Base investment definition

Base investment means the actual investment made and expended by a state-

Base investment means the actual investment made and expended

Base investment means the cost, including fabrication and installation, paid or accrued in the taxable year of tangible assets of a type that are, or under the internal revenue code will become, eligible for depreciation, amortization, or accelerated capital cost recovery for federal income tax purposes, provided that the assets are physically located in this state for use in a business activity in this state and are not mobile tangible assets expended by a person in the development of a qualified film and digital media infrastructure project. Base investment does not include a direct production expenditure or qualified personnel expenditure eligible for a credit under section 455.

Examples of Base investment in a sentence

• Base investment for an IEPC is the actual amount of expenditures made in this state by the IEPC in a tax year for a state-certified production.

• Base investment for a PC is the actual aggregate amount invested and expended by the PC in a tax year.

• Accordingly, AIC suggests that accrued vacation is not a source of non-investor supplied capital available to finance Rate Base investment.

• AIC suggests that Table 1 below shows why accrued vacation is not a source of non-investor supplied capital available to finance Rate Base investment, based on a review of the timeline of accruals, payments, and ratepayer funding of the accruals from 2004 through 2011.

• Scudder Aggressive Growth Fund Capital appreciation through the use Base investment management $159,724,463 of aggressive investment techniques.

More Definitions of Base investment

Base investment means the amount expended by a production company as production

Base investment means the aggregate funds actually invested and expended by a

Base investment means cash or cash equivalent investment made and

Base investment means cash or cash equivalent investment made and used for production expenditures in the state for a state-certified production.

Base investment means expenditures for the construction, repair, or

Base investment means the amount expended by a production company as production expenditures and compensation incurred in this state that are directly used in a state-certified production.

Base investment. (“BI”) means the present value of the capital assets owned or leased by the Company within the State as determined by the Tax Assessor of each County in which the Company owns or leases capital assets related to facilities, or corporate or regional offices.