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Avoided cost |
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| They're fairly easy programs to implement--the marginal amount of additional costs is usually covered by the avoided cost of disposal. That's an avoided cost that's hard to calculate up front. Questions 1, 2 and 3 discuss timing issues and when a taxpayer must capitalize interest, Questions 4 through 13 cover the avoided cost method in detail, and Questions 14 through 20 address special rules. |
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