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" Depreciation. (a) Depreciation is a charge to current operations which distributes the cost of a tangible capital asset, less estimated residual value, over the estimated useful life of the asset in a systematic and logical manner. It does not involve... "
Defense industrial base: industrial preparedness and nuclear war survival ... - Page 77
by United States. Congress. Joint Committee on Defense Production - 1977
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The Code of Federal Regulations of the United States of America

Administrative law - 1964 - 432 pages
...Contributions and donations. Contributions and donations are unallowable. § 1-15.205-9 Depreciation. (a) Depreciation is a charge to current operations...contractor's operations as distinguished from physical life. (b) Normal depreciation on a contractor's plant, equipment, and other capital facilities is an allowable...
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The Code of Federal Regulations of the United States of America

Administrative law - 1969 - 628 pages
...Contributions and donations. Contribution and donations are unallowable. § 1-15.209-9 Depreciation. (a) Depreciation is a charge to current operations...contractor's operations as distinguished from physical life. (b) Normal depreciation on a contractor's plant, equipment, and other capital facilities is an allowable...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1977 - 496 pages
...buildings, capital improvements and usable equipment on hand through depreciation or use allowances. Depreciation is a charge to current operations which...prospective period of economic usefulness in the particular hospital's operations as distinguished from physical life. Use allowances are the means of allowing...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1982 - 1508 pages
...buildings, capital improvements and usable equipment on hand through depreciation or use allowances. Depreciation is a charge to current operations which...prospective period of economic usefulness in the particular Institution's operations as distinguished from physical life. Use allowances are the means of allowing...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1968 - 1348 pages
...in excess of that being paid for similar non-Government work under Title 41— Chapter 1 § 1-15.205cost of a tangible capital asset, less estimated residual...contractor's operations as distinguished from physical life. (b) Normal depreciation on a contractor's plant, equipment, and other capital facilities is an allowable...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1974 - 336 pages
...buildings, capital improvements and usable equipment on hand through depreciation or use allowances. Depreciation is a charge to current operations which...reference to the prospective period of economic usefulness Ln the particular institution's operations as distinguished from physical life. Use allowances are...
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The Code of Federal Regulations of the United States of America

Administrative law - 1968 - 456 pages
...estimated useful life of the asset in a systematic and logical manner. It does not involve a procees of valuation. Useful life has reference to the prospective period of economic usefulness in the particular § 15.205-9 contractor's operations as distinguished from physical life. (b) Subject to paragraph (c)...
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American Aviation Daily, Volume 97

Aeronautics - 1955 - 998 pages
...estimated useful life in a systematic and logical manner. It involves a process of allocation, not of valuation. Useful life has reference to. the prospective...contractor's operations as distinguished from physical life. b. Depreciation on a contractor's plant, equipment and other capital facilities is an allowable element...
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Hearings

United States. Congress. House. Committee on Armed Services - 1960 - 802 pages
...November 1959 SUPPLY AND RESEARCH CONTRACTS WITH COMMERCIAL 1513 lB-gOS.9 Depreciation. ORGANIZATIONS (a) Depreciation is a charge to current operations...contractor's operations as distinguished from physical life. (b) Normal depreciation on a contractor's plant, equipment, and other capital facilities is an allowable...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1960 - 692 pages
...Contributions and donations. Contributions and donations are unallowable. § 15.205-9 Depreciation. (a) Depreciation is a charge to current operations...contractor's operations as distinguished from physical life. (b) Normal depreciation on a contractor's plant, equipment, and other capital facilities is an allowable...
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