263(g)(2) defines "interest and carrying charges
" to mean the excess of (1) the interest related to debt that is "incurred or continued to purchase or carry the personal property" and all other amounts paid or incurred to carry the personal property over (2) certain receipts with respect to the personal property.
Monthly carrying charges
range from $525 to $1,488.
Interest and carrying charges
properly allocable to personal property that is part of a straddle must be capitalized.
This indebtedness increases the property's carrying charges
, raising the cost of new housing and office space.
This article explores the main factors comprising the total cost of holding inventory, which include both noncapital carrying costs and the capital carrying charge
. We explain why supply chain management professionals need to develop better estimates of noncapital carrying costs to calculate the true value of projects designed to reduce inventory.
(Having rental income taxed on a net basis after deductions for costs or operations, maintenance, and carrying charges
usually results in a lower overall tax for the foreign owner.) On the other hand, U.S.
The chain had a $1.58 million operating loss for fiscal 1997, reflecting a $600,000 provision for closing one Pharmhouse store and $700,000 in losses attributable to the seven underperforming Rx Place units (excluding inventory carrying charges
or interest expenses related to the Woolworth indebtedness).
keeps "historically low inventories of coffee." He explained that there is an "inverse market," with roasters unwilling to pay hefty carrying charges
to keep coffee warehoused.
Molho has previously suggested, and intermittently repeats here, that the Fund's primary function was fiscal, as it sought initially to raise cash for the hard-pressed commune; after 1440 -- when payment had to be in Monte Commune credits to reduce the carrying charges
on the public debt -- its social function of encouraging marriage in post-plague years became only a secondary and often contradictory objective, since as soon as the government had to start paying out dowries, it lost cash and had to re-issue interest-bearing bonds which defeated its initial purpose.
The Okonite company has partnering agreements with various IOU utilities across the country which enable the IOUs to reduce their inventory levels and associated carrying charges
. Competitive forces have led some Oregon public power utilities to seek a similar business arrangements.
Have the financial people cost it out, and add up the production, freight, and carrying charges
below the variable profit line.
70-539, a corporation that was engaged in developing real estate capitalized interest, taxes, and carrying charges
in the tax basis of its property in the first three tax returns it filed.