Asset value

At the end of the project life a residual unrecovered asset value will remain. This is usually accepted in full as a capital allowance in the final year of the project. Hence the total asset value is fully recovered over the life of the field, but at a slower rate than in the straight line method. 

Fnd-of-Tife Items. The end-of-life items are working capital return, sale of land, and salvage. If there is a capital gain on land sale or salvage, above the remaining tax-basis asset value, then this gain is treated as taxable ordinary income ia the United States historically, capital gains were taxed separately at a... 

Expenses associated with the capital cost of equipment. Depreciation will be provided over the useful life of the equipment, varying according to the engineer s estimate. Present-day custom is to write assets down on a straight-line basis, but there are several accepted ways of providing the necessary depletion of the asset value. 

The straight-line depreciation method reduces the asset value by the same amount for each year of the plant s expected life. The amount can be determined by dividing the total amount that can be depreciated by the number of years the plant is expected to last. This is the easiest of the depreciation methods. 

Fm Material of construction cost factor Dimensionless V. Asset value at end of year ... 

Asset Value Date Acquired Marital Status at Time Form of Ownership... 

Analyze special needs, like considerable protected assets value, assign AA-type generics if needed. 

Analyze assets requiring protection (DA-type), their value and vulnerabilities, potential threats agents, sources of undesirable events, define a list of possible threats dealing with the TOE and/or its environment, try to assess their likelihood and impact (percentage of the asset value loss). 

When EAL>1 and probabilistic or permutation mechanisms are implied by SFRs, prepare adjacent SOF claim for each of them, basing on the threat agent capability (knowledge, expertise, time and position to perform the attack successfully, possessing equipment, possibility to gain the TOE access, etc), asset value and adjacent risk value (Figure 4—see below). 

Any countermeasure provides some degree of protection, which is proportional to the cost of its implementation. Because of this, the selection of countermeasures is always (not only in information systems security) made on the basis of the degree of protection that they offer, in relation to the reasonably likely risk factor. The risk factor is determined as a function of the value of the assets, of the likelihood that a threat will occur, of the degree of vulnerability of the system with respect to this threat, and of the seriousness of the impact that will occur if the threat succeeds. Therefore, we can formally state that R — f (A, T, V, I), where R is the risk factor, A is the asset value, T is a measure of the likelihood of a threat occurring, V is the degree of vulnerability of the system with respect to the particular threat, and / is some measure of the likely impact that the threat will bear upon the system if it succeeds. R is an increasing function in all its parameters. 

Burtraw, D., Palmer, K., Bharvirkar, R., Paul, A., 2002. The effect on asset values of the allocation of carbon dioxide emission allowances. Electricity Journal 15(5), 51-62. 

The final traditional area of dispute concerns administrative costs. The phase I national allocation plans (NAPs) involved negotiation over allowances with a total asset value of almost 50 billion per year (assuming an average price of 20/tCO2). Political decisions on how to allocate these assets between sectors and individual installations naturally creates intensive lobby activity by all participants in order to obtain the maximum possible share of the rents.21 The time and energy devoted by companies, governments, and indeed consultancy and research sectors, to this enormous rent allocation process represents huge transactional costs.22... 

So there must be other measures of value. The most obvious is gross sales volume the more a company sells in any market, the bigger it must be. This is generally true, but what may be more important for comparative purposes is what lies behind these sales are there enormous quantities of assets or capital required to achieve them, or is it a very lean company The ratio of gross sales to asset value or to capital employed will therefore be a better measure. 

To a large extent a company is its assets, so the purchase of a company implies the purchase of its assets. This is apparently a very real figure -fixed assets of plant and buildings, technology, people, spare cash and so on. Asset value, however, is a little nebulous - people can easily leave, for example - and some companies make very large sales off very small assets. 

The initial cost of the asset is shown as a fixed asset in the balance sheet. In the profit/loss account, the decrease in value is shown each year by allowing a proportion of the original value as a notional operating cost, the depreciation allowance . A correspondingly reduced asset value is then shown in the end-of-year balance sheet, with an equivalent increase in the cash assets (so that the total assets are not changed). 

The original cost for a distillation tower is 24,000 and the useful life of the tower is estimated to be 8 years. The sinking-fund method for determining the rate of depreciation is used (see Example 5), and the effective annual interest rate for the depreciation fund is 6 percent. If the scrap value of the distillation tower is 4000, determine the asset value (i.e., total book value of equipment) at the end of 5 years. 

The asset value (or book value) of the equipment at any time during the service life may be determined from the following equation ... 

The amount accumulated in the fund after a years of useful life must be equal to the total amount of depreciation up to that time. This is the same as the difference between the original value of the property V at the start of the service life and the asset value Va at the end of a years. Therefore,... 

Asset values of property when depreciated by interest (sinking fund) and no-interest (straight-line) methods. 

Asset values of property when depreciated by Accelerated Cost Recovery System (ACRS), Modified Accelerated Cost Recovery System (MACRS), and double declining-balance (200-percent) metbod with switch to straight-line. 

Comparison of the various depreciation methods shows that the declining-balance and the sum-of-the-years-digits methods give similar results. In both cases, the depreciation costs are greater in the early-life years of the property than in the later years. Annual depreciation costs are constant when the straight-line, sinking-fund, or present-worth method is used. Because interest effects are included in the sinking-fund and present-worth methods, the annual decrease in asset value with these two methods is lower in the early-life years than in the... 

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