact around the world
.... (a) In general. If an intangible asset is known from experience or other factors to be of use in the... with reasonable accuracy, such an intangible asset may be the subject of a depreciation allowance. Examples are patents and copyrights. An intangible asset, the useful life of which is not limited, is not...
.... (See appendix A, § 24.301(e).) (f) Advertising signs. The amount of a payment for direct loss of an advertising sign, which is personal property shall be the lesser of: (1) The depreciated reproduction cost of... computation under § 24.401(c)(2)(iii)); (2) Interest on a loan to cover moving expenses; (3) Loss of goodwill...
Telecommunications Policy Research Conference, Inc., Washington, DC.
Two papers consider the capital recovery difficulties of telephone companies in the current deregulatory environment. The first, "Capital Recovery in the Transition Period" (Gail Garfield Schwartz, New York State Public Service Commission) describes the process determining depreciation in both regulated and deregulated environments, and…
The Texas state gas tax has been 20.0 cents per gallon since 1991, and the federal gas tax has been 18.4 : cents per gallon since 1993. The gas tax is not only stagnant, but depreciating in value due to inflation. : One proposed alternative to the ga...
Adegoroye, Biodun-Smith; Ajagbe, Adesina Adunfe
Showing concern about the consistent depreciation in expected study and scholastic behaviours among Secondary School students and the trailing failure in school test and exams and public exams, the authors gathered empirical report on the chosen variables among a randomly selected 1,200 secondary school students in JSS I, II, III, SSS I, II, III…
The thesis defines prudence principle in accounting as are impairment of assets, provisions, depreciation of assets and deferred tax. In the first part discourses about them in light of International Financial Reporting Standards and in the second part according to Czech legislation, where are also both approaches compared within the scope of the end of each chapter.
Berg, Gary G; Bayes, Paul E; Morgan, Robert G
FASB statements and SEC guidelines give direction as to how healthcare organizations should account for their asset retirement obligations (AROs) where environmental issues are concerned. A key consideration is that current costs associated with environmental problems, such as encapsulating asbestos, are to be accounted for as part of an asset's cost and depreciated over the asset's remaining life.
This paper develops the Central Bank reaction function and investigates the extent to which the Central Bank of Nigeria in recent years has been successful in addressing adverse changes in prices and the naira exchange rate. The result indicates that the CBN was successful in controlling inflation and depreciation of the ...
... such cases, the historical cost (unadjusted for depreciation) shall be considered equal to fair market... the foundation so demonstrates that the fair market value of an asset is other than historical cost... would be required to be charged in order to recover the cost of purchase and maintenance of such...
... OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT..., leasehold rental, depreciation, corporate expenses and Federal and state income taxes: Provided, however... rent to be paid for the first year of the lease. In either case, the estimated amount of cash to be...
..., SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY ACT OF 1940... interest, leasehold rental, depreciation, corporate expenses and federal and state income taxes; Provided... amount of cash to be made available by operations shall be shown. Disclosure must be provided of the...
The dissertation is centred on problems how animals and plants are accounted according to the rules of law of the Czech Republic. It describes mainly methods of accounts and appreciation when the biological assets are obtained and when they are exclude from the assets of accounting entity. It deals with depreciation too.
... premiums (MIPs), taxes, ground rents, property insurance premiums, and assessments, when funds available... revenues over expenses (not-for-profit) or net income (for-profit) plus interest expense plus depreciation.... Mortgage Reserve Fund means a trust account, or an account held by the mortgagee, for and on behalf of the...
... including deductions with respect to depreciation, depletion, amortization, or amortizable bond premiums... reserve by a taxpayer on the reserve method of treating bad debts, it was not deducted, and it is... of such recovery exclusion, consideration must be given to the effect of net operating loss...
... threat or imminence thereof) of property used in the trade or business (as so defined). (iii) Any item..., depreciation, depletion, and trade or business (other than an insurance business) expenses. However, such... refers to mortgages, and other similar liens, on real property which are held by the company as security...
Victor A. Rudis
Scant information exists about the spatial extent of human impact on forest resource supplies, i.e., depreciative and nonforest uses. I used observations of ground-sampled land use and intrusions on forest land to map the probability of resource use and human impact for broad areas. Data came from a seven State survey region (Alabama, Arkansas, Louisiana, Mississippi,...
The study determined the compound growth rate of FDI and the factors ... India attracted more FDI than Nigeria due to its large GDP, higher real interest rate and trade openness; it is suggested that a further depreciated currency would ...
...—Operation and maintenance expenses. (9) AI—Wages and salaries. (10) AJ—Depreciation and amortization... the electric utility land and land rights balances for electric plant held for future use in account... utility. (9) Statement AI—Wages and salaries. Statement AI consists of statements of the electric utility...
Rocha, Vera; Carneiro, Anabela; Varum, Celeste
not received the attention they deserve. Not only do necessity spin-offs perform an important role in the dynamics of competitive markets, by offering a possible solution for recently displaced individuals, but they also create new jobs and help to prevent the depreciation of workers’ human capital....
... home and refund the purchase price in full, less a reasonable allowance for depreciation based on... applicable law of which the Secretary has knowledge; and (5) Any other relevant factors which may be brought... days of the Secretary's order to replace the manufactured home or refund the purchase price unless the...
24 percent level for 1979, it has recently slowed down due to price controls and the slower depreciation of the escudo . Real wage increases declined...one can readily establisb US current and past generosity, in fiscal terms, toward the Atlantic Alliance. In conclusion, the fifteen countries presently
Kim, Moon-Kak; Polachek, Solomon W.
Application of single and simultaneous equation fixed-effects and random-effects shows that earnings appreciation with experience and depreciation with labor market interruptions are comparable for men and women. Adjusting for heterogeneity reduces the wage gap to 20%; adjusting for endogeneity reduces it nearly to zero. (SK)
Indonesia's economy continues to adjust to weaker terms of trade and tighter external financing conditions, with the composition of growth tilting more towards net exports, and economic growth slowing moderately. While this shift is positive for macroeconomic stability, it has to date been based primarily on tighter monetary policy and the depreciation of the Rupiah in 2013, the effects of...
Amolochitis, Emmanouil; Christou, Ioannis T.; Tan, Zheng-Hua
In this paper we present PubSearch, a meta-search engine system for academic publications. We have designed a ranking algorithm consisting of a hierarchical set of heuristic models including term frequency, depreciated citation count and a graph-based score for associations among paper index terms...
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Reports. 4.11 Section 4... Reports. Representatives of the Commission will inspect the project works, engineering reports, and other... report of their findings with respect to the inventory, appraisal, original cost, accrued depreciation...
Asafova, Elena V.; Sazanova, Maria L.
In Russia the system of spreading health-culture among the young generation, the students, has not been formed yet, which makes the paper topical and up-to-date. The young generation is characterized by a low level of education and professional training efficiency in healthy life-style and health culture. It has caused depreciation of the concepts…
Hamon, B. H.; Mendizabal, L.; Feuillet, G.; Gasse, A.; Bataillou, B.
LED reliability and lifetime prediction is a key point for Solid State Lighting adoption. For this purpose, one hundred and fifty LEDs have been aged for a reliability analysis. LEDs have been grouped following nine current-temperature stress conditions. Stress driving current was fixed between 350mA and 1A and ambient temperature between 85C and 120°C. Using integrating sphere and I(V) measurements, a cross study of the evolution of electrical and optical characteristics has been done. Results show two main failure mechanisms regarding lumen maintenance. The first one is the typically observed lumen depreciation and the second one is a much more quicker depreciation related to an increase of the leakage and non radiative currents. Models of the typical lumen depreciation and leakage resistance depreciation have been made using electrical and optical measurements during the aging tests. The combination of those models allows a new method toward a quicker LED lifetime prediction. These two models have been used for lifetime predictions for LEDs.
... facilities is recognized on the basis of the historical cost, or other basis, used for depreciation and other... facility or such tangible assets over the historical cost, as defined in § 413.134(b), or the cost basis... AND HUMAN SERVICES MEDICARE PROGRAM PRINCIPLES OF REASONABLE COST REIMBURSEMENT; PAYMENT FOR END-STAGE...
Depreciation ........................................................................................33 VI. METHODOLOGY ...Nussbaum is professor at the Department of Operations Reserach at the Naval Postgraduate School in Monterey, California (Nussbaum, 2000). 24 THIS PAGE...data received from FRCMA Oceana. 38 THIS PAGE INTENTIONALLY LEFT BLANK 39 VI. METHODOLOGY A. LIMITS OF RESEARCH Most financial and managerial
... method for the entire period for which the trust has held the property is an item of tax preference.... Accordingly, no adjustment is made to the trust's minimum tax exemption by reason of the capital gain. Example... purposes of the Federal income tax. If the property had been depreciated under the straight line method for...
... TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.45G-1 Railroad track... extensions) Federal income tax return for the taxable year the RTMC is claimed. Paragraph (b) of this section..., accounting and bookkeeping, marketing, legal services; janitorial services; office building rental; banking...
Kaneklides, Ann L.
Underscores the importance of informed decision making through accurate anticipation of cost incurrence in light of changing economic and environmental conditions. Explains the concepts of cost accounting, full allocation of costs, the selection of an allocation base, the allocation of indirect costs, depreciation, and implications for community…
... for Uncollectible Customer Accounts—Credit 144.2Accumulated Provision for Uncollectible Merchandising... Merchandising, Jobbing, and Contract Work, or to clearing accounts for current depreciation expense. 5. Amounts... due from customers for utility service and for merchandising, jobbing, and contract work. This account...
... reclamation costs, net present value discount factors, depreciation and other tax accounting factors, value of the surface estate, and any comparable sales data on similar coal lands. The values given above may or... EA and associated Finding of No Significant Impact (FONSI), as well as the Fair Market Value (FMV...
... effective dates. (3) Example. (q) Treatment of distributions of property to shareholders. (1) In general. (2... of change. (D) Treatment of additional tax liability. (iv) Election as method of accounting. (v...) Application to foreign corporations. (b) Depreciation allowed. (1) Property placed in service after 1989. (2...