The Impact of Depreciation on Costs

OpenAIRE

Mariana Radu

2013-01-01

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...

ROLE OF STATE PROTECTIONISM IN DEPRECIATION POLICY FORMATION

Directory of Open Access Journals (Sweden)

Darya Trachova

2017-12-01

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

Optimal tax depreciation under a progressive tax system

OpenAIRE

Wielhouwer, J.L.; De Waegenaere, A.M.B.; Kort, P.M.

2002-01-01

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...

77 FR 44710 - Information Collection Activities (Depreciation Studies)

Science.gov (United States)

2012-07-30

... (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...

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

Science.gov (United States)

2010-04-01

... 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...

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

Science.gov (United States)

2010-04-01

... 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...

78 FR 71724 - Rail Depreciation Studies

Science.gov (United States)

2013-11-29

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

Optimal Tax Depreciation under a Progressive Tax System

NARCIS (Netherlands)

Wielhouwer, J.L.; De Waegenaere, A.M.B.; Kort, P.M.

2000-01-01

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,

17 CFR 256.403 - Depreciation and amortization expense.

Science.gov (United States)

2010-04-01

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

32 CFR 842.35 - Depreciation and maximum allowances.

Science.gov (United States)

2010-07-01

... 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...

26 CFR 1.611-5 - Depreciation of improvements.

Science.gov (United States)

2010-04-01

... 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...

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

Science.gov (United States)

2010-10-01

... 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 CFR 1.1250-2 - Additional depreciation defined.

Science.gov (United States)

2010-04-01

... 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...

Considerations on the criteria, parameters and tax implications of depreciation

Directory of Open Access Journals (Sweden)

Dorel Mateş

2012-01-01

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.

Intangible asset tax depreciation in the Czech Republic

Directory of Open Access Journals (Sweden)

Pavel Svirák

2011-01-01

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

47 CFR 32.3300 - Accumulated depreciation-nonoperating.

Science.gov (United States)

2010-10-01

... 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...

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

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

2010-04-01

... 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...

Distortions Imposed By Inflation on Historical-Cost Depreciation

OpenAIRE

Bravo-Ureta, Boris E.

1983-01-01

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...

Methodological Aspects of Depreciation as an Economic Category

OpenAIRE

Sigidov, Yuriy I.; Rybyantseva, Maria S.; Adamenko, Alexandr A.; Yarushkina, Elena A.

2016-01-01

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...

Depreciating Indian Rupee: Trends and Issues

Directory of Open Access Journals (Sweden)

BADAR ALAM IQBAL

2015-05-01

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.

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

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Depreciation method. 1.381(c)(6)-1 Section 1.381... (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(6)-1 Depreciation method. (a) Carryover... corporation which computes its allowance for the depreciation of the property under section 167(b)(2), (3), or...

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

Science.gov (United States)

2010-04-01

... depreciation. 1 210.12-28 Section 210.12-28 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... § 210.12-28 Real estate and accumulated depreciation. 1 [For Certain Real Estate Companies] Column A... depreciation Column G—Date of construction Column H—Date acquired Column I—Life on which depreciation in latest...

26 CFR 1.167(a)-10 - When depreciation deduction is allowable.

Science.gov (United States)

2010-04-01

... 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...

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

Science.gov (United States)

2010-10-01

... 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...

Depreciation of aircraft

Science.gov (United States)

Warner, Edward P

1922-01-01

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

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

Science.gov (United States)

2010-04-01

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

Science.gov (United States)

2010-04-01

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

To Depreciate or not to Depreciate Non-governmental Fixed Assets ...

African Journals Online (AJOL)

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 ...

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

Science.gov (United States)

2010-04-01

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

THE IMPACT OF FISCAL DEPRECIATION OVER THE ECONOMIC AND FISCAL PERFORMANCE OF THE COMPANY

OpenAIRE

Elena Lucia Croitoru; Stela Aurelia Toader; Oprea Silvia; Cristina Pletescu

2015-01-01

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...

47 CFR 32.6560 - Depreciation and amortization expenses.

Science.gov (United States)

2010-10-01

... 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...

Determinants of Currency Depreciation in Pakistan

OpenAIRE

Malik, Saif Ullah

2014-01-01

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...

Land, Structure & Depreciation

NARCIS (Netherlands)

Francke, M.; van de Minne, A.

2013-01-01

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

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

Science.gov (United States)

2010-10-01

... 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...

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

Science.gov (United States)

2010-10-01

... 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. ...

Evaluation of depreciation costs in replacement investments of nuclear power plants

International Nuclear Information System (INIS)

Nakada, Shoji; Takashima, Ryuta; Nagano, Koji; Kimura, Hiroshi; Madarame, Haruki

2010-01-01

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)

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

Science.gov (United States)

2010-04-01

... 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...

Trajectories of posttraumatic growth and depreciation after two major earthquakes.

Science.gov (United States)

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

2015-03-01

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

The effects of depreciation policy on the enterprise book value: an accounting aspect

OpenAIRE

Гуненко, Світлана Анатоліївна

2016-01-01

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 ...

DEPRECIATION AS THE SOURCE OF REPLENISHMENT OF ENTERPRISE CURRENT ASSETS

Directory of Open Access Journals (Sweden)

KAFKA Sofiіa

2017-06-01

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

ACCOUNTING AND TAX ISSUES RELATING TO DEPRECIATION OF TANGIBLE ASSETS

OpenAIRE

ZEFINESCU CARMEN-VERONICA

2014-01-01

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...

THE EFFECTS OF ENTERPRISE ACCOUNTING POLICIES REGARDING DEPRECIATIONS UPON THE RESULTS AND CORPORATE TAXES

Directory of Open Access Journals (Sweden)

Sorin, Grigorescu

2013-01-01

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.

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

Science.gov (United States)

2010-10-01

... 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...

A strategic account of the cue-depreciation effect.

Science.gov (United States)

Thapar, A; Greene, R L

1995-12-01

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

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

Science.gov (United States)

2010-04-01

... Pipeline Data for Depreciation Analysis. 357.3 Section 357.3 Conservation of Power and Water Resources... No. 73, Oil Pipeline Data for Depreciation Analysis. (a) Who must file. Any oil pipeline company requesting new or changed depreciation rates pursuant to part 347 of this title if the proposed depreciation...

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

Science.gov (United States)

2010-04-01

... 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...

Optimal Tax Depreciation Lives and Charges under Regulatory Constraints

NARCIS (Netherlands)

De Waegenaere, A.M.B.; Wielhouwer, J.L.

2001-01-01

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

ACCOUNTING AND TAX ISSUES RELATING TO DEPRECIATION OF TANGIBLE ASSETS

Directory of Open Access Journals (Sweden)

ZEFINESCU CARMEN-VERONICA

2014-05-01

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.

18 CFR 367.4031 - Account 403.1, Depreciation expense for asset retirement costs.

Science.gov (United States)

2010-04-01

..., Depreciation expense for asset retirement costs. 367.4031 Section 367.4031 Conservation of Power and Water... § 367.4031 Account 403.1, Depreciation expense for asset retirement costs. This account must include the depreciation expense for asset retirement costs included in service company property. ...

Depreciation Accounting in the Uniform Chart of Accounts.

Science.gov (United States)

1982-12-01

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

Kin competition within groups: the offspring depreciation hypothesis.

Science.gov (United States)

Ridley, J; Sutherland, W J

2002-12-22

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

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

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Election of Class Life Asset Depreciation Range... Election of Class Life Asset Depreciation Range System (ADR). (a) Elections filed before February 1, 1972... tax return in accordance with § 1.167(a)-11 of this chapter (relating to depreciation allowances using...

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

Science.gov (United States)

2010-04-01

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

Advanced depreciation cost analysis for a commercial pyroprocess facility in Korea

Energy Technology Data Exchange (ETDEWEB)

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)

2016-06-15

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.

Advanced depreciation cost analysis for a commercial pyroprocess facility in Korea

International Nuclear Information System (INIS)

Kim, Sung Ki; Ko, Won Il; Youn, Sae Rom; Gao, Ruxing; Chung, Yang Hon; Bang, Sung Sig

2016-01-01

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

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

Science.gov (United States)

2010-04-01

... 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...

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

Science.gov (United States)

2010-04-01

..., 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...

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

Science.gov (United States)

2010-10-01

... 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...

ISSUES RELATED TO THE ACCOUNTING TREATMENT OF THE TANGIBLE AND INTANGIBLE ASSETS DEPRECIATION

Directory of Open Access Journals (Sweden)

Danciu Radu

2011-12-01

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

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

Science.gov (United States)

Shriver, K A

1986-01-01

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

Effects of a shortened depreciation schedule on the investment costs for combined heat and power; TOPICAL

International Nuclear Information System (INIS)

Kranz, Nicole; Worrell, Ernst

2001-01-01

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 Depreciation Impact of the Profit and Activity Development Carried out by an Economic Operator

OpenAIRE

Dobrota, Gabriela; Chirculescu, Felicia Maria

2008-01-01

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...

The impact of depreciation expense on performance of trade in Serbia

Directory of Open Access Journals (Sweden)

Lukić Radojko

2016-01-01

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.

Valuation, leverage and the cost of capital in the case of depreciable assets

OpenAIRE

Lund, Diderik

2003-01-01

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...

Depreciation and impairment. A tradeoff in a stewardship setting

OpenAIRE

Scholze, Andreas; Wielenberg, Stefan

2007-01-01

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...

Valuation, leverage and the cost of capital in the case of depreciable assets

OpenAIRE

Lund, Diderik

2006-01-01

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 ...

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

Science.gov (United States)

2010-04-01

... 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...

Measuring the Returns to R&D: The Depreciation Problem

OpenAIRE

Bronwyn H. Hall

2007-01-01

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...

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

Science.gov (United States)

2010-10-01

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

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

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

2010-10-01

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

Is Education Ready for Depreciation Accounting?

Science.gov (United States)

Roberts, Charles T.

1977-01-01

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

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

Science.gov (United States)

2010-04-01

... 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...

The Role of Tax Depreciation for Investment Decisions: A Comparison of European Transition Countries

OpenAIRE

Chang Woon Nam; Doina Radulescu

2003-01-01

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 Samuelson’s true economic depreciation. For this purpose, the present value model is applied under the particular consideration of different financial structure...

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

Science.gov (United States)

2010-04-01

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

Mental Depreciation and Marginal Decision Making

Science.gov (United States)

Heath; Fennema

1996-11-01

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

Alternative depreciation policies for promoting combined heat and power (CHP) development in Brazil

International Nuclear Information System (INIS)

Soares, Jeferson Borghetti; Szklo, Alexandre Salem; Tolmasquim, Mauricio Tiomno

2006-01-01

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

Depreciation cost for the capital investment of a pyroprocess facility

Energy Technology Data Exchange (ETDEWEB)

Kim, S. K.; Lee, S. H.; Ko, W. I. [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of)

2015-10-15

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.

Depreciation cost for the capital investment of a pyroprocess facility

International Nuclear Information System (INIS)

Kim, S. K.; Lee, S. H.; Ko, W. I.

2015-01-01

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

Are You Ready To Display Depreciation?

Science.gov (United States)

Bosserman, David C.

2000-01-01

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

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

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

2010-04-01

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

Longevity and Depreciation of Audiovisual Equipment.

Science.gov (United States)

Post, Richard

1987-01-01

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

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

Science.gov (United States)

2010-04-01

... 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 of public goods in spatial public goods games

Science.gov (United States)

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

2011-10-01

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

Formation of reserves to cover loss from depreciation of stocks of retail trade enterprises

Directory of Open Access Journals (Sweden)

A.S. Krutova

2017-12-01

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.

Tax depreciation versus accounting depreciation in Romania after joining the European Union

Directory of Open Access Journals (Sweden)

Trifan, A.

2010-12-01

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.

Did accelerated depreciation result in lower generation efficiencies for wind plants in India: An empirical analysis

International Nuclear Information System (INIS)

Shrimali, Gireesh; Pusarla, Shreya; Trivedi, Saurabh

2017-01-01

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.

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

Science.gov (United States)

1982-09-30

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

26 CFR 1.1245-1 - General rule for treatment of gain from dispositions of certain depreciable property.

Science.gov (United States)

2010-04-01

... 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...

The Effect of Depreciation of the Exchange Rate on the Trade Balance of Albania

Directory of Open Access Journals (Sweden)

Kurtović Safet

2017-06-01

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.

Depreciation of public goods in spatial public goods games

International Nuclear Information System (INIS)

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

2011-01-01

In real situations, the value of public goods will be reduced or even lost because of external factors or for intrinsic reasons. In this work, we investigate the evolution of cooperation by considering the effect of depreciation of public goods in spatial public goods games on a square lattice. It is assumed that each individual gains full advantage if the number of the cooperators 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

The Analysis of the Impact of Depreciation on External Debt in Long Run: Evidence From Croatia

Directory of Open Access Journals (Sweden)

Irena Palić

2018-03-01

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.

Choosing the best method of depreciating assets and after-tax economic analysis under uncertainty using fuzzy approach

Directory of Open Access Journals (Sweden)

Saeed Khalili

2014-08-01

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.

Depreciation Rates for Australian Tractors and Headers - Is Machinery Depreciation a Fixed or Variable Cost?

OpenAIRE

Tozer, Peter R.

2005-01-01

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

Science.gov (United States)

2010-04-01

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

Science.gov (United States)

2010-04-01

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

47 CFR 36.503 - Accumulated depreciation-Account 3100.

Science.gov (United States)

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accumulated depreciation-Account 3100. 36.503 Section 36.503 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Accumulated depreciation—Account 3100. (a) Amounts recorded in this account shall be separated on the basis of...

An auditory cue-depreciation effect.

Science.gov (United States)

Gibson, J M; Watkins, M J

1991-01-01

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

Development of algorithm for depreciation costs allocation in dynamic input-output industrial enterprise model

Directory of Open Access Journals (Sweden)

Keller Alevtina

2017-01-01

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.

Optimal Tax Reduction by Depreciation : A Stochastic Model

NARCIS (Netherlands)

Berg, M.; De Waegenaere, A.M.B.; Wielhouwer, J.L.

1996-01-01

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

Biofuel supply chain considering depreciation cost of installed plants

Science.gov (United States)

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

2016-06-01

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

IDENTIFICATION OF NATIONAL AND INTERNATIONAL REGULATIONS ON ACCOUNTING DEPRECIATION OF TANGIBLE FIXED ASSETS

Directory of Open Access Journals (Sweden)

Lumbo Flavio MUCOMO

2016-07-01

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.

STUDY ON THE ACCOUNTING OF ADJUSTMENTS FOR RECEIVABLES DEPRECIATION IN OPERATIONS WITH CLIENTS

Directory of Open Access Journals (Sweden)

ILIE RĂSCOLEAN

2015-12-01

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.

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

Science.gov (United States)

2010-04-01

... 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...

Accelerated fuel depreciation as an economic incentive for low-leakage fuel management

International Nuclear Information System (INIS)

Downar, T.J.

1986-01-01

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)

Environmental values, ethics, and depreciative behavior in wildland settings

Science.gov (United States)

Dorceta E. Taylor; Patricia L. Winter

1995-01-01

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

A study on relationship between empowering employees and social capital depreciation: A case study of treasury department

Directory of Open Access Journals (Sweden)

Manouchehr Rahmdel

2013-10-01

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.

Depreciation Requirements in the Department of Defense

Science.gov (United States)

1982-06-01

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

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

Science.gov (United States)

1983-08-18

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

The Consequences of a Strong Depreciation of the U.S. Dollar on Agricultural Markets

OpenAIRE

Charlebois, Pierre; Hamann, Nathalie

2010-01-01

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 ...

Generalization of some ways of improvement of depreciation policy and restoration of depreciation of fixed assets of the enterprises

Directory of Open Access Journals (Sweden)

Sergeev Leonid Ivanovich

2016-07-01

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.

A Placement Algorithm for Capital Items that Depreciate with Time

International Nuclear Information System (INIS)

Wweru, R.M

1999-01-01

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

26 CFR 1.179-1 - Election to expense certain depreciable assets.

Science.gov (United States)

2010-04-01

... 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...

Internal reserves industrial corporations. Management of own sources of financing in the implementation of the various approaches to calculating depreciation bonus

Directory of Open Access Journals (Sweden)

Koncipko Natal'ja Vladimirovna

2015-08-01

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.

Tangible assets tax depreciation in the CR – history of de lege lata regulation since 1990

Directory of Open Access Journals (Sweden)

Karel Brychta

2010-01-01

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

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

Science.gov (United States)

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

2017-04-01

The effect of health depreciation in older people on medical care demand is not well understood. We tried to assess the medical care demand with length of hospitalization and their impact on profits as a result of health depreciation. All participants who underwent comprehensive geriatric assessment were from a prospective cohort study at a tertiary hospital. A total of 1191 cases between September 2008 to October 2012 were investigated. Three sets of qualitative response models were constructed to estimate the impact of older adults' health depreciation on multidisciplinary geriatric care services. Furthermore, we analyzed the factors affecting the composite end-point of rehospitalization within 14 days, re-admission to the emergency department within 3 days and patient death. Greater health depreciation in elderly patients was positively correlated with greater medical care demand. Three major components were defined as health depreciation: elderly adaptation function, geriatric syndromes and multiple chronic diseases. On admission, the better the basic living functions, the shorter the length of hospitalization (coefficient = -0.35, P 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.

OPTIONS FOR REPORTING OF DEPRECIATION OF FIXED BIOLOGICAL ASSETS ACCORDING TO IAS 41

Directory of Open Access Journals (Sweden)

Elena Georgieva

2016-06-01

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.

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

Science.gov (United States)

Zhucheng, Ju

1991-01-01

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

An accelerated test method of luminous flux depreciation for LED luminaires and lamps

International Nuclear Information System (INIS)

Qian, C.; Fan, X.J.; Fan, J.J.; Yuan, C.A.; Zhang, G.Q.

2016-01-01

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.

48 CFR 31.205-16 - Gains and losses on disposition or impairment of depreciable property or other capital assets.

Science.gov (United States)

2010-10-01

... 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...

Recognition and Evaluation of Assets Depreciation – Influences on Financial Reports

Directory of Open Access Journals (Sweden)

Victoria Bogdan

2006-06-01

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.

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

Science.gov (United States)

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…

An improved charging/discharging strategy of lithium batteries considering depreciation cost in day-ahead microgrid scheduling

International Nuclear Information System (INIS)

Zhang, Zhong; Wang, Jianxue; Wang, Xiuli

2015-01-01

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.

The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment Decisions—An Experimental Study

Directory of Open Access Journals (Sweden)

Hagen Ackermann

2016-10-01

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.

The relationship between information content of depreciation and abnormal return and future benefits in manufacturing companies in Tehran Stock Exchange(TSE

Directory of Open Access Journals (Sweden)

Reza Zare

2013-01-01

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.

INVESTMENT EFFECTS OF ENDOGENOUS AND EXOGENOUS DEPRECIATION: IMPROVED PASTURES IN URUGUAY

OpenAIRE

Ekboir, Javier M.; Jarvis, Lovell S.; Rey, Carlos

1998-01-01

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.

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

Science.gov (United States)

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

2010-01-01

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

Notes on Economic Depreciation of Natural Resource Stocks and National Accounting

OpenAIRE

John W. Hartwick

1991-01-01

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.

采用加速折旧法计提固定资产折旧的思考%Accelerated Depreciation Method is Used to Plan Carry Depreciation of Fixed Assets

Institute of Scientific and Technical Information of China (English)

周冰雁

2015-01-01

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。

DEPRECIATION AS THE SOURCE OF REPLENISHMENT OF ENTERPRISE CURRENT ASSETS

OpenAIRE

KAFKA Sofiіa

2017-01-01

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...

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

Science.gov (United States)

2010-10-01

... 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...

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

Science.gov (United States)

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accumulated depreciation-Property held for future telecommunications use-Account 3200. 36.504 Section 36.504 Telecommunication FEDERAL... TELECOMMUNICATIONS COMPANIES 1 Reserves and Deferrals § 36.504 Accumulated depreciation—Property held for future...

Depreciation of the Indian Currency: Implications for the Indian Economy.

OpenAIRE

Sumanjeet Singh

2009-01-01

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...

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

Science.gov (United States)

Dennis-Escoffier, Shirley; Quintana, Olga

2004-04-01

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

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

Science.gov (United States)

2010-04-01

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

Controversies Regarding Goodwill Evaluation, Depreciation and Recording Policies

Directory of Open Access Journals (Sweden)

Liliana Feleaga

2006-08-01

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.

Is Real Depreciation or More Government Deficit Expansionary? The Case of Slovenia

Directory of Open Access Journals (Sweden)

Hsing Yu

2017-04-01

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.

Does increase in the depreciation expensing allowance spur economic growth? Evidence from USA

Directory of Open Access Journals (Sweden)

Xiaoli Yuan

2016-07-01

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.

Depreciation Test of Fixed Assets – Necessity, Indices of Value Loss, Certainty and Frequency of Assessment Evaluation

Directory of Open Access Journals (Sweden)

Marinela Manea

2010-12-01

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.

Investments in fixed assets and depreciation of fixed assets: theoretical and practical aspects of study and analysis

Directory of Open Access Journals (Sweden)

Irina D. Demina

2017-01-01

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

Production, depreciation and the size distribution of firms

Science.gov (United States)

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

2008-05-01

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

Effects of Tax Depreciation Rules on Firms' Investment Decisions in an Inflationary Phase: Comparison of Net Present Values in Selected OECD Countries

OpenAIRE

Chang Woon Nam

2001-01-01

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 Samuelson’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...

Negotiated settlements with a cost of service backstop: The consequences for depreciation

International Nuclear Information System (INIS)

Fellows, G. Kent

2011-01-01

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.

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

Science.gov (United States)

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

2013-09-01

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

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

Science.gov (United States)

Holmes, John R; Felsenthal, David

2009-10-01

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

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

Science.gov (United States)

Ried, W

1996-01-01

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

A macro-physics model of depreciation rate in economic exchange

Science.gov (United States)

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

2014-02-01

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

Impact of exchange rate depreciation on the balance of payments: Empirical evidence from Nigeria

Directory of Open Access Journals (Sweden)

Martins Iyoboyi

2014-12-01

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.

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

Science.gov (United States)

Eder, Renate; Arnberger, Arne

2012-10-01

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

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

Science.gov (United States)

2010-10-01

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

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

Science.gov (United States)

2010-10-01

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

On the accounting of technology progress rates and obsolescence of production funds when determining depreciation for NPP renovation

International Nuclear Information System (INIS)

Khachyan, G.A.; Petrov, I.M.; Vorob'ev, I.E.; Nizhnik, I.A.; Pylypyuk, R.V.

1986-01-01

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

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

Science.gov (United States)

2010-04-01

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

Value and depreciation of mineral resources over the very long run: An empirical contrast of different methods

OpenAIRE

Rubio Varas, M. del Mar

2005-01-01

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...

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

Science.gov (United States)

Goldschmidt, Y; Gafni, A

1991-01-01

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

Pracoholizm w kategoriach deprecjacji pracy pielęgniarki. Wybrane aspekty = Workaholism in categories of nurses’ work depreciation. Chosen aspects

OpenAIRE

Stychno, Ewa; Kulczycka, Kinga

2016-01-01

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....

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

Science.gov (United States)

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…

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

Science.gov (United States)

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

2012-02-01

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

Pracoholizm w kategoriach deprecjacji pracy pielęgniarki. Wybrane aspekty = Workaholism in categories of nurses’ work depreciation. Chosen aspects

OpenAIRE

Ewa Stychno; Kinga Kulczycka

2016-01-01

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...

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

Science.gov (United States)

Singh, Gurdeep

2006-11-01

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

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

Science.gov (United States)

Mooi-Reci, Irma; Ganzeboom, Harry B

2015-07-01

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

ACCOUNTING AND TAXATION ASPECTS REGARDING THE DEPRECIATION OF FIXED ASSETS IN THE AGRI-FOOD ENTERPRISES OF THE REPUBLIC OF MOLDOVA

Directory of Open Access Journals (Sweden)

Vadim COJOCARI

2014-06-01

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.

Tassi di cambio fluttuanti, deprezzamento valutario e domanda effettiva (Floating exchange rates, currency depreciation and actual demand

Directory of Open Access Journals (Sweden)

Julio López

2012-04-01

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

Posttraumatic growth and depreciation six years after the 2004 tsunami.

Science.gov (United States)

Michélsen, Hans; Therup-Svedenlöf, Charlotte; Backheden, Magnus; Schulman, Abbe

2017-01-01

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.

Posttraumatic growth and adjustment to spinal cord injury: Moderated by posttraumatic depreciation?

Science.gov (United States)

Kunz, Simon; Joseph, Stephen; Geyh, Szilvia; Peter, Claudio

2017-07-01

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).

The influence of ozonated time on the degree of depreciation of BOD, COD, TSS and phosphate in hospital liquid waste

International Nuclear Information System (INIS)

Isyuniarto and Andrianto

2009-01-01

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)

基于全生命周期的城轨企业资产折旧和融资利息的会计处理%Accounting Treatment of URT Assets Depreciation and Financing Interests Based on Life Cycle

Institute of Scientific and Technical Information of China (English)

张泓; 丁新浩

2013-01-01

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.

Verantwoording vir waardevermindering in die finansiële state van maatskappye

OpenAIRE

2014-01-01

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...

Vliv odpisování dlouhodobého majetku na výsledek hospodaření

OpenAIRE

VALDMANOVÁ, Dagmar

2008-01-01

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...

Satisfying the Energy Demand of a Rural Area by Considering the Investment on Renewable Energy Alternatives and Depreciation Costs

Directory of Open Access Journals (Sweden)

Masoud Rabbani

2014-01-01

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.

Mixed Psychological Changes Following Mastectomy: Unique Predictors and Heterogeneity of Post-traumatic Growth and Post-traumatic Depreciation.

Science.gov (United States)

Kroemeke, Aleksandra; Bargiel-Matusiewicz, Kamilla; Kalamarz, Magdalena

2017-01-01

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.

Depreciação no Brasil e na Alemanha: as diferenças na aplicação a um tomógrafo e construção anexa = Depreciation in Brazil and Germany: differences in a Ct Scan and an Attached Building

Directory of Open Access Journals (Sweden)

Charles Albino Schultz

2009-03-01

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

Metoda komponentního odepisování

OpenAIRE

IMBER, Jakub

2016-01-01

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...

Optimalizace dopadu účetních a daňových odpisů na základ daně z příjmů a na výsledek hospodaření

OpenAIRE

KALBÁČOVÁ, Lucie

2011-01-01

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...

77 FR 27771 - Information Collection Being Reviewed by the Federal Communications Commission

Science.gov (United States)

2012-05-11

... 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...

Uplatňování daňových odpisů v ČR

OpenAIRE

Bulušková, Andrea

2010-01-01

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...

5 CFR 180.108 - Settlement of claims.

Science.gov (United States)

2010-01-01

... 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...

Vliv metod odepisování na výsledek hospodaření

OpenAIRE

KOPEČKOVÁ, Michaela

2010-01-01

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...

THE DEPRECIATED REPLACEMENT COST - REPRESENTATION OF FAIR VALUE IN ACCOUNTING. TENDENCIES AND PERSPECTIVES IN THE ROMANIAN ACCOUNTING PRACTICE

Directory of Open Access Journals (Sweden)

Manea Marinela-Daniela

2011-12-01

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

Porovnání vývoje způsobů odepisování dlouhodobého majetku a jejich vlivu na daňový základ

OpenAIRE

KUBECOVÁ, Jana

2011-01-01

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...

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

Science.gov (United States)

1989-12-01

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

Measuring Capital

OpenAIRE

W. Erwin Diewert

2003-01-01

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...

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

Science.gov (United States)

1993-06-01

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

Metode Depresiasi Aktiva Tetap Berwujud Dan Dampaknya Pada Laporan Laba Rugi (Studi Kasus Pada PT Intiroda Makmur Di Tangerang)

OpenAIRE

Iskandar,; Effendi,; Rizal, Syamsu

2011-01-01

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...

Exchange Rate Changes and Inflation in Post-Crisis Asian Economies: VAR Analysis of the Exchange Rate Pass-Through

OpenAIRE

Takatoshi Ito; Kiyotaka Sato

2006-01-01

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...

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

Directory of Open Access Journals (Sweden)

Luis Carlos de Freitas

2007-04-01

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

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

Science.gov (United States)

2013-09-17

... 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...

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

Science.gov (United States)

2011-06-09

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

76 FR 59187 - Submission for OMB Review; Comment Request

Science.gov (United States)

2011-09-23

... 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...

77 FR 43075 - Information Collection Submitted for Review and Approval to the Office of Management and Budget

Science.gov (United States)

2012-07-23

... 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...

Identifying the weights in exchange market pressure

NARCIS (Netherlands)

Klaassen, F.

2011-01-01

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

17 CFR 270.18f-3 - Multiple class companies.

Science.gov (United States)

2010-04-01

... 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...

Komparace metod odpisování a jejich vliv na základ daně vybrané účetní jednotky

OpenAIRE

Rýdlová, Radka

2015-01-01

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 ...

Porovnání účetních a daňových odpisů v České a Slovenské republice

OpenAIRE

Purgyiová, Mária

2015-01-01

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...

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

Science.gov (United States)

2011-03-04

... 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...

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

Science.gov (United States)

2010-04-01

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

17 CFR 210.6A-04 - Statements of income and changes in plan equity.

Science.gov (United States)

2010-04-01

...., 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...

26 CFR 1.341-6 - Exceptions to application of section.

Science.gov (United States)

2010-04-01

... 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...

22 CFR 33.2 - Definitions.

Science.gov (United States)

2010-04-01

... 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...

Evaluate Influence to Space Lighting Intensity in Main Control Room of RSG-GAS

International Nuclear Information System (INIS)

Teguh-Sulistyo; Yuyut-S-M; Yahya; Adin S

2006-01-01

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)

26 CFR 1.1014-7 - Example applying rules of §§ 1.1014-4 through 1.1014-6 to case involving multiple interests.

Science.gov (United States)

2010-04-01

... 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...

30 CFR 206.359 - How do I determine byproduct transportation allowances?

Science.gov (United States)

2010-07-01

... 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...

Impact of changes in tax legislation on accounting and taxation of self-employed in the Czech Republic

OpenAIRE

Miková, Zuzana

2010-01-01

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.

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

Science.gov (United States)

1988-12-01

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

78 FR 67188 - Agency Information Collection Activities: Submitted for Office of Management and Budget Review...

Science.gov (United States)

2013-11-08

...) 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...

Investment incentives, corporate taxation, and efficiency in the allocation of capital

Energy Technology Data Exchange (ETDEWEB)

Boadway, R

1978-09-01

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.

LPD 17 San Antonio Class Amphibious Transport Dock (LPD 17)

Science.gov (United States)

2015-12-01

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

77 FR 60743 - Proposed Collection; Comment Request for Revenue Procedure 2006-16

Science.gov (United States)

2012-10-04

... comments concerning Revenue Procedure 2006-16, Renewal Community Depreciation Provisions. DATES: Written..., at [email protected] . SUPPLEMENTARY INFORMATION: Title: Renewal Community Depreciation...

78 FR 79450 - Information Collection Being Reviewed by the Federal Communications Commission Under Delegated...

Science.gov (United States)

2013-12-30

... 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...

75 FR 69443 - Notice of Public Information Collection(s) Being Reviewed by the Federal Communications...

Science.gov (United States)

2010-11-12

... 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...

Kajian Atas Perbandingan Penyusutan Aktiva Tetap Menurut Akuntansi (Komersial) Dan Menurut Ketentuan Peraturan Perundang –Undangan Perpajakan

OpenAIRE

Suparman Suparman

2014-01-01

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...

Majetek ve vybrané účetní jednotce v daňových a účetních souvislostech

OpenAIRE

BENDOVÁ, Eva

2012-01-01

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.

26 CFR 26.2642-2 - Valuation.

Science.gov (United States)

2010-04-01

... 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...

Hospital Merger Increased Medicare and Medicaid Payments for Capital Costs.

Science.gov (United States)

1983-12-22

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

調和化から収歛に向けた国際会計基準改訂プロセス : 減価償却の会計基準における生成・発展をケースにして

OpenAIRE

吉田, 正人

2008-01-01

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...

Účetní a daňová specifika dlouhodobého hmotného majetku

OpenAIRE

Kačírková, Adéla

2013-01-01

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...

Porovnání účetních a daňových odpisů dlouhodobého majetku

OpenAIRE

Staněk, Petr

2014-01-01

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.

78 FR 25070 - Combined Notice of Filings #1

Science.gov (United States)

2013-04-29

...-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...

77 FR 59348 - Revisions to Page 700 of FERC Form No. 6

Science.gov (United States)

2012-09-27

... (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...

Testing of currency substitution effect on exchange rate volatility in Serbia

Directory of Open Access Journals (Sweden)

Petrović Predrag

2016-01-01

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.

The financial lease after the tax reform in the Slovak republic

Directory of Open Access Journals (Sweden)

Ján Derco

2005-12-01

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.

Relevance světových trendů v oblasti snižování hodnoty

Directory of Open Access Journals (Sweden)

Jana Fialová

2017-06-01

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.

28 CFR 543.32 - Processing the claim.

Science.gov (United States)

2010-07-01

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

Odpisová politika účetního subjektu a analýza jejího vlivu na výsledek hospodaření

OpenAIRE

NOVOTNÁ, Petra

2013-01-01

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...

Amortized deduction as a source of the real financing of industrial modernization

Directory of Open Access Journals (Sweden)

Sergey Ivanovich Tatynov

2011-06-01

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

76 FR 49467 - Combined Notice of Filings #1

Science.gov (United States)

2011-08-10

... 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...

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

Science.gov (United States)

2011-08-23

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

F. Gyamfi

African Journals Online (AJOL)

Administrator

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.

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

Science.gov (United States)

Blanchet, D

1988-01-01

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

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

Science.gov (United States)

2010-12-01

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

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

Science.gov (United States)

2010-04-01

... 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...

18 CFR 154.313 - Schedules for minor rate changes.

Science.gov (United States)

2010-04-01

... 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...

48 CFR 9904.409-50 - Techniques for application.

Science.gov (United States)

2010-10-01

... 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...

26 CFR 1.737-3 - Basis adjustments; Recovery rules.

Science.gov (United States)

2010-04-01

... 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...

42 CFR 413.134 - Depreciation: Allowance for depreciation based on asset costs.

Science.gov (United States)

2010-10-01

... 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...

Tax depreciation versus accounting depreciation in Romania after joining the European Union

OpenAIRE

Trifan, A.; Anton, C.

2010-01-01

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...

26 CFR 1.412(c)(2)-1 - Valuation of plan assets; reasonable actuarial valuation methods.

Science.gov (United States)

2010-04-01

...) 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...

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

Science.gov (United States)

2010-04-01

... 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...

75 FR 70772 - Submission for OMB Review; Comment Request

Science.gov (United States)

2010-11-18

...-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...

Accounting Knowledge Representation in PROLOG Language

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Bogdan Patrut

2010-03-01

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

30 CFR 206.178 - How do I determine a transportation allowance?

Science.gov (United States)

2010-07-01

... 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...

Cost segregation of assets offers tax benefits.

Science.gov (United States)

Grant, D A

2001-04-01

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

of buildings and Constructions

Directory of Open Access Journals (Sweden)

Shirokov Alexey Igorevich

2012-09-01

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.

26 CFR 1.663(c)-5 - Examples.

Science.gov (United States)

2010-04-01

... 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...

47 CFR 36.621 - Study area total unseparated loop cost.

Science.gov (United States)

2010-10-01

... 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...

76 FR 24467 - Combined Notice of Filings #1

Science.gov (United States)

2011-05-02

... 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...

42 CFR 412.348 - Exception payments.

Science.gov (United States)

2010-10-01

... 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...

26 CFR 1.556-2 - Adjustments to taxable income.

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

2010-07-01

... 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...

30 CFR 206.259 - Determination of washing allowances.

Science.gov (United States)

2010-07-01

... 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...

A behavioral intervention tool for recreation managers

Science.gov (United States)

S.M. Burn; P.L. Winter

2008-01-01

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

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

Science.gov (United States)

2010-04-01

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

26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

Science.gov (United States)

2010-04-01

... 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...

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

Science.gov (United States)

2010-04-01

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

17 CFR 210.12-12 - Investments in securities of unaffiliated issuers.

Science.gov (United States)

2010-04-01

... 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...

26 CFR 53.4940-1 - Excise tax on net investment income.

Science.gov (United States)

2010-04-01

..., 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...

26 CFR 1.57-1 - Items of tax preference defined.

Science.gov (United States)

2010-04-01

... 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...

30 CFR 206.262 - Determination of transportation allowances.

Science.gov (United States)

2010-07-01

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

26 CFR 1.803-4 - Taxable income and deductions.

Science.gov (United States)

2010-04-01

...(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...

18 CFR 11.12 - Determination of section 10(f) costs.

Science.gov (United States)

2010-04-01

... 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...

47 CFR 1.1204 - Exempt ex parte presentations and proceedings.

Science.gov (United States)

2010-10-01

... 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...

Land, structure and depreciation

NARCIS (Netherlands)

Francke, M.K.; van de Minne, A.M.

2017-01-01

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

Department of Defense Performance and Accountability Report, Fiscal Year 2006

Science.gov (United States)

2006-11-15

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

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

Science.gov (United States)

2010-04-01

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

26 CFR 1.167(l)-1 - Limitations on reasonable allowance in case of property of certain public utilities.

Science.gov (United States)

2010-04-01

... 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...

26 CFR 1.1336-1 - Basis of recovered property.

Science.gov (United States)

2010-04-01

... 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...

A new lifetime estimation model for a quicker LED reliability prediction

Science.gov (United States)

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

2014-09-01

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

Analysis of the Chinese Exchange Rate Stability

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Youngrok Cheng

1998-03-01

Full Text Available Asian Financial Crisis now is moving to a relatively stable phase, and at this time, whether Chinese RMB will depreciate is raising the concern of the outside world. If we simply consider economic factors, we will find REER (Real Effective Exchange Rate increased around 10%, where depreciation factors are lurking. However, after Vice Premier Zhu Rongji took the responsibility of economic operation and fixed the fundamental key of developing stably, many foreign departments present good impetus of development. After that, Foreign Exchange Rate Reservation increases and major focus is put on long-term operation for debt structure. On the contrary, If Chinese RMB depreciates dramatically, there will be some uneasiness towards domestic economy and also the burden of paying debt should be increased, people may suffer the loss quite a lot. Especially even we consider the responsibility as the central country in this region and the political & economical factors causing the harmonious atmosphere of Sino-American relationship, it can be predicted that Chinese RMB cannot depreciate dramatically within 1-2 years.

ON SOME IDEAS FOR IMPROVEMENT OF IDENTIFICATION AND RECORDING GAINS/LOSSES

Directory of Open Access Journals (Sweden)

Jaan Alver

2016-09-01

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.

Integrated Financial Reporting for a Small Business

Science.gov (United States)

1991-03-01

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

75 FR 70279 - Agency Information Collection Activities: Submitted for Office of Management and Budget Review...

Science.gov (United States)

2010-11-17

... 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...

Effects of Exchange Rate Instability on Imports and Exports of Pakistan

Directory of Open Access Journals (Sweden)

Atif Kafayat

2014-04-01

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.

Accrual Budgeting: Experiences of Other Nations and Implications for the United States

Science.gov (United States)

2000-02-01

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

Billions of Dollars are Involved in Taxation of the Life Insurance Industry -- Some Corrections in the Law are Needed.

Science.gov (United States)

1981-09-17

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

Defense Contract Audit Agency Audits of Contractor Compliance with Cost Accounting Standards

Science.gov (United States)

1999-01-11

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

U.S. Air Force Annual Financial Statement 2010

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

2010-07-01

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

Per la lira nuova. (The case for a “new” lira

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A. CAMPOLONGO

2014-08-01

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

TINGKAT KEBISINGAN DAN TAJAM DENGAR PETUGAS GROUND HANDLING DI BANDARA NGURAH RAI BALI

Directory of Open Access Journals (Sweden)

I W Putra Yadnya

2012-11-01

Full Text Available Ngurah Rai Airport is an International Airport in Bali, this will increase the air traffic frequency and increase the number of aircraft types. This condition increases the noise risk factor which contributes to probable cause of health problem for airport workers. The objective of this study is to analyze the noise effect against hearing acurity of the ground handling staff in Ngurah Rai Airport.This cross sectional study design with 44 number of sample. The sample was taking by proportional random sampling method.The study results showed that noise level in the Administration Division was between 49.6 – 52 dBA. However, in the Technical Division at 08.00 – 16.00 was averagely between 88,3 – 90.9 dBA, at 16.00 – 24.00 was between 89.3 – 93.5 dBA and at 24.00 – 08.00 was between 69.9 – 73.2 dBA. Hearing acurity of ground handling staff in the administration division was 1 personnel (16.7 % experienced hearing acurity depreciation. However, in the technical division, 23 personnel (60.5% experienced hearing acurity depreciation. The staff with ? 20 years working period numbering 6 personnel (37,5% experienced hearing acurity depreciation and staff with > 20 years working period numbering 17 personnel (77.3% experienced hearing acurity depreciation. On the other hand, personnel that always wear hearing protective equipment numbering 7 personnel (33.3% experienced hearing acurity depreciation and personnel who where not wear hearing protective equipment numbering 16 personnel (94.1% experienced hearing acurity depreciation.The study concluded that noise level in the administration division was under threshold limit value, in technical division between 08.00 – 16.00 and 16.00 – 24.00 was upper threshold limit value but between 24.00 – 08.00 was under threshold limit value. There was a different hearing acurity between administration division staff and the technical division staff. The study also enlighten there was association

Exchange rate and trade balance: J-curve effect

Directory of Open Access Journals (Sweden)

Petrović Pavle

2010-01-01

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.

EXCHANGE RATE AND ECONOMIC GROWTH. THE CASE OF ROMANIA

Directory of Open Access Journals (Sweden)

Nicolae Ghiba

2010-12-01

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.

THE AGGREGATE IMPLICATIONS OF MACHINE REPLACEMENT: THEORY AND EVIDENCE

OpenAIRE

John Haltiwanger; Russell Cooper

1992-01-01

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...

Financial Audit: EPA’s Financial Statements for Fiscal Years 1988 and 1987

Science.gov (United States)

1990-03-16

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

Contractor Productivity Measurement.

Science.gov (United States)

1984-06-01

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

Financial Statements: Disclosures and Presentations.

Science.gov (United States)

1985-12-01

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

HARMONIZATION, HISTORICAL COST AND INVESTMENTS

OpenAIRE

Valentin Gabriel CRISTEA

2016-01-01

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...

TÜRKİYE MUHASEBE STANDARTLARINA GÖRE MADDİ DURAN VARLIKLARIN MUHASEBELEŞTİRİLMESİ

OpenAIRE

KAYA, Gamze Ayça

2014-01-01

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...

The J-Curve Effect and the U.S. Agricultural Trade Balance

OpenAIRE

Colin A. Carter; Daniel H. Pick

1989-01-01

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.

Real Exchange Rate and Productivity in an OLG Model

OpenAIRE

Thi Hong Thinh DOAN; Karine GENTE

2013-01-01

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...

Incertidumbre, crecimiento del producto, inflación y depreciación cambiaria en México: Evidencia de modelos GARCH multivariados

OpenAIRE

Rodolfo Cermeño; Benjamín Oliva

2010-01-01

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...

The Effect of Exchange Rate Fluctuations on a Trade Balance, the case of Russia.

OpenAIRE

Masliukova, Tatiana

2014-01-01

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...

Allocation of Federal Airport and Airway Costs for FY 1985.

Science.gov (United States)

1986-12-01

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

Containment Area Aquaculture Program. Economics and Marketing of Aquaculture in Dredged Material Containment Areas

Science.gov (United States)

1993-09-01

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

Allocation Methods for Use in the Accrual of Manpower Costs.

Science.gov (United States)

1983-06-01

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

Financial Improvement and Audit Readiness (FIAR) Plan Status Report

Science.gov (United States)

2011-05-01

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

Perlakuan Akuntansi Aktiva Tetap Dan Metode Penyusutan Yang Sesuai Dengan Standar Akuntansi Keuangan Pada PT. Coca Cola Bottling Company Indonesia Medan

OpenAIRE

Tarigan, Yulinda

2011-01-01

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...

Feasibility of Nuclear Power on U.S. Military Installations. 2nd Revision

Science.gov (United States)

2011-03-01

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

Economic analysis vs. capital-recovery requirements of power reactor decommissioning

International Nuclear Information System (INIS)

Ferguson, J.S.

1980-01-01

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

Properties of Foreign Exchange Risk Premiums

DEFF Research Database (Denmark)

Sarno, Lucio; Schneider, Paul; Wagner, Christian

2012-01-01

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...

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

Science.gov (United States)

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

2015-01-01

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

The Quantification of the Significance of EATR Determinants: Evidence for EU Countries

Directory of Open Access Journals (Sweden)

Jan Široký

2017-01-01

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.

Seismic Risk Assessment and Loss Estimation for Tbilisi City

Science.gov (United States)

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

2013-04-01

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

Allocating nuclear power plant costs: an extension

International Nuclear Information System (INIS)

Bierman, H. Jr.

1984-01-01

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

Targeting the Real Exchange Rate; Theory and Evidence

OpenAIRE

Carlos A. Végh Gramont; Guillermo Calvo; Carmen Reinhart

1994-01-01

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...

DOES CURRENCY SUBSTITUTION AFFECT EXCHANGE RATE VOLATILITY?

Directory of Open Access Journals (Sweden)

Hisao Kumamoto

2014-10-01

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.

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

Science.gov (United States)

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

2004-01-01

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

Finite-time singularities in the dynamics of Mexican financial crises

Science.gov (United States)

Alvarez-Ramirez, Jose; Ibarra-Valdez, Carlos

2004-01-01

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

Pracoholizm w kategoriach deprecjacji pracy pielęgniarki. Wybrane aspekty = Workaholism in categories of nurses’ work depreciation. Chosen aspects

Directory of Open Access Journals (Sweden)

Ewa Stychno

2016-10-01

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.

THE IMPACT OF FX (FOREIGN CURRENCY EXCHANGE) ON THE BOTTOM LINE OF TEXTILE/SHOES INDUSTRIES LISTED IN INDONESIA STOCK EXCHANGE 2006-2008

OpenAIRE

Subekti, Hendro

2015-01-01

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...

Study of influence of exchange rate change on the supply and demand of energy

Energy Technology Data Exchange (ETDEWEB)

Sohn, Y.H.; Shin, D.C. [Korea Energy Economics Institute, Euiwang (Korea, Republic of)

1997-08-01

The change of relative prices of trading goods and non-trading goods due to appreciation or depreciation of real exchange rates influences industrial structure and trading infrastructure by changing output, consumption, import and export, and prices of domestic economy. Considering that energy is used as intermediate input of all industrial sectors as well as in final consumption in the Korean economy which lacks energy resources and relies on imported energy resources, I believe that assessing the concrete effects of the real exchange rate change onto the energy industry must be a very important item in establishing effective energy policy. In this thesis, I measure the elasticity of the exchange rate as endogenous factors related to the energy industry using a CGE model that breaks down the energy industry. One (1) % depreciation of real exchange rate increases the domestic sales prices of all energy industry sectors, and the price increase ratios of petroleum and coal products are calculated as the highest among these. Petroleum and coal products show the highest price increase ratios while both the output and export decrease. On the other hand, depreciation increases the domestic sales prices of power generation, city gas, and heating sectors, but it is found to increase the output apart from petroleum and coal products. Depreciation of the real exchange rate is found to change the composition of the energy industry from petroleum and coal products to power generation, city gas, and heating sectors. 11 refs., 1 fig., 6 tabs.

Calculating the price of tanks, vessels and process equipment of petrochemical industry second criteria of integrity and survival remaining of API RP 579 (Fitness for service); Calculo do preco de tanques, vasos e equipamentos de processo da industria petroquimica segundo criterios de integridade e sobrevida remanescente do API RP 579 (Fitness for service)

Energy Technology Data Exchange (ETDEWEB)

Morato, Paulo Cesar Vidal Morato [Petroleo Brasileiro S.A. (PETROBRAS), Rio de Janeiro, RJ (Brazil)

2012-07-01

By owning many tanks, vessels and process equipment, PETROBRAS has developed the concept of 'Fitness-For-Service' (suitability for use) under the standard API RP 579, i.e. to verify the structural integrity and remaining useful life of equipment in service. In this paper we will discuss how to calculate the remaining useful life of equipment used in accordance with such criteria and with this technical data, calculate the depreciated price. Steps: verification of applicability; surveys of the technical data of the equipment; surveys the minimum thickness of plating equipment over the years; calculation of the average annual rate of corrosion (tc); calculation of the required minimum thickness according to the criteria of API RP 579 (tr); calculation of remaining useful life (nr); calculation of the depreciated price (Vd) equipment. Conclusions: intended for evaluation of tanks price, vessels and process equipment according to API RP 579 concepts. Estimate the remaining useful life of equipment used and calculates the depreciated price. Scientific method based, consistent and robust, due to calculating established the remaining useful life. (author)

Determinants of credit risk - the case of Serbia

Directory of Open Access Journals (Sweden)

Jović Željko

2017-01-01

Full Text Available This paper examines systemic and specific factors that increased the credit risk level in the Serbian banking sector between 2008 and 2014, by applying the vector autoregression model (VAR, logit and probit. Business cycle and RSD depreciation are the most important systemic determinants of credit risk in the corporate sector, while in the retail sector these determinants represent a deterioration of the business and financial situation, based on a rise in the unemployment rate and nonperforming loans, together with domestic currency depreciation and the effects of the solidarity tax. Banks that entered the crisis with a lower level of capital, higher level of portfolio concentration in their 50 biggest borrowers, and with restrictions on the owner supporting the bank by providing additional capital in the period of credit risk increase, have been more exposed to default and more inclined to overestimate their good assets in their reports. The influence of RSD depreciation and the economic interrelation of clients represent an increase in the credit risk level.

Oil price fluctuations and U.S. dollar exchange rates

International Nuclear Information System (INIS)

Lizardo, Radhames A.; Mollick, Andre V.

2010-01-01

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)

Amortization expenses' influence on financial position of the company

Directory of Open Access Journals (Sweden)

Mijailović Snežana

2016-01-01

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.

ANALYSIS OF MACROECONOMIC DETERMINANTS OF EXCHANGE RATE VOLATILITY IN INDIA

Directory of Open Access Journals (Sweden)

Anita Mirchandani

2013-01-01

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.

Project Evaluation under Inflation Condition

International Nuclear Information System (INIS)

Hindy, M.; El Missiry, P.

2004-01-01

This paper analyzes the role of inflation in capital budgeting and attempts to introduce solutions to such implication in order to make the appropriate decision for the firm' stockholders under these circumstances. Inflation leads to biasness in evaluating the investment projects, due to its impact on the cash flow, the discount rate, the initial investment cost, and the depreciation. This paper has shown that the capital budgeting process is not neutral with respect to inflation, as the output prices will raise as well as the operating and capital expenditures will also be adjusted due to inflation. In addition, it has shown that it is reasonable to expect that the cost of capital will increase as a result of an increase in the real interest rate, the inflation premium, and the cost of equity. Of critical importance is the basis used in calculating the annual depreciation which may lead to the transfer of wealth from the investment projects to the government and will result in underestimating the net present value of the investment projects, if these depreciation charges is calculated based upon the historical values and not on the replacement cost of the fixed assets

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

Science.gov (United States)

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

2016-01-01

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

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

Science.gov (United States)

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

2010-01-01

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

HARMONIZATION, HISTORICAL COST AND INVESTMENTS

Directory of Open Access Journals (Sweden)

Valentin Gabriel CRISTEA

2016-06-01

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.

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

Directory of Open Access Journals (Sweden)

José Antonio Mateos Royo

2012-03-01

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.

Documentary Provision of Accounting of Depreciation of Capital Assets of an Enterprise Документальное обеспечение учёта амортизации необоротных активов предприятия

Directory of Open Access Journals (Sweden)

Sazhynets Stepan I.

2013-07-01

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.

76 FR 58293 - Rate Adjustments for Indian Irrigation Projects

Science.gov (United States)

2011-09-20

...) 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...

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

Science.gov (United States)

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

2016-06-01

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

Extreme-value dependence: An application to exchange rate markets

Science.gov (United States)

Fernandez, Viviana

2007-04-01

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

An economic analysis of the deposition of electrochromic WO3 via sputtering or plasma enhanced chemical vapor deposition

International Nuclear Information System (INIS)

Garg, D.; Henderson, P.B.; Hollingsworth, R.E.; Jensen, D.G.

2005-01-01

The costs of manufacturing electrochromic WO 3 thin films deposited by either radio frequency plasma enhanced chemical vapor deposition (PECVD) or DC reactive magnetron sputtering of metal targets were modeled. Both inline systems for large area glass substrates and roll-to-roll systems for flexible webs were compared. Costs of capital, depreciation, raw materials, labor, power, and other miscellaneous items were accounted for in the model. The results predict that on similar sized systems, PECVD can produce electrochromic WO 3 for as little as one-third the cost, and have more than 10 times the annual production capacity of sputtering. While PECVD cost is dominated by raw materials, primarily WF 6 , sputtering cost is dominated by labor and depreciation

The impact of production capacity utilization on metallurgical companies financing

Directory of Open Access Journals (Sweden)

J. Kutáč

2013-01-01

Full Text Available The most important and the most problematic in-house sources of financing of metallurgical companies are profit and depreciations. In the event that the aggregate value of the economic result and depreciations goes over to negative values, then this kind of in-house financing ceases to increase Cash Flow of the company but, on the contrary, it will cause its reduction. It means that this type of financing is to some extent uncertain, particularly in times of crisis, when there are noticeable fluctuations in sales volumes, leading to a significant influence of the volume of production on the amount of profit. The article discusses the impact of production capacity utilization on metallurgical companies financing.

The nature of surgeon human capital depreciation.

Science.gov (United States)

Hockenberry, Jason M; Helmchen, Lorens A

2014-09-01

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.

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

Science.gov (United States)

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…

75 FR 67095 - Rate Adjustments for Indian Irrigation Projects

Science.gov (United States)

2010-11-01

...; (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...

Re-powering and site recycling in a competitive environment

International Nuclear Information System (INIS)

Taylor, A.; Kahn, E.P.

1991-03-01

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

INNOVATIVE SYSTEM OF FIXED CAPITAL REPRODUCTION

Directory of Open Access Journals (Sweden)

G. S. Merzlikina

2015-01-01

Full Text Available The article presents the basic problems of fixed capital reproduction. There are considered a significant depreciation of fixed assets of Russian enterprises. There are presented arguments in favor of urgency of the problem of reproduction of fixed assets of the Russian Federation. The paper presents theoretical evidence base basic types of fixed capital reproduction. There are identified all possible sources of simple and expanded reproduction of capital. There are considered the role of value and feasibility of depreciation in the formation of Reserve reproduction. Suggested the formation of accounting and analytical management provision fixed capital, as well as an innovative system of fixed capital reproduction, which implies the creation of depreciation , capital, revaluation, liquidation reserves. The algorithm of business valuation based on an innovative system of capital reproduction. The algorithm and the possibility of formation of reserves are considered on a concrete example of one of the industrial enterprises of the city Volgograd. On the basis of the algorithm presented calculations of business valuation of the enterprise. Calculations have shown an increase in value of the business condition of the formation of special reserves, which underlines the necessary and urgency of their formation in accounting policy and economy organizations and enterprises of Russia as a whole.

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

Energy Technology Data Exchange (ETDEWEB)

Scott, David; Hamer, John

2017-06-30

In this project, OLEDWorks developed and demonstrated the innovative high-performance deposition technology required to deliver dramatic reductions in the cost of manufacturing OLED lighting in production equipment. The current high manufacturing cost of OLED lighting is the most urgent barrier to its market acceptance. The new deposition technology delivers solutions to the two largest parts of the manufacturing cost problem – the expense per area of good product for organic materials and for the capital cost and depreciation of the equipment. Organic materials cost is the largest expense item in the bill of materials and is predicted to remain so through 2020. The high-performance deposition technology developed in this project, also known as the next generation source (NGS), increases material usage efficiency from 25% found in current Gen2 deposition technology to 60%. This improvement alone results in a reduction of approximately $25/m2 of good product in organic materials costs, independent of production volumes. Additionally, this innovative deposition technology reduces the total depreciation cost from the estimated value of approximately $780/m2 of good product for state-of-the-art G2 lines (at capacity, 5-year straight line depreciation) to $170/m2 of good product from the OLEDWorks production line.

76 FR 64816 - Deduction for Qualified Film and Television Production Costs

Science.gov (United States)

2011-10-19

..., 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...

77 FR 37392 - Combined Notice of Filings #1

Science.gov (United States)

2012-06-21

... 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...

75 FR 63145 - Submission for OMB Review; Comment Request

Science.gov (United States)

2010-10-14

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

47 CFR 32.2005 - Telecommunications plant adjustment.

Science.gov (United States)

2010-10-01

... 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...

76 FR 79184 - Agency Information Collection Activities: Announcement of Board Approval Under Delegated...

Science.gov (United States)

2011-12-21

... 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...

18 CFR 346.3 - Asset retirement obligations.

Science.gov (United States)

2010-04-01

... 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...

18 CFR 35.18 - Asset retirement obligations.

Science.gov (United States)

2010-04-01

... 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...

77 FR 75970 - Submission for OMB Review; Comment Request

Science.gov (United States)

2012-12-26

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

77 FR 39468 - Proposed Information Collection; Comment Request; Capital Construction Fund-Deposit/Withdrawal...

Science.gov (United States)

2012-07-03

... 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...

An economic analysis of the deposition of electrochromic WO{sub 3} via sputtering or plasma enhanced chemical vapor deposition

Energy Technology Data Exchange (ETDEWEB)

Garg, D. [Air Products and Chemicals Inc., 7201 Hamilton Blvd., Allentown, PA 18195-7201 (United States); Henderson, P.B. [Air Products and Chemicals Inc., 7201 Hamilton Blvd., Allentown, PA 18195-7201 (United States)]. E-mail: henderpb@airproducts.co; Hollingsworth, R.E. [ITN Energy Systems Inc., 8130 Shaffer Pkwy, Littleton, CO 80127 (United States); Jensen, D.G. [ITN Energy Systems Inc., 8130 Shaffer Pkwy, Littleton, CO 80127 (United States)

2005-06-15

The costs of manufacturing electrochromic WO{sub 3} thin films deposited by either radio frequency plasma enhanced chemical vapor deposition (PECVD) or DC reactive magnetron sputtering of metal targets were modeled. Both inline systems for large area glass substrates and roll-to-roll systems for flexible webs were compared. Costs of capital, depreciation, raw materials, labor, power, and other miscellaneous items were accounted for in the model. The results predict that on similar sized systems, PECVD can produce electrochromic WO{sub 3} for as little as one-third the cost, and have more than 10 times the annual production capacity of sputtering. While PECVD cost is dominated by raw materials, primarily WF{sub 6}, sputtering cost is dominated by labor and depreciation.

12 CFR 223.22 - What valuation and timing principles apply to asset purchases?

Science.gov (United States)

2010-01-01

... 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...

extractive resources, global volatility and africa's growth prospects1

African Journals Online (AJOL)

RAYAN_

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.

75 FR 51934 - Clarification to Section 6411 Regulations

Science.gov (United States)

2010-08-24

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

46 CFR 404.5 - Guidelines for the recognition of expenses.

Science.gov (United States)

2010-10-01

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

77 FR 75016 - Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property

Science.gov (United States)

2012-12-19

... 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...

Farmers' adoption of improved vegetable production practices under ...

African Journals Online (AJOL)

STORAGESEVER

2008-12-29

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,.

The methodical substantiation of measures to improve the use of basic production assets of the enterprise

Directory of Open Access Journals (Sweden)

Korol Svetlana Anatolevna

2013-07-01

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.

Cost/Benefit Analysis of Leasing Versus Purchasing Computers

National Research Council Canada - National Science Library

Arceneaux, Alan

1997-01-01

.... 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...

10 CFR 434.607 - Life cycle cost analysis criteria.

Science.gov (United States)

2010-01-01

... 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...

48 CFR 22.101-2 - Contract pricing and administration.

Science.gov (United States)

2010-10-01

... 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...

18 CFR 154.315 - Asset retirement obligations.

Science.gov (United States)

2010-04-01

... 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...

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

Science.gov (United States)

2010-01-01

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

The profitability of beef production under semi-extensive conditions

African Journals Online (AJOL)

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.

44 CFR 11.78 - Computation of amount of award.

Science.gov (United States)

2010-10-01

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

Monetary models and exchange rate determination: The Nigerian ...

African Journals Online (AJOL)

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.

24 CFR 17.48 - Computation of amount of award.

Science.gov (United States)

2010-04-01

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

78 FR 20907 - Combined Notice of Filings #2

Science.gov (United States)

2013-04-08

... 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...

76 FR 5148 - Loveland Area Projects-Western Area Colorado Missouri Balancing Authority-Rate Order No. WAPA-155

Science.gov (United States)

2011-01-28

... 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...

AJER VOLUME II-JULY 2014

African Journals Online (AJOL)

user

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 ...

7 CFR 1710.302 - Financial forecasts-power supply borrowers.

Science.gov (United States)

2010-01-01

..., 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...

ECONOMIC CATEGORIES OF “AMORTIZATION” AND “DEPRECIATION”: THE HISTORY OF ACCOUNTING CONCEPT FORMATION AND DEVELOPMENT

Directory of Open Access Journals (Sweden)

Olesia Lemishovska

2017-12-01

Full Text Available The article deals with the formation and development evolution of the accounting concept of amortization and depreciation of fixed and intangible assets. The methodological sense of the amortization and depreciation accrual processes and the resulting methods of their reflection in the accounting system in the context of historically formulated accounting theories and individual concepts are analysed. An estimation of historical experience through the representation of amortization and deterioration as objects of accounting in interrelation with their economic content is carried out. The level of accounting methods’ validity for calculating and displaying amortization charges and the amount of depreciation of fixed assets in the context of their consideration from the position of capital, fund, reserve and regulatory item are analysed. The possibilities of applying separate historically formulated ideas for developing an improved concept of accounting amortization adequate for the modern economy are set forth. The aim of the article is a historiographic analysis of the principal approaches and methodological foundations of accounting conventions of amortization, depreciation, and devaluation of economic entities assets and appropriateness assessment using individual developments in modern theory and practice. The subject of the article is the study of content and nature of amortization and depreciation of fixed assets as general economic categories and accounting objects. Methods of studying the theoretical and methodological basis are the dialectical method of cognition of conceptual processes of “depreciation” and “amortization”, analysis and synthesis, induction and deduction, comparison, an abstract and logical method of modelling. The practical significance of the work is that historical experience, important and necessary in modern conditions, can be adapted by incrusting several ideas of the past. Value/originality. To develop

Vulnerability assessment at a national level in Georgia

Science.gov (United States)

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

2012-04-01

. The long term usage of building is very complex. It relates to the reliability and durability of buildings. The long term usage and durability of a building is determined by the concept of depreciation. Depreciation of an entire building is calculated by summing the products of individual construction unit' depreciation rates and the corresponding value of these units within the building. This method of calculation is based on an assumption that depreciation is proportional to the building's (constructions) useful life. We used this methodology to create a matrix, which provides a way to evaluate the depreciation rates of buildings with different type and construction period and to determine their corresponding value. Finely some attempt was done to investigate how these structures were damaged by various hazards. In other words vulnerability curves were constrained on the basis on the relation between various hazard intensities and damage data.

On the spillover of exchange rate risk into default risk

Directory of Open Access Journals (Sweden)

Božović Miloš

2009-01-01

Full Text Available In order to reduce the exchange-rate risk, banks in emerging markets are typically denominating their loans in foreign currencies. However, in the event of a substantial depreciation of the local currency, the payment ability of a foreign-currency borrower may be reduced significantly, exposing the lender to additional default risk. This paper analyses how the exchange-rate risk of foreign currency loans spills over into default risk. We show that in an economy where foreign currency loans are a dominant source of financing economic activity, depreciation of the local currency establishes a negative feedback mechanism that leads to higher default probabilities, reduced credit supply, and reduced growth. This finding has some important implications that may be of special interest for regulators and market participants in emerging economies.

Varying the Quality of Business Communication Caused by Compliance of Different Accounting Rules

Directory of Open Access Journals (Sweden)

Agus Setyadi

2009-06-01

Full Text Available This study examines the extent of Indonesian companies‟ compliance with the Indonesian accounting regulations (IARC of inventory, fixed assets, and depreciation by analyzing 160 Indonesian listed companies‟ 2006 annual reports. This study also looks at potential factors that explain the level of this compliance. Analysis reveals a high level of 71.63% inventory compliance, 51.13% fixed assets compliance, and 99.69% depreciation compliance with accounting rules. T-test and regression analysis show that firm size is a significant predictor of accounting compliance. Importantly, ownership and governance structures do not influence the level of compliance. Although Indonesian firms complied with more than 50% of the key accounting rule provisions, regulatory intervention appears needed to improve compliance. Such regulation might include sanctions as promulgated by multilateral financial organizations (World Bank 2005.

NILAI TUKAR RUPIAH DAN KINERJA PASAR SAHAM: STUDI EMPIRIK PADA BURSA SAHAM INDONESIA

Directory of Open Access Journals (Sweden)

Siti Saadah

2016-10-01

Full Text Available This study examines the impact of rupiah exchange rate movement to the stock market performance in Indone-sia, using a dailytime series data from January 2013-December, 15, 2015. Data shows that the characteristic of volatility clustering (heteroskedastic is the reason for applicating TGARCH estimation method in this study. By applicating this method, it shows that the fluctuation of rupiah is in a quite deep depreciation during the period of this analysis, although the cause of stocks return declined but did not lead to investment in Indonesia capital market becomes more risky. This is reflected in the empirical findings of this study, that the volatility of stock returns in the Indonesia Stock Exchange does not increase significantly due to the deprecia-tion trend experienced during the analysis period.

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

Science.gov (United States)

Richardson, Katherine M

2015-01-01

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

Decision making analysis of walnut seedling production on a small ...

African Journals Online (AJOL)

Yomi

2011-12-21

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 ...

Financial Management: Existence of U.S. Army Corps of Engineers Buildings and Other Structures

National Research Council Canada - National Science Library

Granetto, Paul J; Pusey, Ryan W; Ventimiglia, Crmelo G; Zeh, William H; Bryant, Leon D; King, Calvin O; Kntor, Scott C; Kasseler, Trisha L

2005-01-01

...) 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.

14 CFR 1261.109 - Computation of allowance.

Science.gov (United States)

2010-01-01

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

17 CFR 210.6-07 - Statements of operations.

Science.gov (United States)

2010-04-01

... 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...

46 CFR 298.35 - Title XI Reserve Fund and Financial Agreement.

Science.gov (United States)

2010-10-01

... 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...

30 CFR 206.354 - How do I determine generating deductions?

Science.gov (United States)

2010-07-01

... 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...

Last hope: tax exemption

International Nuclear Information System (INIS)

Anon

2016-01-01

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.

Intra-Household Gender-Bias in Child Educational Spending in ...

African Journals Online (AJOL)

Andinet

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.

Last hope: tax exemption; Letzte Hoffnung Steuerbefreiung

Energy Technology Data Exchange (ETDEWEB)

Anon

2016-10-15

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.

49 CFR 1242.42 - Administration, repair and maintenance, machinery repair, equipment damaged, dismantling retired...

Science.gov (United States)

2010-10-01

... 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...

77 FR 55254 - Self-Regulatory Organizations; NYSE MKT LLC; Notice of Filing and Immediate Effectiveness of...

Science.gov (United States)

2012-09-07

... one uses five-year straight-line depreciation, the monthly cost of a single CMM Trading Right is $25... rule's impact on efficiency, competition, and capital formation. See 15 U.S.C. 78c(f). At any time...

Combined distiller waste utilisation and combustion gases desulphurisation method. The case study of soda-ash industry

Energy Technology Data Exchange (ETDEWEB)

Kasikowski, Tomasz; Buczkowski, Roman; Cichosz, Marcin; Lemanowska, Eliza [Faculty of Chemistry, Nicolas Copernicus University, ul. Gagarina 7, 87-100 Torun (Poland)

2007-09-15

In this paper, a concept of technology that can be helpful for lowering the negative influence of the synthetic (based on the Solvay process) soda ash plant on the natural environment is presented. We describe the desulphurisation of combustion gases from the factory's power plant, which is based on their absorption in the overflow of distiller waste. The excess of lime milk, which is added in the process of ammonia regeneration from filter liquor, results in a strong alkalinity of distiller waste. The high pH of distiller waste favours absorption of acidic combustion gases. The laboratory-scale tests showed about 80% efficiency of the desulphurisation process. The suspension samples we obtained consist mainly of CaCO{sub 3}. We suggest using the obtained solid phase as an adsorbent-insert in Fluidised Bed Combustion technology (FBC). Based on raw material prices, production costs, and average sell prices of the product, economic analysis of innovation was executed. Profits from employing the method presented come mainly from reduction of environmental fees. The sensitivity analysis of cost showed that the application of the desulphurisation process causes cost reduction in soda-ash production accounting for EUR 150 thousand per year (excluding depreciation) in Poland, and EUR 11,700 thousand per year (excluding depreciation) in Sweden. It has been found that the latter value is similar to the positive environmental impact of this innovation expressed in monetary units (EUR 10,350 thousand per year, excluding depreciation). (author)

Comparative cost study of the processes for producing niobium--tin (Nb3Sn) superconducting tapes for their application to power transmission lines. Final report

International Nuclear Information System (INIS)

1976-10-01

This report considers the manufacture of superconducting Nb 3 Sn tapes for ac superconducting transmission cables. The 14 product examples studied are produced by processes involving solid-state diffusion of Sn and Nb and/or physical vapor deposition. Production of 80,000 km per year is assumed, sufficient for 100 km of 3 phase ac line. Results are summarized in a table entitled ''Variants of 6 mm wide Nb 3 Sn Superconducting Tapes with Economics of Manufacture.'' The table identifies the 14 product examples by method of manufacture; by the composition of the layers integrated into the tape; and by the final thickness of Nb used in 12 of the product examples. The estimated fixed capital for plant is listed for each product example together with the estimated costs of manufacture in cents per meter of tape. The total manufacturing cost given is the sum of the costs of raw materials, operating labor, depreciation and other overhead. The depreciation is calculated on a 10 year straight line basis. Stainless steel strip (304L) is used in 6 of the product examples. The final line in the table shows the ''selling price'' which will earn the equivalent of 20 percent p.a. on the total capital, fixed and working, employed at any time during an eleven-year plant life where depreciation is sum of year digits for a 10 year period, investment credit is 10 percent, and income tax is 48 percent. 13 tables, 21 figures

A prospective comparison of robotic and laparoscopic pyeloplasty.

Science.gov (United States)

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

2006-04-01

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

VARIANT FOR CONSTRUCTION, REPAIR OR RECONSTRUCTION OF BUILDING

Directory of Open Access Journals (Sweden)

S. N. Osipov

2016-01-01

Full Text Available In the XXI century moral depreciation concept comprises not only deterioration of outside appearance of construction elements in the course of time but accelerated fashion changes in respect of interior design and rapid increase in technical level for residence buildings. For this reason if average rate of building dilapidation in the buildings of series 1–335, 1–335А and 1–464А constructed in Minsk within the period of 1957–1975 and being operated till 2005–2006 has constituted 25–29 % and their moral depreciation has been equal to more than 40 % then rate of the moral depreciation has significantly increased in the XXI century. Such situation requires execution of special investigations. High operating rates of refinancing have led to the necessity for record keeping of initial expenses and repairability levels because selection of building construction, repair or reconstruction variant depends on these parameters. Repairability classification of main elements of residence buildings and premises has been proposed for regulation of such selection procedure. In this case it is recommended to take into account technological effectiveness of repair and technical service, verifiability, accessibility, easy dismountability, substitutability and interchangeability of construction elements and technical devices. The paper presents nomograms that permit to make easier practical calculations on determination of cost-efficient time period for operation of the element prior to its substitution at various refinancing rates and also for comparison of relative initial expenses according to time service. 

32 CFR 750.47 - Measure of damages for property claims.

Science.gov (United States)

2010-07-01

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

Implantação da depreciação no setor público e procedimentos contábeis: um estudo em uma instituição pública de ensino superior

Directory of Open Access Journals (Sweden)

Clilson Castro Viana

2013-01-01

Full Text Available This study aimed at investigat ing the preceding measures to the implementation of depreciation i n a higher education federal institution , in order to explain the possible obstacles concerning the application of the Normas Brasileiras de Contabilidade Técnicas Aplicadas ao Setor Público (Brazilian Standards of Technical Accountancy Applied to the Public Sector which are in force for the movable prope rty, as well as it benefits for the decision making under managers’ perspective. As a result, it was found that the institution needs a deeper control of the fixed asset in relation to the depreciation procedures and the impairment test. Moreover, the mana gers understand that further details on the monthly reports’ content will provide benefits on the purchase planning. Thus, managers realize that there is a need for training, in order to better use such reports.

Financing of nuclear power plant using resources of power generation

International Nuclear Information System (INIS)

Slechta, V.; Milackova, H.

1987-01-01

It is proved that during the lifetime of a power plant, financial resources are produced from depreciation and from the profit for the delivered electrical power in an amount allowing to meet the cost of construction, interests of credits, the corporation taxes, and the means usable by the utility for simple reproduction of the power plant, additional investment, or for the ultimate decommissioning of the nuclear power plant. The considerations are simplified to 1 MW of installed capacity of a WWER-440 nuclear power plant. The breakdown is shown of the profit and the depreciation over the power plant lifetime, the resources of regular payments of credit instalments for the construction and the method of its calculation, and the income for the state budget and for the utility during the plant liofetime. (J.B.). 5 tabs., 5 refs

Electricity profits: how much is enough. [Accounting practices in England and Wales

Energy Technology Data Exchange (ETDEWEB)

Dean, P

1979-08-17

The profits announced by the electric-supply industry in England and Wales vary according to which accounting system is used. Up to 1976-1977 the industry prepared its accounts on the assumption of historic cost. The system worked well when replacement costs were close to acquisition costs. Inflation has changed this and, following the oil crisis, money lost its value and it has become more expensive to replace assets. The industry decided that providing for depreciation on the basis of replacement cost was more meaningful than the historic-cost basis. Too little was known about replacement costs, and in 1977-1978 a supplementary charge equivalent to 40% of conventional depreciation was introduced. An interim arrangement, the Hyde guidelines, was announced in 1977 and adopted by the industry. How the industry used the guidelines and other accounting methods are discussed. (MCW)

77 FR 3108 - Dividend Equivalents From Sources Within the United States

Science.gov (United States)

2012-01-23

... 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...

Market capitalization of the trucking industry sector, 2005

Science.gov (United States)

2006-08-01

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

25 CFR 20.308 - What does earned income include?

Science.gov (United States)

2010-04-01

... self-employment, total profit from a business enterprise (i.e., gross receipts less expenses incurred in producing the goods or services). Business expenses do not include depreciation, personal business and entertainment expenses, personal transportation, capital equipment purchases, or principal...

47 CFR 32.2000 - Instructions for telecommunications plant accounts.

Science.gov (United States)

2010-10-01

... 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...

Nuclear risks and insurance against damage to persons from atomic and other power sites

International Nuclear Information System (INIS)

Avdonin, Eh.K.; Gavrilov, S.D.; Kovalevich, O.M.

2001-01-01

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

Comparison of the Economic Factors that Influence Foreign Direct ...

African Journals Online (AJOL)

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 ...

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

Science.gov (United States)

2010-01-01

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

Civil Service Human Resource Capacity and Information Technology

African Journals Online (AJOL)

Tesfaye

2009-01-01

Jan 1, 2009 ... had no impact on the size of jobs that require high-level of human resource capacity. Furthermore ... level human resource capacity has an effect on the size of supervisors, which is the main ...... depreciation. 5 This indicates ...

Foreign Military Sales: A Historical Review of Argentina’s Purchases

Science.gov (United States)

2013-03-01

depreciation and replacement costs. The FMS process is an acquisition process where a foreign country or international organization identifies a need for a... Mexico , Morocco, Peru, Philippines, Portugal, Saudi Arabia, Singapore, Somalia, Spain, Sweden, Switzerland, Taiwan, Thailand, Tunisia and NATO. In

A preliminary study on the relevancy of sustainable building design ...

African Journals Online (AJOL)

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 ...

“god in himseLf” And “god As reveALed To us”: The imPAcT of The ...

African Journals Online (AJOL)

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.

26 CFR 1.272-1 - Expenditures relating to disposal of coal or domestic iron ore.

Science.gov (United States)

2010-04-01

... 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...

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

Science.gov (United States)

2011-12-19

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

Ageing, human capital and demographic dividends with endogenous growth, labour supply and foreign capital

NARCIS (Netherlands)

Edle von Gaessler, Anne; Ziesemer, Thomas

2017-01-01

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

Extending Organizational Contingency Theory to Team Performance - An Information Processing and Knowledge Flows Perspective

Science.gov (United States)

2007-09-01

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

Techno-economic performance of marine capture fisheries

National Research Council Canada - National Science Library

Tietze, Uwe

2001-01-01

.... 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...

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

Science.gov (United States)

2010-01-01

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

7 CFR 1767.18 - Assets and other debits.

Science.gov (United States)

2010-01-01

... 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...

48 CFR 9904.409-40 - Fundamental requirement.

Science.gov (United States)

2010-10-01

.... 9904.409-40 Section 9904.409-40 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409-40 Fundamental requirement. (a) The depreciable cost...

18 CFR 11.16 - Filing requirements.

Science.gov (United States)

2010-04-01

... ACT Charges for Headwater Benefits § 11.16 Filing requirements. (a) Applicability. (1) Any party subject to a headwater benefits determination under this subpart must supply project-specific data, in... are attributable to the annual costs of interest, maintenance, and depreciation, identifying the...

18 CFR 157.208 - Construction, acquisition, operation, replacement, and miscellaneous rearrangement of facilities.

Science.gov (United States)

2010-04-01

... accumulated provisions for depreciation, depletion, and amortization; (9) A concise analysis discussing the... conditions and the expected significant impacts that the proposed action, including proposed mitigation measures, will cause to the quality of the human environment, including impact expected to occur to...

Hazardous waste shipping in the northern border of Mexico: The situation of Baja California

Directory of Open Access Journals (Sweden)

Ramón A. Castillo Ponce

2013-01-01

Full Text Available In this document we evaluate the determinants of shipments of hazardous waste to the US. We consider a sample of firms operating in the state of Baja California for the 2008–2010 sample period. The analysis consists on the estimation of two econometric specifications. The first refers to a truncated model in the spirit of Tobit. The second is a probabilistic model. The results of the Tobit model suggest that size, location and origin of the firm influence the amount of shipments. In particular, shipments are positively associated with larger firms; those located in the municipality of Tijuana and those whose origin is foreign. The probabilistic model finds that a depreciation of the Mexican peso contributes to an increase in the likelihood of sending a shipment. This may be the result of an improvement in the border economic environment due to the depreciation of the currency.

The Ralph review - tax reform and the Australian gas industry

International Nuclear Information System (INIS)

Horden, P.; Kellock, I.

1999-01-01

The impact of the Federal Government's tax reform package on the Australian gas industry will be generally negative, particularly in terms of infrastructure investment, according to Pricewaterhouse Coopers' Peter Hordern and Ian Kellock. This article examines the critical aspects of the package. Overall, the impact of the tax reform package (consisting of the Ralph committee's report and the Government's initial response) on the Australian gas industry would appear to be negative. The removal of accelerated depreciation and the potential for severe limitations on leasing arrangements is particularly bad news. While the proposed reduction in the company tax rate may appear positive, this is unlikely to provide significant benefit to the industry. The reality is existing gas infrastructure investors are generally in tax losses and will derive no immediate benefit from the rate change. For new investors, the reduction in rate will not offset the loss of accelerated depreciation deductions

Perfectionism, achievement motives, and attribution of success and failure in female soccer players.

Science.gov (United States)

Stoeber, Joachim; Becker, Claudia

2008-12-01

While some researchers have identified adaptive perfectionism as a key characteristic to achieving elite performance in sport, others see perfectionism as a maladaptive characteristic that undermines, rather than helps, athletic performance. Arguing that perfectionism in sport contains both adaptive and maladaptive facets, the present article presents a study of N = 74 female soccer players investigating how two facets of perfectionism-perfectionistic strivings and negative reactions to imperfection (Stoeber, Otto, Pescheck, Becker, & Stoll, 2007 )-are related to achievement motives and attributions of success and failure. Results show that striving for perfection was related to hope of success and self-serving attributions (internal attribution of success). Moreover, once overlap between the two facets of perfectionism was controlled for, striving for perfection was inversely related to fear of failure and self-depreciating attributions (internal attribution of failure). In contrast, negative reactions to imperfection were positively related to fear of failure and self-depreciating attributions (external attribution of success) and inversely related to self-serving attributions (internal attribution of success and external attribution of failure). It is concluded that striving for perfection in sport is associated with an adaptive pattern of positive motivational orientations and self-serving attributions of success and failure, which may help athletic performance. In contrast, negative reactions to imperfection are associated with a maladaptive pattern of negative motivational orientations and self-depreciating attributions, which is likely to undermine athletic performance. Consequently, perfectionism in sport may be adaptive in those athletes who strive for perfection, but can control their negative reactions when performance is less than perfect.

Real purchasing power of oil revenues for OPEC Member Countries: a broad currency basket and dynamic trade pattern approach

International Nuclear Information System (INIS)

Mazraati, M.

2005-01-01

The purpose of this paper is to examine the real purchasing power of OPEC Member Countries' oil revenues, which are subject to 'the value of the US dollar vis-a-vis other major currencies' and 'world imported inflation'. The exponential weighting average formula with a broad basket of currencies is suggested. The basket of currencies is labelled as a broad currency basket and includes the major trading partners of OPEC Member Countries. The weights are normalized OPEC import shares of the countries of the basket and are updated and adjusted every year to incorporate a gradual change in the trade pattern. In other words, the dynamic trade pattern approach is incorporated in the calculations. The nominal dollar oil revenues of OPEC Member Countries are about $5,099 billion during 1970 to 2004, of which $3,725 bn (73 per cent) have been lost due to imported inflation and the dollar's depreciation. Imported inflation and dollar depreciation have had a respective 78.6 per cent and 21.4 per cent contribution to the losses of the purchasing power of OPEC Member Countries. The imported inflation rate approaches a stable low level, but OPEC still has a lot of concerns on dollar swings. The euro offers opportunities for many oil-exporting nations that have extensive trade relations with Euro-zone countries. Payments for oil exports can be invoked in euros at the prevailing dollar-euro rate on the day of a given contract, or any other trigger formula. This would immunize a major portion of OPEC oil revenues from dollar depreciation. (author)

Prioritising transport infrastructure projects: towards a multi-criterion ...

African Journals Online (AJOL)

Kirstam

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.

Debt overhang and the macroeconomics of carry trade

NARCIS (Netherlands)

Jakucionyte, E.; van Wijnbergen, S.J.G.

2016-01-01

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

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

Science.gov (United States)

Lukaszewski, Thomas E.

1997-01-01

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

The Holy Text and Violence : Levinas and Fundamentalism

NARCIS (Netherlands)

Poorthuis, Marcel; Breitlin, Andris; Bremmers, Chris; Cools, Arthur

2015-01-01

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

Enterprise Business System Was Not Configured to Implement the U.S. Government Standard General Ledger at the Transaction Level

Science.gov (United States)

2013-03-20

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

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

Science.gov (United States)

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

2017-01-01

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

Telecommunications Policy Research Conference. Capital Recovery Section. Papers.

Science.gov (United States)

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…

49 CFR 1005.5 - Disposition of claims.

Science.gov (United States)

2010-10-01

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

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

Science.gov (United States)

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

MANUFACTURING PRICES, PRODUCTIVITY, AND LABOR COSTS IN 5 ECONOMIES

NARCIS (Netherlands)

VANARK, B

The United States continues to surge ahead of other major industrial economies in terms of lower prices, higher levels of labor productivity, and better unit labor cost performance; while the depreciation of the dollar plays an important role, real productivity gains are important as well.

20 CFR 655.211 - Petition for higher meal charges.

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

2010-04-01

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

Pension systems, intergenerational risk sharing and inflation

NARCIS (Netherlands)

Beetsma, R.M.W.J.; Bovenberg, A.L.

2006-01-01

We investigate intergenerational risk sharing in two-pillar pension systems with a pay-as-you-go pillar and a funded pillar. We consider shocks in productivity, depreciation of capital and inflation. The funded pension pillar can be either defined contribution or defined benefit, with benefits

47 CFR 36.302 - General.

Science.gov (United States)

2010-10-01

... as appropriate to each account: Salaries and Wages Benefits Rents Other Expenses Clearances (1) Subsidiary Record Categories (SRC) for Salaries and Wages, Benefits and Other Expenses are applicable to all of the expense accounts except for: Access Expense contained in Account 6540 Depreciation and...

26 CFR 1.46-10 - [Reserved

Science.gov (United States)

2010-04-01

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

26 CFR 1.47-6 - Partnerships.

Science.gov (United States)

2010-04-01

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

26 CFR 1.47-5 - Estates and trusts.

Science.gov (United States)

2010-04-01

... 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...

30 CFR 206.111 - How do I determine a transportation allowance if I do not have an arm's-length transportation...

Science.gov (United States)

2010-07-01

... 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...

Covert Conditioning: Case Studies in Self-Management.

Science.gov (United States)

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…

The NATO Alliance: US Conventional Force Level Options Toward it Based on US National Interests.

Science.gov (United States)

1981-09-01

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

Panel Estimates of Male-Female Earnings Functions.

Science.gov (United States)

Kim, Moon-Kak; Polachek, Solomon W.

1994-01-01

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

Where Do Spin-Offs Come From?

DEFF Research Database (Denmark)

Rocha, Vera; Carneiro, Anabela; Varum, Celeste

2015-01-01

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....

23 CFR Appendix to Subpart F of... - Alternate Method of Determining the Color of Retroreflective Sign Materials and Pavement Marking...

Science.gov (United States)

2010-04-01

... 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...

42 CFR 417.568 - Adequate financial records, statistical data, and cost finding.

Science.gov (United States)

2010-10-01

... 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...

PUBSEARCH

DEFF Research Database (Denmark)

Amolochitis, Emmanouil; Christou, Ioannis T.; Tan, Zheng-Hua

2012-01-01

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...

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

Science.gov (United States)

2010-04-01

... 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...

Cost Accounting for Decision Makers.

Science.gov (United States)

Kaneklides, Ann L.

1985-01-01

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

49 CFR 370.9 - Disposition of claims.

Science.gov (United States)

2010-10-01

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

Regaining a place from which to speak and be heard: In search of a ...

African Journals Online (AJOL)

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, ...

26 CFR 1.111-1 - Recovery of certain items previously deducted or credited.

Science.gov (United States)

2010-04-01

... 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...

A re-examination of the exchange rate overshooting hypothesis

African Journals Online (AJOL)

kirstam

Studies on exchange rate overshooting on the Zambian foreign exchange rate market are .... depreciation between 2008 and 2009 during the great recession. Figure 2 shows ...... manufacturing sector in Nigeria', European Journal of Business and Management, 5(22):. 67–73 .... paper. Washington, DC: IMF Working Paper.

18 CFR 11.6 - Exemption of State and municipal licensees and exemptees.

Science.gov (United States)

2010-04-01

... UNDER PART I OF THE FEDERAL POWER ACT Charges for Costs of Administration, Use of Tribal Lands and Other... the total amount of operating expenses, maintenance, depreciation, amortization, taxes, and interest... project. (e) Sales for resale. Notwithstanding compliance by a State or municipal licensee with the...

26 CFR 1.179A-1 - Recapture of deduction for qualified clean-fuel vehicle property and qualified clean-fuel vehicle...

Science.gov (United States)

2010-04-01

... the benefit of the section 179A deduction allowable multiplied by the recapture percentage. The... property. The recapture amount is equal to the benefit of the section 179A deduction allowable multiplied... allowance for depreciation, this increase in basis is recoverable over its remaining recovery period...

Recent Tax Law Changes.

Science.gov (United States)

Lukaszewski, Thomas

1998-01-01

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

Accounting Standards: What Do They Mean?

Science.gov (United States)

Farley, Jerry B.

1992-01-01

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

76 FR 61762 - Rule 19a-1 Extension; Proposed Collection; Comment Request

Science.gov (United States)

2011-10-05

... disclose certain other information relating to the appreciation or depreciation of portfolio securities. If...-year and multiplied by 5.35 to account for bonuses, firm size, employee benefits, and overhead. \\6... benefits and overhead. To comply with state law, many investment companies already must distinguish the...

30 CFR 220.013 - Unallowable costs.

Science.gov (United States)

2010-07-01

...)); (c) Depreciation, depletion, amortization, or any other charge for capital recovery for materiel... employee move that is for the primary benefit of the lessee's non-NPSL operations; (h) The lessee's own cost of administering employee benefit plans; (i) The cost of acquiring or constructing shore base...

77 FR 43660 - Proposed Information Collection; Comment Request

Science.gov (United States)

2012-07-25

...: Changes in Methods of Accounting. OMB Number: 1545-1541. Regulation Project Number: Revenue Procedure 97... taxpayer properly is requesting to change its method of accounting and the terms and conditions of that..., (2) corporations to make the allocation of the bonus depreciation amount resulting from the section...

78 FR 28212 - Combined Notice of Filings #1

Science.gov (United States)

2013-05-14

... Company submits updated depreciation rates in the formula rate of Rio Grande Electric Cooperative, Inc.... Docket Numbers: ER13-1396-000. Applicants: Public Service Company of New Mexico. Description: Public Service Company of New Mexico submits City of Gallup Coordination Tariff Service Agreement 2 to be...

FINANCIAL MANAGEMENT OF THE INVESTMENT CYCLE

Directory of Open Access Journals (Sweden)

Boby Costi

2014-10-01

Full Text Available Any modern entity operates with the purpose to generate profit, and also to generate sufficient cash flow as to cover its operations and to never be in the position of being unable to cope with payments. Depending on the financial policy, part of the earnings of the entity can be used to sustainable purchase fixed assets. It is known that an entity needs investments in order to develop. to make investments, it needs financial sources. Nowadays, the access to resources, and especially to external resources, is becoming increasingly difficult. Therefore, any responsible entity takes measures to increase its capacity to self-finance. The capacity to self-finance reflects the financial potential for economic growth of an entity, namely the internal source of financing, and one of the important elements that influence the capacity of self-financing is depreciation. For this reason, the way depreciation is approached within an entity is a decision matter of the management.

Football and exchange rates: empirical support for behavioral economics.

Science.gov (United States)

Eker, Gulin; Berument, Hakan; Dogan, Burak

2007-10-01

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

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

Science.gov (United States)

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

2016-01-01

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

The Impact of Oil Price Volatility on Macroeconomic Activity in Russia

Directory of Open Access Journals (Sweden)

Katsuya Ito

2010-07-01

Full Text Available Since the beginning of the 1980s a large number of studies using a vector autoregressive (VAR model have been made on the macroeconomic effects of oil price changes. However, surprisingly few studies have so far focused on Russia, the world’s second largest oil exporter. The purpose of this paper is to empirically examine the impact of oil prices on the macroeconomic variables in Russia using the VAR model. The time span covered by the series is from 1994:Q1 to 2009:Q3, giving 63 observations. The analysis leads to the finding that a 1% increase (decrease in oil prices contributes to the depreciation (appreciation of the exchange rate by 0.17% in the long run, whereas it leads to a 0.46% GDP growth (decline. Likewise, we find that in the short run (8 quarters rising oil prices cause not only the GDP growth and the exchange rate depreciation, but also a marginal increase in inflation rate.

“It was the least painful to go into Greenhouse Production”: The Moral Appreciation of Social Security in Post-Socialist Serbia

Directory of Open Access Journals (Sweden)

Andre Thiemann

2014-11-01

Full Text Available This paper deals with the agricultural production of social security. By representing a rural case study from Central Serbia, it contributes to the economic history of post-socialist former Yugoslavia and explores the conditions of the possibility for social alternatives to neo-capitalism. In the case study, a male actor - embedded within family and wider social networks - successfully accommodates the adverse macroeconomic conditions through hard work, micromanagement of limited resources, and the production of social relations. He also combines new micro-spatial fixings - productive facilities - with revaluing morally depreciated older ones. In sum, this case study shows how networks of actors can invest their energy into reversing the moral depreciation of labor and capital under conditions of capitalist competition and growing inequality. These practices point to an emancipation from the inegalitarian moral economy of capitalism, a process I conceptualize as “moral appreciation”. As its goal emerges the production of a relatively egalitarian society within the lived space of the urban-village continuum.

Substantiating the Expediency of Costs on Introduction of the System of Economic Security of Enterprise

Directory of Open Access Journals (Sweden)

Melikhova Tetiana O.

2018-01-01

Full Text Available The article substantiates expediency of introduction of the system of economic security of enterprise on the basis of money flows. The methods proposed in the long-term period stipulate the use as sources of financing: accumulated conditional economic costs, accumulated conditional gross and net money flow; and as costs: cumulative advanced costs and the advanced value of fixed assets. The article suggests methods for calculation of: gross index of conditional yield; gross conditional income of project; gross conditional profitability; gross conditional profitability of money flow. The managerial decision on introduction of the system of economic security of enterprise in the short-term production period has been substantiated on the basis of calculations of the following indicators: gross profitability of annual depreciation; annual gross economic effect; index of conditional yield of the gross money flow; differences between the conditional gross cash flow and the depreciation deductions associated with the implementation of the enterprise’s economic security system.

Accounting providing of statistical analysis of intangible assets renewal under marketing strategy

Directory of Open Access Journals (Sweden)

I.R. Polishchuk

2016-12-01

Full Text Available The article analyzes the content of the Regulations on accounting policies of the surveyed enterprises in terms of the operations concerning the amortization of intangible assets on the following criteria: assessment on admission, determination of useful life, the period of depreciation, residual value, depreciation method, reflection in the financial statements, a unit of account, revaluation, formation of fair value. The characteristic of factors affecting the accounting policies and determining the mechanism for evaluating the completeness and timeliness of intangible assets renewal is showed. The algorithm for selecting the method of intangible assets amortization is proposed. The knowledge base of statistical analysis of timeliness and completeness of intangible assets renewal in terms of the developed internal reporting is expanded. The statistical indicators to assess the effectiveness of the amortization policy for intangible assets are proposed. The marketing strategies depending on the condition and amount of intangible assets in relation to increasing marketing potential for continuity of economic activity are described.

Asymmetric Exchange Rate Exposure - Research in Southeast Asian Countries

Directory of Open Access Journals (Sweden)

Minh Thi Hong Le

2017-04-01

Full Text Available The study aims to analyse the impact of exchange rate exposure on stock returns in six countries representative of Southeast Asia, including Indonesia, Malaysia, Philippines, Singapore, Thailand and Vietnam from 2009 to 2014. Both nominal and real exchange rates are taken into account for evaluating exchange rate fluctuations via panel data. In order to achieve this goal, a panel regressive estimation approach is proposed in which a GLS model is firstly used to treat heteroscedasticity in the panel data and, then, a GMM estimator is employed to ensure the consistency of the estimates. The results point out that the exchange rate exposure of these countries is asymmetric. At market level, for a rise in the exchange rate (or local currency depreciates, the average stock returns tend to decrease. However, due to the favourable impact of currency depreciation on the net export position, the reduction speed of stock returns is faster than the rising speed of the exchange rate.

PENGGUNAAN KOMPONEN PEMBENTUK PAJAK TANGGUHAN DALAM MENDETEKSI MANAJEMEN LABA

Directory of Open Access Journals (Sweden)

Irreza Irreza

2012-06-01

Full Text Available This study is intended to investigate whether the components that constitute deferred tax expense can be a better detector of earnings management activity in Indonesian capital market. There is a possibility that not all information contained in deferred tax expense can be used as detector of earnings management. To analyze that, this study divided deferred tax components into acrued revenues and expenses, employee compensation, depreciation of tangible assets, valuation of other assets, and miscellaneous items. Using the income distribution model (Burghstahler and Dichev 1997 for a 10 year period, we found that the total change in net deferred tax liabilities, total accruals and only depreciation component have a significant impact in detecting earnings management activities to avoid losses. These findings show the importance of deferred tax disclosure for financial statement users – especially in detecting earnings management activity, and also create a new direction in deferred tax study in Indonesia to focus more on the components that constitute deferred tax.

7 CFR 1773.39 - Utility plant and accumulated depreciation.

Science.gov (United States)

2010-01-01

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

Property Valuation: Integration of Methods and Determination of Depreciation

NARCIS (Netherlands)

Tempelmans Plat, H.; Verhaegh, M.

2000-01-01

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

26 CFR 1.50-1 - Restoration of credit.

Science.gov (United States)

2010-04-01

... 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...

Transportation fuel prices around the world, first half 1993

International Nuclear Information System (INIS)

Anon.

1993-01-01

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

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

Science.gov (United States)

Jacobsen, Joyce P.; Levin, Laurence M.

1995-01-01

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

The Effect of Monetary Policy on Exchange Rates : How to Solve the Puzzles

NARCIS (Netherlands)

Kumah, F.Y.

1996-01-01

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

Review of Tax Policy and Reform Issues.

Science.gov (United States)

MacPhail-Wilcox, Bettye

1982-01-01

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

18 CFR 35.13 - Filing of changes in rate schedules, tariffs or service agreements.

Science.gov (United States)

2010-04-01

...—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...

18 CFR 4.11 - Reports.

Science.gov (United States)

2010-04-01

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

26 CFR 1.755-1 - Rules for allocation of basis.

Science.gov (United States)

2010-04-01

...)(B) for a rule relating to the computation of unrealized appreciation or depreciation in a contract... the $42,500 appreciation in capital gain property). T would also be allocated a $1,250 ordinary loss... appreciation in proportion to the transferee's share of the respective amounts of unrealized appreciation...

47 CFR 27.1180 - The cost-sharing formula.

Science.gov (United States)

2010-10-01

...; project management; site lease renegotiation; required antenna upgrades for interference control; power... depreciation factor shall be [180−Tm]/180, and the variable C shall be applied as set forth in paragraph (b) of...); towers and/or modifications; back-up power equipment; monitoring or control equipment; engineering costs...

Equity evaluation of vehicle miles traveled fees in Texas.

Science.gov (United States)

2012-03-01

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

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

Science.gov (United States)

2010-04-01

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

17 CFR 210.3-14 - Special instructions for real estate operations to be acquired.

Science.gov (United States)

2010-04-01

... 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...

17 CFR 210.8-06 - Real estate operations acquired or to be acquired.

Science.gov (United States)

2010-04-01

..., 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...

24 CFR 242.1 - Definitions.

Science.gov (United States)

2010-04-01

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

estimating an aggregate import demand function for ghana

African Journals Online (AJOL)

Administrator

we estimate an import demand function for Ghana for the period 1970 to ... results also indicate that economic growth (real GDP) and depreciation in the ... 80% of shocks to real exchange rates, merchandise imports and GDP ... imports; capital goods, 43 percent; intermediate ... merchandise imports (World Bank, 2004). For.

Tax and Record Keeping Information for Family Child Care = Informacion Sobre los Impuestos y la Documentacion para el Cuidado Infantil en el Hogar.

Science.gov (United States)

Gellert, Sandra

This pamphlet from the Children's Foundation, in both English- and Spanish-language versions, provides advice to child care providers on record-keeping methods. The pamphlet also gives definitions and guidance on business expenses (100% deductible, shared personal and business, and depreciated capital expenses), time-space formula, self-employment…