31, 2005, is based on such inputs as the average cost of military equipment, total program expenditures
, and the useful life of the equipment.
For patients who were initially in the next-to-lowest stratum of CD4 cell counts, a decline in CD4 cell count within six months after baseline was associated with a statistically significant increase in health care expenditures
; the increased expenditures
were accounted for mainly by medications other than antiretroviral drugs and hospitalizations.
The IRS said that, as many individuals do hire investment advisers, the expenditures
for investment advice were not incurred because of the trust's existence.
Total payroll expenditures
for county police functions (i.
Additionally, the portion of rehabilitation expenditures
for which a tax credit is obtained is recovered in its entirety at the beginning of the property's depreciable life, whereas expenditures
recovered through depreciation deductions are recovered incrementally over a period of up to 39 years.
on personal insurance and pensions accounted for 9.
Rather, with phrases such as "only in the unusual circumstances" where the benefits extend "significantly beyond those traditionally associated" with the expenditure
, the IRS has sought to clarify its general rule of the current deductibility of advertising expenditures
Total health expenditures
reached A$36,369 million in representing an average of A$2,049 per person.
There is no concern expressed that the market may not flourish spontaneously because of the low level of government expenditure
, and that increased expenditure
might serve as a stimulus.
The Court of Claims held the company could deduct the expenditures
currently since they (1) had not appreciably increased the value of the building, (2) were only a small percentage of the building's value, (3) had not substantially increased the building's useful life and (4) had not allowed the company to use the building in a different way.
12) The primary criteria for distinguishing whether a repair cost will be deductible under section 162 or capitalized under section 263 are whether the expenditure
adds value, substantially prolongs the useful life of property, or adapts the property to a new use.
To control the growth in expenditures
, the Commission proposes the use of expenditure
targets, increased research on the effectiveness of medical services, and development of practice guidelines.