Directly Attributable definition

Directly Attributable means, in relation to a particular activity, if:
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Directly Attributable means, in relation to a particular activity, that (a) the cost would have been avoided if that particular activity was not undertaken, and (b) the cost is separately identifiable without apportionment.
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Directly Attributable means that, for examples, if building a school, it is the costs linked to the actual construction of the building, not temporary accommodation, moving people around etc.
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Examples of Directly Attributable in a sentence

  • The Settling Parties agree that any IASC costs as of December 31, 2021 that are in any way transferred or re-categorized to the Directly Assigned and/or Directly Attributable cost categories and are charged to the MA Operating Companies will not be considered as mitigation of the Stranded Costs.

  • National Grid will also report on all mitigation efforts to reduce the annual costs associated with those Directly Attributable costs charged to Narragansett through the end of each calendar year.


More Definitions of Directly Attributable

Directly Attributable generally means those expenses that would not have arisen but for the occurrence of the event and do not include indirect and overhead costs, such as administrative staff wages, insurance unless purchased for the specific event, rent otherwise due even if no event was held, property taxes, and other expenses that would be incurred even in the absence of the event.
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Directly Attributable means, in relation to the allocation of an item, that the item is wholly and exclusively associated with the water business segment or activity area.
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Directly Attributable means a direct relationship between the borrowings and the land development activity / construction of the property. For instance, the loan was specifically entered into to fund the project or group of projects.
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Directly Attributable means directly attributable (using Partial Exemption methodology) to the Shareholder’s VAT exempt and/or non-business activities;
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Related to Directly Attributable

  • Attributable is defined in Section 3.1(b)(i) of this Agreement.

  • Tax Attribute means a net operating loss, net capital loss, unused investment credit, unused foreign Tax credit (including credits of a foreign company under Section 902 of the Code), excess charitable contribution, general business credit, research and development credit, earnings and profits, basis, or any other Tax Item that could reduce a Tax or create a Tax Benefit.

  • Gains means, with respect to any Party, an amount equal to the present value of the economic benefit to it, if any (exclusive of Costs), resulting from the termination of a Terminated Transaction, determined by it in a commercially reasonable manner.

  • Related Business Assets means assets (other than cash or Cash Equivalents) used or useful in a Similar Business; provided that any assets received by the Issuer or a Restricted Subsidiary in exchange for assets transferred by the Issuer or a Restricted Subsidiary shall not be deemed to be Related Business Assets if they consist of securities of a Person, unless upon receipt of the securities of such Person, such Person would become a Restricted Subsidiary.

  • Consolidated Assets means all assets which should be listed on the consolidated balance sheet of the Borrower and its Subsidiaries, as determined on a consolidated basis in accordance with GAAP.

  • Consolidated Total Assets means, as of the date of any determination thereof, total assets of the Borrower and its Subsidiaries calculated in accordance with GAAP on a consolidated basis as of such date.

  • Unrealized losses means the fair market value of the cost to such Person of replacing the Hedging Transaction giving rise to such Hedging Obligation as of the date of determination (assuming the Hedging Transaction were to be terminated as of that date), and “unrealized profits” means the fair market value of the gain to such Person of replacing such Hedging Transaction as of the date of determination (assuming such Hedging Transaction were to be terminated as of that date).

  • Income interest means the right of an income beneficiary to receive all or part of net income, whether the terms of the trust require it to be distributed or authorize it to be distributed in the trustee's discretion.

  • Distribution Taxes means any Taxes incurred solely as a result of the failure of the Intended Tax Treatment of the Restructuring, the Contribution or the Distribution.

  • Adjusted Total Assets means, for any Person, the sum of:

  • Hypothetical Tax Liability means, with respect to any Taxable Year, the liability for Taxes of the Corporation (or the Partnerships, but only with respect to Taxes imposed on the Partnerships and allocable to the Corporation) using the same methods, elections, conventions and similar practices used on the relevant Corporation Return but using the Non-Stepped Up Tax Basis instead of the tax basis reflecting the Basis Adjustments of the Adjusted Assets and excluding any deduction attributable to Imputed Interest.

  • Distributable Items means, as prescribed by CRD IV, the amount of the profits at the end of the last financial year plus any profits brought forward and reserves available for that purpose before distributions to holders of own funds instruments less any losses brought forward, profits which are non-distributable pursuant to provisions in legislation or the institution’s by-laws and sums placed to non-distributable reserves in accordance with applicable national law or the statutes of the institution, those losses and reserves being determined on the basis of the individual accounts of the institution and not on the basis of the consolidated accounts, or any successor provision thereto;