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For example, in Fedex Corp. v. United States, [10] the taxpayer performed repairs upon jet engines by removing them from the airplane and then having parts replaced. The taxpayer argued that these expenses were deductible, but the IRS stated that the costs should be capitalized.
In biology, the biological cost or metabolic price is a measure of the increased energy metabolism that is required to achieve a function. Drug resistance in microbiology, for instance, has a very high metabolic price, [1] especially for antibiotic resistance. [2]
RNA folding problem: Is it possible to accurately predict the secondary, tertiary and quaternary structure of a polyribonucleic acid sequence based on its sequence and environment? Protein design : Is it possible to design highly active enzymes de novo for any desired reaction?
Capital costs are fixed, one-time expenses incurred on the purchase of land, buildings, construction, and equipment used in the production of goods or in the rendering of services. In other words, it is the total cost needed to bring a project to a commercially operable status.
Abandonment costs traditionally applied to the process of abandoning an under-producing or non-producing oil or gas well. In that context, it means the removal of equipment, plugging of the well with cement, any environmental clean-up, etc. necessary to shut the well down. It is occasionally referred to as "Removal and Abandonment" or R & A.
The pygmy mammoth is an example of insular dwarfism, a case of Foster's rule, its unusually small body size an adaptation to the limited resources of its island home.. A biological rule or biological law is a generalized law, principle, or rule of thumb formulated to describe patterns observed in living organisms.
Deployment cost–benefit selection in physiology concerns the costs and benefits of physiological process that can be deployed and selected in regard to whether they will increase or not an animal’s survival and biological fitness. Variably deployable physiological processes relate mostly to processes that defend or clear infections as these ...
Create redirects from differently capitalized variants of the name to the actual article, since many specialist readers are used to the capitalization being used in journals in their field, and nature guides often capitalize all entries as an aid to visual scanning.