168(i)-1(k)(3)), and by maintaining records that identify the assets included in each general asset account, establish the unadjusted depreciable basis and depreciation reserve
of the general asset account, and reflect the amount realized during the tax year on disposition from each general asset account.
Similarly, the depreciation reserve
fund, which should have been part of working expenses, was shown as cash surplus.
Another possible solution is for the trust's governing instrument to provide for a depreciation reserve
or allocation of the depreciation deduction.
The Board of Directors establishes a unified formula for annually a) allocating funds to a depreciation reserve
to address future maintenance needs and b) for a scholarship fund to support campers who can't pay the fees.
22,000 crore while appropriation to Depreciation Reserve
Fund to Rs.
The trust instrument requires the trustee to build up a depreciation reserve
at the rate of $12,500 per year; the building will go to Smith's son, Albert, when the trust terminates at the end of 12 years.
Fitch anticipates FPL's credit metrics to weaken in 2012 as a result of base rate freeze implemented in the 2010 settlement agreement and use of surplus depreciation reserve
to achieve targeted ROE range.
Tenders are invited for Replacement of old leaking/damaged valves, pipe line and inefficient pump sets (under depreciation reserve
funds (non plan) uwss deeg district bharatpur.
15,800 crore and to Depreciation Reserve
Fund at Rs.
11 depreciation and amortization primarily due to the reduction in the cost of removal component of the depreciation reserve
in accordance with the base rate settlement agreement
To make up for the deficit that the railways have incurred in the last one year, the budget presented by Ms Banerjee starved the Railway Safety Fund and the Capital Fund and substantially reduced the Depreciation Reserve
The charge primarily represents an increase in Ameritech's depreciation reserve
to reflect the lower value of its fixed assets in a competitive market.