Gain on sale definition

Gain on sale means the actual total sales price of all tangible and intangible nursing facility assets including, but not limited to, land, building, equipment, supplies, goodwill, and beds authorized by certificate of need, minus the net book value of such assets immediately prior to the time of sale.
Gain on sale means the difference between the total net
Gain on sale means as to any Facility sold by the Partnership, the excess of the Sale Proceeds from that Sale over the Sales Price of that Facility.

Examples of Gain on sale in a sentence

  • This estimated per-unit amount is calculated as the sum of the annual per-unit cumulative passive loss allocated to a Pure Class B Unit, reduced for Gain on Sale per unit allocated to a Pure Class B Unit.

  • Calculated as Net Income, plus Deferred Taxes, plus Exploration Costs, plus DD&A, less Gain on Sale of Assets plus Loss on Sale of Assets.

  • This estimated per-unit amount is calculated as the sum of the annual per-unit cumulative passive loss allocated to a Pure Class B unit, reduced for Gain on Sale per unit allocated to a Pure Class B Unit.

  • PECO Transition Bond Principal Paydown + Gain on Sale, Extraordinary Items and Other Non-Cash Items (3) + Change in Deferred Taxes + Depreciation, amortization (including nucl fuel amortization), AFUDC/Cap.

  • Taxation of Gain on Sale of AssetsRegardless of whether we qualify for the exemption under Section 883 of the Code, we will not be subject to U.S. Federal income taxation with respect to gain realized on a sale of a vessel, provided the sale is considered to occur outside of the United States (as determined under U.S. tax principles).


More Definitions of Gain on sale

Gain on sale means the taxable income or gain for federal income tax purposes (including gain exempt from tax) in the aggregate for each fiscal year from the sale, exchange or other disposition of all or any portion of a Partnership asset after netting losses from such sales, exchanges or other dispositions against the gains from such transactions.
Gain on sale means the excess of the Sale Proceeds over the Sales Price.
Gain on sale or “Loss on Sale” means the gain or loss on a sale, exchange or other disposition of all or substantially all of the Company’s property or the Shares (a “Sale”), computed by reference to the Gross Asset Value of the property disposed of, notwithstanding that the adjusted tax basis of such property differs from its Gross Asset Value.
Gain on sale means, in connection with the sale (including securitization) of any Mortgage, the gain on sale realized from such sale as determined in accordance with normal industry practises and taking into account costs (both internal and external) incurred in connection with such sale; provided that if the parties cannot at any time agree as to how to determine such gain on sale, the matter shall be referred to arbitration under Section 10.12.
Gain on sale means the sharing, allocation or refund of Florida Water's economic gain on any utility system transfer.
Gain on sale means the difference between the remaining
Gain on sale means any increase in equity capital resulting from a securitization transaction;