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Therefore, the value of capital items must be excluded from the calculation.
The amount that local authorities can raise and spend on capital items is subject to controls by central government.
Capital items are excluded because their inclusion would distort the calculation (see paragraph 4.8).
Preventive maintenance is virtually nonexistent, though it would extend the life of capital items such as roofs.
If you purchase capital items for business use you may need to make adjustments of input tax in subsequent years.
Capital items are assets that are capable of being used in your business over a period of years.
"We are going to have to cut back on services and some capital items," Patricia Finnegan, the acting city manager, said.
Information about capital items can be found in Notice 706/2 Capital goods scheme.
Spending on capital items and allowances for depreciation also affected the cash flow differently last year.
These are not capital items.
Berlin Financial Services, a banking division providing customer financing for the purchase of capital items.
It follows that you must keep sufficiently detailed records of your capital items to enable you to carry out the necessary calculations.
The strategy should guide the allocation of resources, the recruitment of lawyers, and investment in technology and other capital items.
VAT will have been deducted by a museum on its capital items because it related to admissions that were taxable at the time.
You will find more information about capital items and how the scheme works in the Notice 706/2 Capital goods scheme.
Capital items include:
They said: just add up the money value of all these different capital items to get an aggregate amount of capital (while correcting for inflation's effects).
If the land or buildings are capital items for the purposes of the capital goods scheme you may need to make a final adjustment under the scheme.
The basic difference is that the capital items have been stored separately in the balance sheet, leaving the operating items in the profit and loss account.
Some votes are for capital items, such as expenditure on new buildings, while others are for revenue items, such as staff salaries.
A Capital Expenditure Budget is drawn up to cover estimated expenditure on capital items (fixed assets) during the budget period.
Definitional convention means that many items are classified as current expenditure (e.g. R & d and industrial training) when they are, in fact, capital items.
Seriously, isn't there some sort of sensible sweet spot that dictates what proportion of your probable future earnings should be invested (if that's the word) in capital items?
In the case of apples, NZ is more energy-efficient even though the energy embodied in capital items and other inputs data was not available for the UK."
When there is less grain stockpiled, it is indicative of greater demand, and reflects on the ability of farmers to make long-term investments in capital items such as machinery.