Depreciation, amortization and rental expenses
totaled NT$1,169 million during the year, representing 1% of total net revenues, compared with NT$1,075 million and 1% of total net revenues in 2013.
41(d) (1), the associated CSP server rental expenses
appear to fit most favorably within the classification of rental or lease costs of computers under Sec.
Consequently, T can only offset rental expenses
to the extent that he has rental income.
VACATION HOME RENTAL expenses
can be deducted in the following order: real estate taxes and interest expenses, operating expenses, rental activity direct expenses and depreciation.
4) Amounts include straight-lined rents of $2,751,000 and $1,672,000 for the three months ended June 30, 2004 and 2003, respectively, and $4,975,000 and $3,726,000 for the six months ended June 30, 2004 and 2003, respectively, and rental expense
recoveries from customers of $25,302,000 and $25,550,000 for the three months ended June 30, 2004 and 2003, respectively, and $52,313,000 and $52,016,000 for the six months ended June 30, 2004 and 2003, respectively.
The use of this web based and data warehouse technology represents the Company's commitment to further enhance our customers' 'Avis Experience' by providing them with the information to better manage their car rental expenses
," said Robert Salerno, President and Chief Operating Officer, Rental Car Group.
280A also defines vacation home expenses and provides special rules that limit the rental expense
deductions that a taxpayer can take.
However, if the NRX then uses the property for personal purposes during the tax year, the rental expenses
must be allocated between rental days and personal use days, under Sec.
Rental income - apartments 129,448 104,604 Rental expenses
- apartments 35,907 28,755 Property taxes and insurance - apartments 13,352 11,001 Net operating income - apartments 80,189 64,847 NOI ratio - apartments 61.
Financing requirements related to Northwest's fleet replacement program have pushed debt levels and aircraft rental expenses
Rental income - apartments 43,353 33,988 Rental expenses
- apartments 11,958 9,223 Property taxes and insurance - apartments 4,429 3,142 Net operating income - apartments 26,966 21,623 NOI ratio - apartments 62.
1034, while also allowing depreciation and other rental expenses
incurred during the rental period.