In the end, cost recovery
in South Africa has undermined even its own economic rationale, with the cholera outbreak in KwaZulu-Natal, for example, costing the state dozens of times more in medical bills and emergency water supplies than it would have cost to provide water for free.
However, to discourage leasing as a means of circumventing the cost recovery
limitations the lessee must report as gross income an "inclusion amount" each year of the lease in the case of an auto with a fair market value in excess of $12,800 (for lease terms beginning in 1990).(2)
This goes back to the point that the longer the cost recovery
period, the less valuable any tax write-off becomes.
of depreciable real property basis would be under the straight-line method.
It has been 20 years since capital cost recovery
rules have been updated, even though much of the high-tech equipment--such as computers, software, and advanced technology manufacturing equipment--is outdated almost as quickly as it is installed.
The scenarios help the property manager realize that the same energy upgrade can yield dramatically different financial results, depending upon whether potentials for tenant cost recovery
, future rent increases, and/or lower vacancy are considered in the cost/benefit analysis.
For example, priced services are subject to the inherent discipline of the marketplace, as the Federal Reserve must control costs in order to meet the statutory directives for cost recovery
in the Monetary Control Act.
As discussed above, where the property subject to a split purchase is depreciable, all depreciation or cost recovery
is generally claimed by the holder of the term interest under Section 167(h).
Officials expressed hope that the city solicitor, and perhaps a representative from Cost Recovery
"Mayor Giuliani and Esther Montanez shared mutual respect and friendship for decades," said Celebration of Life founder, Dario Gristina, chairman and CEO of Genergy, a company specializing in energy monitoring, management, cost recovery
and data distribution.
The taxation directorate general, in cooperation with the government financial watchdog BPKP and upstream oil and gas regulatory body BP Migas agree to form a joint team to set a new formula for cost recovery
to be paid for oil production sharing contractors.