Current cost

Ereviously purchased at a lower cost than their current cost, profit will e overstated. Any overstatement of profit will mean that more tax will be paid. 

Example 18 Risk-Free Cost of Capital A company requires an investment of 100,000 in new plant to maintain its present sales. Let us determine the current cost of capital to the company and the risk-free cost of capital that it should assign to the plant-replacement project, given the following data. 

The current cost per unit for each utility is usually well known in a company. Thus, the annual cost for utilities and the utilities cost per unit of production can be estimated. The latter is normally much smaller than the raw-materials and labor costs. However, a great deal more work is involved in calculating the utilities cost than for any other item in the manufacturing cost. 

Fuel costs vaiy widely from one area to another because of the cost of the fuel itself and the cost of transportation. Any meaningful cost comparison between fuels requires current costs based on such factors as the amounts used at a particular geographical location, utilization efficiencies or energy-ratio data for the equipment involved, and the effects of Torm v ue. Although the costs given in Table 27-9 do not apply to specific locations, they give fuel-cost trends. 

The installation costs for a single impressed current anode of high-silicon iron can be taken as Kj = DM 975 (S550). This involves about 5 m of cable trench between anodes so that the costs for horizontal or vertical anodes or for anodes in a common continuous coke bed are almost the same. To calculate the total costs, the annuity factor for a trouble-free service life of 20 years (a = 0.11, given in Fig. 22-2) should be used. For the cost of current, an industrial power tariff of 0.188 DM/kWh should be assumed for t = 8750 hours of use per year, and for the rectifier an efficiency of w = 0.5. The annual basic charge of about DM 152 for 0.5 kW gives about 0.0174 DM/kWh for the calculated hours of use, so that the total current cost comes to... 

Current costs for taxes and insurance should be obtained for the proposed project site. 

It should be emphasized, however, that pollution prevention techniques are, nevertheless, often more cost-effective than pollution reduction through end-of-pipe treatment technologies. A case study based on the Amoco/EPA joint study claimed that the same pollution reduction currently realized through end-of-pipe regulatory requirements at the Amoco facility could be achieved at 15% of the current costs using pollution prevention techniques. 

The second section covers Treliminary List of Computer Applications and Systems of Potential Use Under SARA Title III" and contains a list of computer systems applicable to local planning. The list is not anticipated to be fully comprehensive of the environmental computer systems market nor is it intended to act as an endorsement for any of the listed systems. The list is only intended to serve an initial reference source. Vendor names, addresses, and phone numbers have been provided it is essential that the vendor be contacted to obtain current cost capability, availability, and limitation information for any system of interest. 

Vendor contact information, including addresses and phone numbers, is provided for all systems and has been validated to the extent possible. It is essential to contact the vendor to obtain current cost, capability, availability, and limitation information for any systems of interest. The list is only intended as an initial reference source. Purchase of a system should not be based on the information provided in the list. 

On the other hand, the Hoar Committee s estimate for the UK did not include some significant factors, and some costs that were considered have increased in real terms since the estimates were made. Larger plants and structures are more common, and even when there is no increase in size more intensive use of equipment is demanded. As a result, the real cost of downtime or unavailability, and of dislocation to users of, for example, motorway viaducts while repairs are made, have increased appreciably. Moreover, maintenance and rectification are labour intensive activities, and hence particularly susceptible to the effects of inflation. The increases probably outweigh the savings mentioned, and the current cost of corrosion in the UK is probably around 4% of GNP. As future savings depend on the improvement being maintained despite pressures to reduce first costs, a sound economic approach to corrosion is no less important than it was in 1970. 

Cisplatin, Pt (NH3)2Cl2, is a chemotherapeutic agent that disrupts die growth of DNA. If die current cost of Pt is 1118.0/troy ounce (1 troy oz = 31.10 g), how many grams of cisplatin can you make with three thousand dollars worth of platinum How many pounds ... 

The current cost per dose of tPA (about 1,000) has already emerged as an important barrier to its widespread use in hospitals and clinics. Continued research in chemical engineering will be crucial to finding more economical processes for the production of this breakthrough therapeutic. 

B, n Can be estimated from the current cost of piping. a Will depend on the current cost of capital, around 10% in mid-1992. 

This term includes, power, steam, compressed air, cooling and process water, and effluent treatment unless costed separately. The quantities required can be obtained from the energy balances and the flow-sheets. The prices should be taken from Company records, if available. They will depend on the primary energy sources and the plant location. The figures given in Table 6.5 can be used to make preliminary estimates. The current cost of utilities supplied by the utility companies electricity, gas and water, can be obtained from their local area offices. 

These prices should be used only as a rough guide to the likely cost of utilities. The cost of water will be very dependent on the plant location, and the price of all utilities will be determined by the current cost of energy. 

The range of speciality rubber plasticisers on the market includes proprietary products whose compositions are not fully disclosed. In practice, there is considerable overlap in performance between different plasticisers, and for many compounders the use of a particular plasticiser may be related more to continuity of historically proven formulations than to current cost/performance optimisation. 

Salvage value is the price that can be actually obtained or is imputed to be obtained from the sale of used property if, at the end of its usage, the equipment (property) still has some utility. Salvage value is influenced by the current cost of equivalent equipment, its commercial value, whether the equipment must be dismantled and relocated to have utility for others, and the (projected) physical condition of the equipment. Salvage value can be thought of as a cash flow that may occur several years in the future, but does not represent income for federal income tax purposes when received. 

Obviously, scale up and cost are reciprocally related, and while relatively small-scale deployment for research purposes is possible at current costs (dozens of devices), unit costs must be driven down by orders of magnitude before large scale deployment of devices is feasible. However, the vision from the engineering community is that everything that costs over 25 except food will be connected to the Internet [15]. To quote Kris Pister, from UC Berkeley, by 2010, RF circuits capable of trans-... 

A major problem for the SPS is the current cost of space launches. Current rates on the Space Shuttle are 3,000 to 5,000 per pound ( 6,600/ kg and 11,000/kg). Launch costs of less than 400-500/kg are thought to be necessary for SPS. Economies of scale on expendable vehicles could provide some large reductions in launch costs. Thousands of rocket launches could reduce the costs by ten to twenty times based on experience with similar technical achievements. This places the costs into the range where this system could be conceivably attempted. Large reusable vehicles could... 

The costs of a PEMFC stack are composed of the costs of the membrane, electrode, bipolar plates, platinum catalysts, peripheral materials and the costs of assembly. For the fuel-cell vehicle, the costs of the electric drive (converter, electric motor, inverter, hydrogen and air pressurisation, control electronics, cooling systems, etc.) and the hydrogen storage system have to be added. Current costs of PEM fuel-cell stacks are around 2000/kW, largely dominated by the costs of the bipolar plates and... 

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