Sentence examples for replacement assets from inspiring English sources

Section 1031 of the federal tax code allows taxes on capital gains for income-producing properties to be deferred if the gains are reinvested in similar replacement assets that are identified within 45 days and bought within 180 days of the earlier sale.

"If you're able to hold onto the replacement assets until your demise, you never have to pay it".

Technically, the tax kicks in once these replacement assets are sold, using the purchase price of the original assets as the cost basis, says Tom Ochsenschlager of the American Institute of Certified Public Accountants.

If, for example, just half of all financial debt were moved onto corporate balance sheets, the leverage would jump to 163percentt of companies' net worth, based on replacement cost of assets, Mr. Smithers said.

We have never had a stock market trade at such a high value relative to replacement cost [of assets], says Richard Howard, portfolio manager for T. Rowe Prices Capital Appreciation Fund.

The fast pace of deterioration in existing infrastructure systems and limited funding available have motivated U.S. Departments of Transportation (DOTs) to prioritize rehabilitation or replacement of roadway assets based on their conditions.

However, the capital and asset replacement costs increased considerably for bigger systems.

Within a typical world-class industrial commodity chemical company, the annual cost of maintenance is three to six percent of the asset replacement costs.

"The turnaround of the Railways was actually set in motion by Nitish Kumar who carried out substantial asset replacement which helped the succeeding Lalu administration move more goods on the track," says R. Sivadasan, former member of the railway board.

This compares the value of the market with the net replacement cost of corporate assets.

"The system has given away huge sums of public assets and replacement homes have not been built.