For purposes of section 168(k) and this section, the following definitions apply: (i) Depreciable property is property that is of a character subject to the allowance for depreciation as determined under section 167 and the regulations thereunder. (ii) MACRS property is tangible, depreciable ...
The justification for the gain is to offset the benefit of previously used depreciation allowances. While the gains attributed to accumulated depreciation are taxed at the section 1250 recapture tax rate, any remaining gains are only subject to the long-termcapital gains rateof 15%.1 For a capi...
Basis of confirmation for remuneration of directors, supervisors and senior executives of the Company for the fifth term: The allowance of the Company's directors and supervisors shall be determined by the allowance plan decided by the annual Shareholders' Meeting in 2021; The compensation of the ...
securities, which are traded primarily on the basis of the value of a single underlying security, the trading value of a Warrant is likely to reflect primarily the extent of the appreciation, if any, in the case of Call Warrants, or the depreciation, in the case of...
(loss) Cash flow hedges Exchange differences on translation of foreign operations Total Balance at the beginning of the year $486,302 $1,168,628 $(28,225) $ – $2,101,018 $ 15,606 $(488,204) $1,628,428 Profit for the year Other comprehensive income: Re...
Our provision for loan losses was $845 million in first quarter 2019, up from $191 million a year ago. The increase was predominantly due to an allowance build in first quarter 2019 reflecting a higher probability of slightly less favorable economic conditions, compared with an allowance ...
Section 17 Agriculture This section presents statistics on farms Production, Disposition and Income. For and farm operators; land use; farm more information about concepts and income, expenditures, and debt; farm out- methods underlying USDA’s statistical put, productivity, and marketings; foreign ...