Book Value per share(1) as of June 30, 2019 versus $17.56 as of March 31, 2019
But the undepreciated
remaining (historical) costs of the
Torrey Point's total estimated investment is $56 million -- or approximately 2% of undepreciated
assets -- with $16.2 million as the estimated cost-to-complete.
Gold clauses began to be inserted into debt contracts to ensure that creditors would be paid in undepreciated
The book value reflects the undepreciated
Det Norske said it would finance the deal with existing funds and undrawn debt facilities and that it would benefit from Premier's carry-forward tax losses, undepreciated
tax balances and exploration tax refunds equalling approximately 1.0 billion Norwegian crowns ($114.98 million).
The taxpayer can make an automatic accounting method change and take the undepreciated
balance of the asset as a negative Sec.
Under the final TPRs, taxpayers can now make a partial disposition election to write off the undepreciated
cost basis allocable to the replaced component, presuming the cost of the replacement component is capitalized.
The Euler equation, given by Equation 5, says that the consumer's loss from reducing the consumption index by a unit in period t, purchasing some of the investment index equals the gain obtained by consuming the proceeds from first renting the capital and then selling the undepreciated
capital in the following period.
Prior to these new regulations, the law provided that an owner of a building who disposed of or replaced a component of the building could not take a loss for the remaining undepreciated
cost of the asset replaced unless the entire building was sold.
It therefore has an undepreciated
tax basis of $115,000.