According to proposed regulations, for purposes of the straddle interest and carrying charges
rules "personal property" means property, whether or not actively traded, that is not real property; for this purpose a position in personal property may itself be property.
The article also explains that many companies are using a cost of capital that significantly understates the inventory capital carrying charge
and thereby leads to nonoptimal decisions in such areas as transportation, sourcing, and network design.
In that instance, a credit or debit should specifically be applied to the carrying charges
of a particular item, or applied generally, if purchase discounts would otherwise be unavailable.
The significant point, however, is that only taxpayers in the first category can fully deduct all operating expenses and carrying charges
related to their timber activity against income from any source each year as incurred.
He predicted that interest rates and the availability of credit will influence would-be buyers more than increasing carrying charges
312(n)(1) also requires capitalization of "construction period carrying charges
," which include (1) interest on debt incurred or continued to acquire, construct or carry property, (2) property taxes and (3) similar carrying charges
to the extent such charges are attributable to the property's construction period.
Chatterjee was carrying charges
of with culpable homicide not amounting to murder on his head.
Tenders are invited for Carrying charges
of materials M.
For more than a year, we had to pay mortgage fees and carrying charges
on an apartment we no longer needed or wanted.
If the corporation rents the land to the farmer, the loss will be passive and the corporation will be able to deduct only $2,400 (the amount of the rental income) of the carrying charges
on the land.