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Shallow foundation construction example. Often called footings, are usually embedded about a meter or so into soil. One common type is the spread footing which consists of strips or pads of concrete (or other materials) which extend below the frost line and transfer the weight from walls and columns to the soil or bedrock.
The beam and base method of underpinning is a more technically advanced adaptation of traditional mass concrete underpinning. A reinforced concrete beam is constructed below, above or in replacement of the existing footing. The beam then transfers the load of the building to mass concrete bases, which are constructed at designed strategic ...
Basis (or cost basis), as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation. When a property is sold, the taxpayer pays/(saves) taxes on a capital gain /(loss) that equals the amount realized on the sale minus the sold property's basis.
If there are posts supporting a main floor beam to form a post and beam system, these posts typically go right through the basement floor to a footing underneath the basement floor. It is the footing that supports the post and the footing is part of the house foundation. Load-bearing wood-stud walls rest directly on the concrete floor.
Cost basis in investments: What it is and how to calculate it. Cost basis is the original value of an investment, typically the price you bought it for. It’s used to calculate capital gains or ...
The taxpayer argued that the costs of installation were deductible and the tax court agreed. The costs of installation only permitted the taxpayer to continue the plant’s operation. The expenses did not add to the value of the business or permit the taxpayer to make new uses of the basement. 4.
A Allocation of costs is the transfer of costs from one cost item to one or more other cost items. Allowance - a value in an estimate to cover the cost of known but not yet fully defined work. As-sold estimate - the estimate which matches the agreed items and price for the project scope. B Basis of estimate (BOE) - a document which describes the scope basis, pricing basis, methods ...
A deep foundation is a type of foundation that transfers building loads to the earth farther down from the surface than a shallow foundation does to a subsurface layer or a range of depths. A pile or piling is a vertical structural element of a deep foundation, driven or drilled deep into the ground at the building site .
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