Search results
Results from the WOW.Com Content Network
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.
The "uniform capitalization rules" or UNICAP rules were essentially a codification of the result of case of Commissioner v.Idaho Power Co., 418 U.S. 1 (1974) The UNICAP rules require a taxpayer to capitalize all direct and indirect costs that they incur in the production of real or tangible personal property that are allocable to that property.
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.
Wikipedia avoids unnecessary capitalization.In English, capitalization is primarily needed for proper names, acronyms, and for the first letter of a sentence. [a] Wikipedia relies on sources to determine what is conventionally capitalized; only words and phrases that are consistently capitalized in a substantial majority of independent, reliable sources are capitalized in Wikipedia.
You can use the non-breaking space character code in these constructions, to prevent awkward line-wrapping: ''N. v. piaropicola'' In particular: A genus (or genus group ) is always italicized and capitalized , even when not paired with a species or subspecies name, and whether given in full or abbreviated: Allosaurus , Falco ...
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]
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 ...
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.