However, this includes depreciation so a more comparable number would be at the low end.

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This includes depreciation or lease payments, maintenance and repairs, tires, the cost of gas, oil, insurance, and license and registration fees.

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Such covenants are typically related to net profit, which includes non-cash charges such as depreciation and amortization.

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The bill also includes a one-year extension of current "bonus" depreciation rules, which allow businesses to deduct up to 50% of the cost of a wide variety of property and equipment, excluding real estate.

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If your business includes real estate, the net income on the aid applications is after depreciation expense, a noncash charge.

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