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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.
Meanwhile, manufactured gas was more commonly used than natural gas in the early 19th century, first introduced in Baltimore in 1816 with underground pipes laid starting in 1851. [6] Gas plants could be sited within cities, and many major U.S. cities such as New York, Chicago, San Francisco had gas distribution lines for manufactured gas by the ...
The energy cost of heating is one of the main costs of operating a building in a cold climate. Some central heating plants can switch fuels for reasons of economy and convenience; for example, a home owner may install a wood-fired furnace with electrical backup for occasional unattended operation.
The volume of gas flow provided by a gas meter is just that, a reading of volume. Gas volume does not take into account the quality of the gas or the amount of heat available when burned. Utility customers are billed according to the heat available in the gas. The quality of the gas is measured and adjusted for in each billing cycle.
Above-ground lines cost around $10 per 1-foot (0.30 m) and underground lines cost in the range of $20 to $40 per 1-foot (0.30 m). [10] In highly urbanized areas, the cost of underground transmission can be 10–14 times as expensive as overhead. [11] However, these calculations may neglect the cost of power interruptions.
The costs of metering include: Investment costs to purchase, install and replace meters, Recurring costs to read meters and issue bills based on consumption instead of bills based on monthly flat fees. While the cost of purchasing residential meters is low, the total life cycle costs of metering are high. For example, retrofitting flats in ...
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