Waste Oil Furnace Asset Depreciation

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RATES OF DEPRECIATION AS PER INCOME TAX ACT Water pollution control equipment, furnace oil flow, steam flow, (f) Maximum demand indicator and clamp on power meters (g) Exhaust gases analyser (h) Fuel oil pump test bench 80 C. Waste heat recovery equipment : (a)

Depreciation Guide Category/Item Ann Dep % Useful Years APPLIANCES MAJOR Air Conditioners CB Radios No depreciation if loss occurs within one year of purchase date, Oil Paintings Use commercial value

Replace Generator Oil Level System on Units 1 Environmental Effects Monitoring Study of Waste Water – Holyrood 73 87 Expended to 2008. CA-NLH-260 Attachment 1, Page 4 of 8 Depreciation Methodology and Asset Service Lives SECTION A: Capital Budget: Generation Future PROJECT DESCRIPTION

(e.g. white cement, oil-well cements, blended silica fume, blended fly ground blast furnace slag. We design our cements to meet the diverse needs of our customers, including high-performance applications for with almost two-thirds of our cement plants using some form of fuel waste materials.

Gas furnace/split DX AC 20 20 Heat pump w/suppl.electric 15 15 Sanitary Waste & Vent System 50+ 50+ Sewage Ejectors 50 50 Buzzer/Intercom, central panel 10 15 Oil/gas/dual fired, high MBH 40 40 Gas fired atmospheric 25 25

furnace oil flow, stream Exhaust gases analyzer (h) Fuel oil pump test bench C. Waste heat recovery equipments; (a) Economisers and feed water heaters * “Windmills” installed on or after 31.03.2012 shall be eligible for 15% depreciation vide Notification No. 15/2012

waste mixture of slag and scrap metal did not qualify as recycling equipment. the midpoint Class Life Asset Depreciation Range (CLADR) life, rather than the upper limit, CAPITAL RECOVERY AND LEASING 821

Show Me the (Federal) Money! Mike McGivney, CPA Cohen & Company, Ltd. Cleveland, Ohio is expensed over the remaining life of asset. 8 SERVICE QUALITY INNOVATION FUN Bonus Depreciation – Oil furnace rated at 90 or better

60.30b – 60.39b Municipal Waste Combustors before September 20, 1973 6/11/73 Each basic oxygen process furnace. Na. 60.140a Asset depreciation range (in years) Annual asset guideline repair allowance .

Gas furnace/split DX AC Heat pump w/suppl.electric Heat pump water source Sanitary Waste & Vent System Sewage Ejectors Buzzer/Intercom, central panel Oil/gas/dual fired, high MBH Gas fired atmospheric Electric

APPENDIX A COMMON CAPITAL COST ALLOWANCE CLASSES Note: A complete list of CCA asset classes and their CCA rates is available in the Income Tax

RATES OF DEPRECIATION Number Nature of asset Depn Block 8 computer software / books/gas cylinders/ plants used by mineral oil concerns/ direct fire glass RATES OF DEPRECIATION Number Nature of asset Depn Block 12 Air/water pollution control equipments, solid waste control

Furnace Oil & Coal (a) Furnace oil: Quantity (Kilo Liters) effective product, conversion of waste into wealth and earning valuable foreign exchange to the Nation. of Alufluoride Limited for the year ended 31st March, 2014.

Final regulations set out rules on deduction vs capitalization of tangible property costs-Part III the way a taxpayer treats an asset for depreciation purposes may affect how the asset is treated for capitalization purposes. M&Q caution:

furnace oil flow, steam flow, and clamp on power meters (f) Maximum demand indicator and clamp on power meters (g) Exhaust gases analyser (h) Fuel oil pump test bench C. Waste heat recovery equipment: (a) depreciation rates or the useful lives of the assets,

(e.g. white cement, oil-well cements, blended silica fume, blended fly ground blast furnace slag. We design our cements to meet the diverse needs of our customers, including high-performance applications for with almost two-thirds of our cement plants using some form of fuel waste materials.

Operation and maintenance of a 1,600 MW nameplate capacity gas, furnace oil and diesel fired power station at Kot Addu in the province of The plant's combined cycle technology helps it to use the waste heat rupee depreciation. Secondly, the gross margins were held back by repair and

IX. DEPRECIATION STUDY 6 Company transformers, which leaked oil into an outfall that discharged to the 7 river. regulatory asset of $3 million for future recovery in prices as of December 31, 2013. The Company included

Furnace Oil DM Water Stores O&M Major Replacement Furnace Oil Cost DM Water Cost Furnace Oil cost escalation Depreciation under Companies Act (Buildings) Depreciation under companies Act Asset Deprctn. WDW Rate Amount Buildings

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