Boot

(redirected from Boot time)
Also found in: Dictionary, Thesaurus, Medical, Legal, Encyclopedia.

Boot

Money or an asset added to a trade in order to make it reflect the fair market value of the assets being traded. A common example of a boot is a trade between a new car and an old car. The person trading the old car will usually add money or another asset to the deal in order to make it "even." The boot is often taxable even in an otherwise tax-free transaction.

boot

(1) Money or other property that is not like-kind and is given to make up the difference in value between two properties exchanged in a like-kind exchange under Section 1031 of the Internal Revenue Code.If a gain would otherwise be recognized on the transaction,except for the intervention of the 1031 vehicle,then gain must be recognized and taxes paid to the extent of the value of the boot. (2) Especially in Texas, it is common among property developers to require some type of boot to show that more than money is involved in their business transactions.

Example: A seller might agree to sell prime property for $12,000,000, but only if the buyer throws in a particularly handsome bronze statue sitting on his desk.

Boot

Cash or property of a type not included in the definition of qualifying property for purposes of structuring a nontaxable exchange. The receipt of boot will cause an otherwise tax-free transfer to become taxable to the extent of the lesser of the fair market value of the boot or the realized gain on the transfer. Examples of nontaxable exchanges that could be partially or completely taxable due to the receipt of boot include transfers to controlled corporations and like-kind exchanges.
References in periodicals archive ?
Combined, InsydeH2O and SanDisk G3 SSD offer PC makers a new level of boot time performance and increased opportunity for product innovation," said Chuang.
The joint presentation will showcase results that demonstrate a 66% reduction in boot time while still meeting the Microsoft Windows Logo requirements for PC OEMs and ODMs.
Accelerating provisioning and boot times simplifies the management of XenApp by giving administrators the flexibility to refresh VMs more frequently with less downtime.
Many laptops use SSDs — but with much less storage capacity — to quicken boot times.
lt;p>Full-fledged operating systems are cluttered with applications and drivers that slow down PC boot times, said Anand Nadathur, director of product management at Phoenix Technologies, which makes quick-boot software for PCs.
SyncFlash memory technology reportedly features a high read bandwidth, leading to reduced boot times and lower power consumption while the DragonBall MX1 is designed for smaller mobile products.
Fast boot ensures that a PC loads up as quickly as possible and the term refers to PCs with boot times of 30 seconds or less.
Obviously, the sooner the system is accessible the sooner production can take place; but while it is well known that defrag can shorten boot times, the full potential improvement is seldom realized.
Company Benchmarks Significant Improvements in BIOS Boot Times
In fact, HyperFast technology improved even out-of-the-box boot times and maintained them at the improved level.
We've enriched our portfolio with wow features such as sub-10 second boot times and sleek new industrial designs that deliver higher performance and a more compelling experience for consumers.
Speed Boost Improves Boot Times and System Responsiveness