balancing allowance — The allowance available on disposal of an asset when the proceeds are less than the written down value for tax purposes. For example, if the written down value of an asset is £23,000 and on disposal the proceeds totalled £15,000, there would be a … Accounting dictionary
capital allowances — For qualifying equipment (i.e. plant and machinery but also including a licence of computer software) a proportion of the capital cost can be used to relieve tax: the relevant amount is set against company revenue which would otherwise be taxable … Law dictionary
Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… … Wikipedia
Inland Revenue Ordinance Cap.112 — HK Inland Revenue Ordinance Cap.112 is one of Hong Kong s Ordinances. It regulates the inland revenue of Hong Kong. = The most commonly used Sections =IRO Section.2 Interpretation of some terms using in the ordinance.Property taxIRO Section.5… … Wikipedia
RIGHTS, HUMAN — The following article deals with the subject of human rights, their essence and the contents of various fundamental rights as reflected in the sources of Jewish Law. The interpretation of Israel s Basic Laws concerning human rights in accordance… … Encyclopedia of Judaism
Spark spread — The spark spread is the theoretical gross margin of a gas fired power plant from selling a unit of electricity, having bought the fuel required to produce this unit of electricity. All other costs (operation and maintenance, capital and other… … Wikipedia
Social Protection — ▪ 2006 Introduction With medical costs skyrocketing and government programs scaled back, citizens bore more responsibility for their health care costs; irregular migration, human trafficking, and migrant smuggling posed challenges for… … Universalium
Fuzzy locating system — Fuzzy locating is a rough but reliable method based on appropriate measuring technology for estimating a location of an object. The concept of precise or ‘’crisp locating’’ is replaced with respect to the operational requirements and the economic … Wikipedia
Australia — /aw strayl yeuh/, n. 1. a continent SE of Asia, between the Indian and the Pacific oceans. 18,438,824; 2,948,366 sq. mi. (7,636,270 sq. km). 2. Commonwealth of, a member of the Commonwealth of Nations, consisting of the federated states and… … Universalium
Wind power — Wind power: worldwide installed capacity [1] … Wikipedia
