One impact is the discharge of salt on coastal or marine ecosystems in the case of seawater desalination. Plants treating brackish water can pollute rivers, aquifers and soil. This is of increasing concern in the Persian Gulf since it is a small and enclosed sea and considerable amount of desalination takes place on its shores.
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What is the Revaluation Model? The revaluation model gives a business the option of carrying a fixed asset at its revalued amount. Subsequent to the revaluation, the amount carried on the books is the asset's fair value, less subsequent accumulated depreciation and accumulated impairment losses.Under this approach, one must continue to revalue fixed assets at sufficiently regular intervals …
Fossil-fuel dominated electricity generation in the United States and China has enormous environmental consequences. In 2007, 2.4 billion metric tons of carbon dioxide (CO 2) were emitted from electricity generation in the United States, about 40 percent of the country's energy-related greenhouse gas (GHG) emissions.In the same year, electricity generation in China produced just over 2 ...
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IFRS 5 outlines how to account for non-current assets held for sale (or for distribution to owners). In general terms, assets (or disposal groups) held for sale are not depreciated, are measured at the lower of carrying amount and fair value less costs to sell, and are presented separately in the statement of financial position. Specific disclosures are also required for discontinued ...
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To illustrate accounting for the sale of a plant asset, assume that a company sells equipment costing $45,000 with accumulated depreciation of $ 14,000 for $28,000 cash. The company would realizes a loss of $ 3,000 ($45,000 cost – $14,000 accumulated depreciation is $31,000 book value— $28,000 sales price). The journal entry to record the ...
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That said, a 100 to 200 GPM system would likely range between $50,000 and $250,000 for low pressure applications, and $500,000 to $1.5 million for high pressure applications. Raw water treatment systems. A standard 200 to 1000 GPM capacity raw water treatment system can range from $975,000 to $3 million, depending upon flow rate and water quality.
Tell Us About Your Laboratory and Science Needs. At different times, your company has different laboratory and science needs. From scientific research and development experiments, new product development stability studies, routine finished product quality control lot release and urgent failure investigations, Contract Laboratory can help fulfill all your laboratory testing, analysis, assays ...
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Defining the Entries When Selling a Fixed Asset. When a fixed asset or plant asset is sold, there are several things that must take place: The difference between the amounts removed in 2. and the cash received in 3. is recorded as a gain or loss on the sale of the fixed assets. Assume that on January 31, a company sells one of its machines that ...
If the fair value of the old machinery is $12 million and it would cost 10% of the sale proceeds to close the deal, find out when the company should classify the machinery as held-for-sale. Because the new machinery wasn't commissioned until 30 March 2018, it is the date when the old machinery can be reclassified as held for sale.
The evaluation and prioritisation of variables that affect the plant performance is the primary function. Implementing changes within the constraints imposed can be difficult, as resources may be limited. Invariably the ability to solve problems can be confusing due the large numbers of variables that may impact the processes.
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Investigating if the reverse charge will affect your sales or purchases; Updating all your construction accounting software so it is current; Analysing if the reverse charge will impact your cash flow; Briefing employees who are liable for the VAT accounting operations so that they have knowledge on the reverse charge and the effects it may have.