For example, the Cash Management Function has 4 Processes in which requirements have been categorized: Treasury Information Maintenance, Payment Confirmation, Reconciliation and Cash Forecasting.

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For purposes of the recapture rule, the three year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement (do not start the clock if the payments were made under temporary support orders).

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Ownership costs were tallied over five years, consisting of sales tax (a national average of 4.9%), depreciation, fuel costs, interest (a five-year loan with a 15% down payment and an average interest rate of 6.8%), insurance, maintenance and repairs.

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All possible costs associated with buying and renting were incorporated into the analysis, including down payment, mortgage and rental payments, transaction costs, property taxes, utilities, maintenance costs, tax deductions and opportunity costs, while adjusting for inflation and forecasted home value and rental price appreciation.

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