Assets amount

This is the simplest of the methods. In which an allowance for the capital asset is claimed over a number of years in equal amounts per year, e.g. 20% of the initial capex per year for 5 years. 

In the United States, more than 16.3 x 10 kg of human-inedible raw materials are available each year, and the rendering industry is a valuable asset in diverting these into valuable ingredients for use primarily in animal foods (4). The three largest meat packers are responsible for nearly four-fifths of aU red meat production (5) and enormous amounts of rendered meat meal and animal fat. Three broiler producers account for about 40% of the total broiler production. American Proteins, Inc. (RosweU, Georgia), the world s largest processor of poultry by-products, produces more than 450,000 t of poultry meal, feather meal, and poultry fat each year. It also produces more than 100,000 t of fish meal, fish oil, and fish products each year. Pish meal production worldwide in 1986 was estimated at 6.23 x 10 t, which with the 125 x 10 t of meat and bone meal plus 6.67 x 10 t of feather meal and poultry by-product meal (6) is the primary source of animal proteins used by the pet food industry. 

Working Ca.pita.1, Working capital is the money required for the day-to-day operation of the venture over and above the fixed investment. The amount varies daily, may be cycHcal, and can be a significant part of the investment in some cases. In the accounting sense, working capital is the difference between current assets and current HabiUties. 

Eany Common stockholders take the ultimate risk in a business ecause they have no right to a return on their investment. However, they have the right to elect the direciors of the company, who in turn are responsible for the management of the business. Stockholders are likely to vote the board of direciors out if adequate dividends are not paid. Usually the hability of stockholders is limited to the nominal, or par, value of their stock, and hence they can lose only what they have already paid for the stock. If the hability is not hmited by law, the personal assets of the stockholders are at risk in the event of company bankruptcy, in proportion to the amount of stock held. 

Common stockholders have a right to the residual assets of a company in the event of dissolution or liquidation but only after all the creditors and then any liabihties to the preferred stockholders have been paid. The larger the proportion of debt financing in a company, the smaller the amount the common stockholders are likely to receive if the company is liqiiidated. 

Stockholders equity in a company is made up of the capital contributed by the stockholders and the capital generated from retained earnings. The presence of retained earnings on a balance sheet, as shown in Table 9-23, does not necessarily mean that they are matched by an equal amount of cash. In fact, there may be little or no cash available. The retained earnings shown on a balance sheet may be largely fictitious. For example, the assets on a balance sheet may be worth less than shown by at least the value of the retained earnings. 

Mobile laboratories are another alternative. If large amounts of data need to be analyzed in a short time frame, having a lab on site can be a real asset. A local lab may also provide similar service. 

The above planned maintenance manual system provides a firm basis on which a computer-planned maintenance system may be developed. Having such knowledge and experience from working the manual system, the benefits that can be accrued from planned maintenance systems compared to the corrective or other non-planned methods previously used are numerous. It can be found that, due to the large amount of assets to be managed by the administration, it would be beneficial for the planned maintenance system to be transferred onto a computer system. A major non-technical weekly task is one of producing work dockets for issue and the subsequent entry into the maintenance records on completion of the work task. 

To what extent is asset information held Is there a limitation on the amount of information that can be stored in a readily useable format (e.g. history, costs, spare parts, etc.) ... 

The total of capital and reserves is the amount by which the assets can fall below the balance sheet value without depleting the amount available for creditors. A high ratio will reduce borrowing capacity. 

The key to the discounted cash flow methods is the determination of a proper interest rate. For this, two factors must be known. One is how much does it cost to obtain money The second is what is a reasonable amount of profit to expect from a plant The first depends on the source of money. This can be corporation earnings, the sale of stock, the issuance of bonds, the selling of assets, or borrowing from some outside source. The second depends on economic conditions. 

Investors, however, like companies that have large tangible assets, because they think they have a better chance of getting their money back should the company become bankrupt. The tangible assets are the undepreciated assets of the company. So if a company is interested in selling bonds, it looks better if it has depreciated its assets slowly. As a result, some companies keep dual books-one for the public and the other for the Internal Revenue Service. There is nothing illegal about this. The capitalized cost minus the amount that has been depreciated is called the book value of the asset. This may be above, below, or the same as its resale value. 

In determining the total amount of depreciation an estimate must be made of the value of the asset when it is taken out of service. This is called the salvage value. Usually before an item can be sold it must be disconnected and removed from the system. When the cost of these operations is subtracted from the salvage value, the net salvage value is obtained. The total amount to be depreciated is then the original cost minus net salvage value. 

The amount of depreciation per year depends on how long it is expected the plant will operate. The average life for various assets has been set by the Internal Revenue Service. A selected group of classifications is given in Tables 1 1-1 and 1 1-2. These may be reduced by 20%.2 If a faster depreciation schedule than this is to be used, it must be approved by the Internal Revenue Service and must be based on the current practices of the company. 

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. 

Tax laws include various exceptions and special options that usually must be considered when corporate income taxes are figured. This is no different from the case when an individual uses the long form to figure his federal income tax. For instance, in 1970 a corporation could deduct 20% of the capitalized cost as an additional first-year depreciation, subject to the following restrictions the costs of constructing buildings do not apply the maximum amount deducted does not exceed 10,000 it is taken in the year the asset is purchased and the taxpayer is not a trust. 

He s a lawyer with the Treasury Department. He was over here once as head of the division that investigated personal assets. He talked Emma Goering out of over a half-million dollars worth of jewels and a sizable amount of cash."... 

The process flow sheet was first tested for direct leaching of steel mill flue dust and production of zinc metal by electrowinning. The tests were performed in a continuously operating pilot plant, producing 10-20 kg/day zinc metal. The same pilot plant was then used for treating copper/zinc-rich brass mill flue dust in a closed loop operation, recycling all the zinc solvent extraction raffinate to the copper circuit leach section. In the zinc circuit leach section, only the amount of zinc rich dust necessary for neutralization of the copper solvent extraction raffinate was used. The results obtained from the pilot plant tests indicated contamination problems within the solvent extraction loops. The estimation of economic data showed a weak return on the assets compared with the alkali route, and sensitivity toward the raw material price. 

Assets are classified as current, fixed, or intangibles. Current assets include cash, cash equivalents, marketable securities, accounts receivable, inventories, and prepaid expenses. Cash and cash equivalents are those items that can be easily converted to cash. Marketable securities are securities that a company holds that also may be converted to cash. Accounts receivable are the amounts due a company from customers from material that has been delivered but has not been collected as yet. Customers are given 30, 60, or 90 days in which to pay however, some customers fail to pay bills on time or may not be able to pay at all. An allowance is made for doubtful accounts. The amount is deducted from the accounts receivables. Inventories include the cost of raw materials, goods in process, and product on hand. Prepaid expenses include insurance premiums paid, charges for leased equipment, and charges for advertising that are paid prior to the receipt of the benefit from these items. The sum of all the above items is the total current assets. The term current refers to the fact that these assets are easily converted within a year, or more hkely in a shorter time, say, 90 days. 

Scrap value implies that the asset has no further useful life and is sold for the amount of scrap material in it. 

Working capital In the accounting sense, the current assets minus the current liabilities. It consists of the total amount of money invested in raw materials, supplies, goods in process, product inventories, accounts receivable, and cash minus those liabilities due within 1 year. 

The products of our chemical processing industries themselves could become the instruments of terrorists because of their flammability, reactivity, toxicity, or notoriety. It is critical to minimize the vulnerability of chemicals or chemical assets to attack, contamination, or diversion for terrorist purposes, particularly as weapons of mass destraction. Critical challenges include the development of systems or chemistries that reduce the amount of or substitute for materials currently at risk, alter the attractiveness of such materials to terrorists, minimize the inventory and transportation of such materials, and that can detect and track the covert production and transportation of such materials. 

This study demonstrates high efficacy and expediency of the TCNQ derivative-based point-contact multistracture as a prospective asset for development of new sensors. The complex character of the sensors response curve and correlation of some response characteristics with different pathological manifestations in human breath, may be further used as a noninvasive diagnostic method alternative to some invasive approaches currently routinely used in clinic. The need for reliable and feasible gas analysis methods functional in presence of atmospheric air, opens opportunities for application of the proposed sensor technique in other spheres of human activity. High sensitivity of the point-contact multistructure enabling analysis of composite gas mixtures, opens up wide possibilities to apply the demonstrated approach for environment and health protection, such as detection of trace amounts... 

Assets are items of value possessed by the company or commitments by others to pay the company some amount. This latter quantity is called an account receivable because it is an amount that the company expects to receive in the future under current obligations. 

For trafficking, penalties are based on the schedule for the drug in question, the amount of drug, whether it is the person s first or second (or subsequent) offense, and (in some cases) whether another person s death or serious bodily injury is involved. The various permutations make determining the sentence for a given individual fairly complex. To this must be added the possibility of civil penalties and asset forfeiture. 

Originally the principal aim of adding hops was to compensate for the insipid, sweet taste of the unhopped beer with the characteristic bitter taste and aroma of hops. Other assets of adding hops include increasing the biological stability of the beer and improving the head retention and body of the beer. The amount of hops added varies from 0.4—4.0 g/L. In the original Pilsner beer, the amount is about 4 g/L but elsewhere much smaller amounts are used. 

In this section, you inventory your retirement assets, project them to the year you plan to retire, compare the results to the total savings required at retirement, and calculate the additional amount you must save each year to meet your retirement income needs. 

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