Results 261 to 270 of about 39,936 (304)

Avoiding expensive mistakes in capital investment

Long Range Planning, 1994
Abstract Academics, in the past, have provided management with a wide range of suggestions on how to analyse and appraise their investment in capital goods. Many sophisticated appraisal techniques have been accepted for use by project sponsors in the majority of organizations. However, as recent empirical research has revealed, the capital investment
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ENVIRONMENTAL "REMEDIATION" EXPENSES AND A NATURAL INTERPRETATION OF THE CAPITALIZATION REQUIREMENT

National Tax Journal, 1994
Discusses the income taxation of outlays for environmental restoration( or "remediation"). Talks about how anticipated reclamation cost will be taxed.
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18 dB Noise Control for $0 Capital Expense

INTER-NOISE and NOISE-CON Congress and Conference Proceedings, 2023
In metropolitan areas, new laboratory and research facilities are expanding closer to residential areas and creating sound emissions conflicts between these two groups. A recent project that revitalized an old, unused warehouse into a new laboratory facility for cutting-edge research required significant exterior ventilation and cooling equipment ...
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The Choice between Capitalizing and Expensing under Rate Regulation

The Bell Journal of Economics and Management Science, 1974
In this paper we give a mathematical analysis of some of the consequences, over time, of the decision to capitalize or to expense. Both regulated and unregulated firms are considered. It is shown that for a regulated firm, in contrast to an unregulated one, this decision does have an impact on the customers, who should rationally prefer either ...
Peter B. Linhart, Joel L. Lebowitz, Frank W. Sinden   +2 more
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Effect of the Investment Tax Credit on the Capitalize-Expense Decision.

The Accounting Review, 1968
Abstract The federal income tax laws and regulations allow a certain latitude for businessmen to either capitalize or expense certain expenditures. One major area where such a latitude exists is repairs. When a company makes an expenditure for repairs which could be either capitalized or expensed without forseeable objection from the ...
Thomas A. Morrison, Stephen L. Buzby
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FY2015 Administrative and Capital Expenses and Output Cost Estimates

Policy Papers, 2015
The administrative expenditure outturn for FY2015 reflects continued budget discipline, as new demands and initiatives were accommodated through reprioritization and better use of existing resources within an unchanged envelope. The overall budget utilization rate of 98 percent was achieved through more efficient personnel management practices and ...
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Normative Capital Formation and Capital Equipment Expensing in a Realization-Based Income Tax

SSRN Electronic Journal, 2003
Recently, I published an article that characterized the U.S. income tax as a specialized sub-category of a true income tax and dubbed it a "realization-based income tax" (RBIT). It analyzed cost recovery theory and policy with respect to equipment. The article argued that normative cost recovery policy for a tax on capital income in such a tax base ...
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Capitalizing R&D expenses versus disclosing intangible information

Review of Quantitative Finance and Accounting, 2014
We study how to improve the value-relevance of financial information for intangible-intensive firms by investigating two alternatives: capitalizing R&D expenses and disclosing intangible information. Using patent counts/citations to proxy for intangible intensity, we find that the incremental value-relevance of disclosing patent counts/citations is ...
Mustafa Ciftci, Nan Zhou
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Regions in 2016: Indexes Have Improved at the Capital's Expense

SSRN Electronic Journal, 2017
In 2016, the number of major indexes – investment dynamics, population income, and consumption (retail trade) – was declining. Indexes of the budgets balance significantly improved but mainly at the Moscow budget’s expense. In 2016, industry demonstrated weak growth and the unemployment level remained low.
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Do your capitation expenses match these benchmarks?

Capitation management report, 1999
Data Insight: By understanding the percentage of premium dollars allocated to each category of expense, you can determine how much to expect in percent-of-premium contracts and how much to allocate for subcapitation.
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