The capitalized costs are then deductible as depreciation (see MACRS) or amortization over the period future benefits are expected.

Extractive industries (rules related to expenses for exploration and development and for recovery of capitalized costs)

Under this system, the capitalized cost (basis) of tangible property is recovered over a specified life by annual deductions for depreciation.

The lessee will often be required to offer money up front as an offset against the capitalized cost (this is called the "capitalized cost reduction" although it is sometimes erroneously referred to as a "down payment").

These include various costs anticipated in 1987, including charges to cover the anticipated cost of reopening the Sunshine Mine, and a writedown of the capitalized costs at the Sixteen-to-One Mine by $4.2 million.

THE basic credit would be 5 percent of the capitalized costs for eligible types of construction with an additional 2 percent credit available if a base building and all its tenant spaces complied with the listed criteria.

Capitalization may be required for some items without the potential for cost recovery until disposition or abandonment of the asset to which the capitalized costs relate.

Despite declaring that its new contracts are less capital intensive, Computer Sciences said that in fiscal 2004 capitalized costs on outsourcing contracts were $458.7 million, up 282 percent from the $120.2 million recorded in 2003.

Of particular importance is the new requirement that the gross capitalized cost of the vehicle - the amount that the consumer and the dealer have agreed it is worth - be specified.

The charge comprises a write-off of $2.1 million of capitalized costs associated with the proposed acquisition of Valley Federal Savings & Loan Association, which was terminated on Sept.