Sentence examples for rapid amortization from inspiring English sources
The certification should alert Treasury to the possibility that the facility is ineligible for rapid amortization.
However, fluidized bed facilities would generally not be eligible for rapid amortization.
The statute denies rapid amortization where the cost of pollution control facilities will be recovered from profits derived through the recovery or wastes or otherwise.
A facility can qualify for rapid amortization if it serves a function other than the abatement of pollution (unless it is a building).
When a facility is used in connection with both pre-1976 anewerwer property, it may qualify for rapid amortization to the extent it is used in connection with pre-1976 property.
Of course, the cost recovery provision does not apply where a taxpayer merely recovers the cost of a facility through general revenues; otherwise no profitable firm would ever be eligible for rapid amortization.
Perhaps most significant is the rapid growth in earnings before taxes, depreciation and amortization -- or Ebitda, in accounting shorthand.
We explain that all these countries have gone through four identified phases of goodwill accounting, classified as (1) "static" (immediate or rapid expensing), (2) "weakened static" (write-off against equity), (3) "dynamic" (recognition with amortization over a long period) and (4) "actuarial" (recognition without amortization but with impairment if necessary).
§ 36.4503 Amount and amortization.
What is negative amortization?
