Nonetheless, after all the huffing and puffing of the campaign was done, Obama quietly renewed tax depreciation for 2013.
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Valuation multiples for minatory transactions are estimated at the 5x-7x earnings before income tax, depreciation and amortization (EBITDA) range, while outright control purchases carry higher multiples.
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Last year, for example, 13% of Lion Nathan's total assets were in wine, but only 2% of earnings (before interest, tax and depreciation) came from wine.
As a result, last year Vivendi's telecoms businesses contributed a disproportionately high euro2.31 billion to its euro5.04 billion ebitda (earnings before interest, tax, depreciation and amortisation).
And with net debt 6.3 times higher than profits before interest, tax and depreciation, says Sanford Bernstein, a research firm, buying Adelphia would strain Cablevision's balance sheet.
While 90% of its earnings before income tax, depreciation, and amortization (EBITDA) come from five key industrial assets, the company has its marketing unit as a substantial cash cow.
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The company warned shortly after the New Year that a bad season of holiday sales will lead to lower than expected adjusted earnings before interest, tax, depreciation and amortization.
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As the economic news worsens and profits dive, more firms will be at risk of breaching covenants on standard measures such as the ratio of debt to earnings before interest, tax, depreciation and amortisation.
The world's biggest media company said that earnings before interest, tax, depreciation and amortisation were 20% up in the first quarter as against the year before (assuming completion of the merger in January 2000).
For well-heeled firms like Aventis, a pharmaceuticals and agribusiness group, this poses little problem even though in 2001 the company's pension liability was half as much again as its earnings before interest, tax, depreciation and amortisation.
Sony said operating profit -- earnings before tax, depreciation and other adjustments -- would probably remain static this year at Y230bn, even as its sales increase by an expected 10 per cent thanks in part to more advantageous exchange rates.
Older couples who thought they were building a secure nest egg are discovering that a chunk of the equity they thought they had will be eaten up IRS depreciation recapture rules that impose a tax on the accumulated depreciation deductions they took for all those years.
If taxes rise next year, the garbage collectors will take a hit from the elimination of tax breaks on depreciation.
The IRS announced this week that taxpayers can begin filing federal income tax returns with depreciation and education forms this week.
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So why do we allow a tax deduction for the depreciation of real estate?
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In this case, you make allocations for mortgage interest, property tax, expenses and depreciation between the two uses.
Indeed, the 1986 tax reform ended special big depreciation deductions for highly leveraged real estate.
Both landlords and REIT shareholders benefit from tax laws that permit a depreciation writeoff for investment real estate, which shelters some of the income.
Passing tax cuts and extending accelerated depreciation have boosted the economy.
It is highly likely that a good portion of this money will make its way towards reinvestments in new farm machinery that can enjoy accelerated capital depreciation under the tax code if purchased before the end of this year.
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On Sunday, February 10, the IRS will accept tax returns which include federal form 4562, Depreciation and Amortization, and on Thursday, February 14, the IRS will accept tax returns which include federal form 8863, Education Credits (for taxpayers claiming the American Opportunity Tax Credit and the Lifetime Learning Credit).
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And so, layered atop the convoluted tax provision for percentage depletion, the fancy term for imaginary depreciation writeoffs, is a penalty called the alternative minimum tax.
Both showed a pickup in home price depreciation rates following the end of the home buyer tax credit programs in 2010 and now, both are seeing those depreciation rates slow down and improve.
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There's a tax cost, though: If title is transferred, the leasing firm no longer has depreciation with which to shelter income from tax.
Businesses that buy wind turbogenerators get a tax break by way of accelerated depreciation.
Business tax rules dealing with expensing, depreciation and research and development are, however, largely short term.
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Murphy warn that depreciation rules in the tax code will soon slow growth due to looming tax changes.
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For example, Dems could favor the tax expensing of business equipment over depreciation.
When they were enjoying the depreciation deductions on their tax returns, those owners never considered what effect it would have decades later when it came time to downsize and sell.
Enhanced expensing more fully reflects the real cost of equipment than depreciation, raising after-tax returns on investment.
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