Examples of Small Amount in a sentence
Tangible fixed assets other than buildings and leased assets acquired on or after April 1, 2007 Declining balance method stipulated in the Corporation Tax Act (useful life is determined in accord with the provisions of the Corporation Tax Act) Small amount depreciable assets with acquisition costs of ¥100,000 or more and less than ¥200,000 are depreciated on a straight-line basis over a period of three years.
Small amount: Notwithstanding any other provision of the plan, if the vested accrued benefit of a participant does not exceed $5,000 as of the date of his termination of service for any reason, including death, in a plan year beginning on and after January 1, 1998, then such benefit shall be paid in a lump sum to the person entitled thereto without regard to any election made by the participant.