Initially, anti-HIV drugs were approved for wide-scale use based on their ability to prolong life.
At most, the positive laboratory results are encouraging, but they do not lead to any conclusion that these proposed indicators of improved immune function will prolong someone's life.
162-4 provides that repairs in the nature of replacements that arrest deterioration and appreciably prolong a property's life must be capitalized.
Even the most routine repair could be considered to prolong a property's useful life and increase its value when compared to the situation immediately before that repair.
44) Thus, the magnitude of expenditures spent on environmental remediation is merely an item to consider in determining whether an expenditure enhances the value of the property, prolongs the life of the property, or adapts it to a new use.
162-4, the costs of incidental repairs that neither materially add to the value of property nor appreciably prolong its life, but keep it in an ordinarily efficient operating condition are currently deductible.
Normally, the costs of repair and maintenance to property used in a trade, business or profession, or held for investment (that is, the costs that keep the property in an ordinarily efficient operating condition), are fully deductible, while expenses that are in the nature of replacements, or that prolong
the life of an asset, materially add to its value or make it adaptable to a different use, normally must be capitalized (and depreciated over the asset's life).
Some are testing experimental treatments to prolong
the life of injured nerve cells or protect them from damage caused by disease.
The ERBITUX clinical development plan, of which these studies are the foundation, seeks to conclusively answer key questions about the drug's ability to prolong
survival in a variety of settings and tumor types.
162-4 states that if costs are incurred that neither materially add add value to nor appreciably prolong
the life of property on which repairs are being made, and such costs keep the property in an ordinarily efficient operating, condition, the costs can be currently deducted.
This compatibility, in tandem with the additional features, allows the DTI-3200 to prolong
the life of a customer's existing equipment.
At light load currents, the device automatically switches over to PFM (pulse frequency modulation) mode to prolong