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Modified Accelerated Cost Recovery System (MACRS)
Although SLN is the most commonly used depreciation method in the U.S. for purpose of financial reporting, MACRS is the only depreciation method approved by the IRS for computing tax-liability.
Most depreciated property placed in service after the 1986 qualifies for MACRS. There are two variations of MACRS: the General Depreciation System (GDS) and the Alternative Depreciation System (ADS).
Both MACRS-ADS and The MACRS-GDS include a feature we have not used previously: the half year convention. It is assumed that, on average, a property is used for the half of the first year of service. Similarly, it is assumed that is used for half of the last year of service.
COMPARISON OF 2-STROKE AND 4-STROKE ENGINES: Two-stroke engine possesses the following advantages over the four stroke type: 1. Because of its valueless construction, the
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A pump delivers 40 lpm to a 100 mm bore/25 mm rod cylinder to move a load of 22 kN. A throttle is introduced on the rod end, and return flow with a 10 lpm flow rate. A 70 bar press
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If all states are measured by appropriate sensors and interfaced to the flight control computer then allthe states may be fed back and there is no restriction on the choice of K. S
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Plasma Arc Welding (PAW) is a special form of gas tungsten arc welding in which constricted plasma arc is directed at the weld area. In PAW, a tungsten electrode is contained in a
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