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Page 176
The Act also requires an allocation of interest expense to certain production activities . Interest paid or incurred during production period must be capitalized if the property produced is either real property ; certain long - lived ...
The Act also requires an allocation of interest expense to certain production activities . Interest paid or incurred during production period must be capitalized if the property produced is either real property ; certain long - lived ...
Page 233
As explained above , the Tax Reform Act of 1986 requires taxpayers to capitalize the interest expense attributable to the production of self - constructed property having either a long class life ( 20 years or more ) or having an esti- ...
As explained above , the Tax Reform Act of 1986 requires taxpayers to capitalize the interest expense attributable to the production of self - constructed property having either a long class life ( 20 years or more ) or having an esti- ...
Page 365
market demand , the producer with a contract can no longer produce and sell all the available production and arguably cannot collect take - or - pay payments . Where production is legally prohibited , the producer could not have ...
market demand , the producer with a contract can no longer produce and sell all the available production and arguably cannot collect take - or - pay payments . Where production is legally prohibited , the producer could not have ...
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Bibliographic information
| Title | Proceedings of the Annual Iowa State University Regulatory Conference on Public Utility Valuation and the Rate Making Process, Volume 26 |
| Contributors | Iowa State University. Engineering Extension Service, Iowa State University. Industrial Engineering Department |
| Publisher | Iowa State University., 1987 |
| Original from | the University of Michigan |
| Digitized | 26 Aug 2006 |
| Export Citation | BiBTeX EndNote RefMan |