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The tax amortization benefit factor (or TAB factor) is the result of a mathematical function of a corporate tax rate, a discount rate and a tax amortization period: = [(((+)))]
The determination of "substantial economic effect" for allocations is split into two main tests. The first is called the economic effects test. The second is the substantiality test. Both tests are complicated and require a detailed examination in the Treasury regulations 1.704-1(b).
Note that an envy-free allocation with subsidy remains envy-free if a fixed amount is taken from every agent. Therefore, similar methods can be used to find allocations that are not subsidized: Charging each agent the average payment yields an envy-free allocation that is also budget-balanced. Minimizing the subsidy is equivalent to minimizing ...
A waterfall structure can be pictured as a set of buckets or phases. Each bucket contains its own allocation method. When the bucket is full, the capital flows into the next bucket. The first buckets are usually entirely allocated to the LPs, while buckets further away from the source are more advantageous to the GP.
Formulary apportionment is not used as a method of attributing profit between (rather than within) national tax jurisdictions. [6] The adoption of formulary apportionment has been advocated at various times since the 1970s. The matter has been hotly debated by OECD member states beginning in the 1970s. [7]
Avoided burden (also known as the 0:100 method or end-of-life method) is an allocation approach used in life-cycle assessment (LCA) to assess the environmental impacts of recycled and reused materials, components, products, or buildings. While the approach has been adapted to fit a variety of LCA goals, it generally considers products with ...
Allocation systems seen in the figure to the right: Fields "B" and "C" are each a basic allocation system where all the measured out-flow quantities from the field are allocated to the respective wells, and allocation can be conducted on all phases, oil, gas, water. ("B" and "C" have possible subsea plants only.)
Cost allocation is a process of providing relief to shared service organization's cost centers that provide a product or service. In turn, the associated expense is assigned to internal clients' cost centers that consume the products and services. For example, the CIO may provide all IT services within the company and assign the costs back to ...