(for costs)
41Tangible development costs — Costs incurred during the development stage for access, mineral handling, and support facilities having a physical nature. In mining, such costs would include tracks, lighting equipment, ventilation equipment, other equipment installed in the… …
42borrowing costs — Costs that are incurred when an organization borrows money. Interest payments are an example of borrowing costs. Borrowing costs may be recognized as an expense when incurred or capitalized as part of the cost of an asset. For listed companies in …
43inventoriable costs — Costs that can be included in the valuation of stocks, work in progress, or inventories according to Statement of Standard Accounting Practice 9. Stocks should be valued at the lower of cost or net realizable value and the costs incurred up to… …
44avoidable costs — Costs that will not be incurred if a particular course of action is not taken. For example, if a specific product is not produced, certain material and labour costs may be avoided. Variable costs are often avoidable costs, whereas fixed costs,… …
45borrowing costs — Costs that are incurred when an organization borrows money. Interest payments are an example of borrowing costs. In accounting, borrowing costs may be recognized as an expense when incurred or capitalized as part of the cost of an asset. For… …
46Let Wall Street Pay for the Restoration of Main Street Bill — For the more general category of financial transaction taxes , see Financial transaction tax. The proposed bill Let Wall Street Pay for the Restoration of Main Street Bill is officially contained in the United States House of Representatives bill …
47Intangible Drilling Costs - IDC — Costs to develop an oil or gas well for the elements that are not a part of the final operating well. Intangible drilling costs (IDCs) include all expenses made by an operator incidental to and necessary in the drilling and preparation of wells… …
48Geological and geophysical (G) costs — Costs incurred in making geological and geophysical studies, including, but not limited to, costs incurred for salaries, equipment, obtaining rights of access, and supplies for scouts, geologists, and geophysical crews. U.S. Dept. of Energy,… …
49intangible drilling costs — Costs incurred incident to and necessary for the drilling and preparation of oil or gas wells for production that have no salvage value. Under I.R.C. No. 263, such costs may be deducted in the year paid rather than capitalized and depreciated …
50intangible drilling costs — Costs incurred incident to and necessary for the drilling and preparation of oil or gas wells for production that have no salvage value. Under I.R.C. No. 263, such costs may be deducted in the year paid rather than capitalized and depreciated …
