Depreciation Lives and Methods: Current Issues in the U.S. Capital Cost Recovery System

2000 ◽  
Vol 53 (3, Part 1) ◽  
pp. 531-562 ◽  
Author(s):  
David W. Brazell ◽  
James B. III Mackie
Keyword(s):  
Capital Cost ◽  
Cost Recovery ◽  
Recovery System ◽  
The U.S

SELF-CONTAINED OIL RECOVERY SYSTEM FOR USE IN PROTECTED WATERS

1983 ◽  
Vol 1983 (1) ◽  
pp. 73-79
Author(s):  
Steven Cohen ◽  
Stephen Dalton
Keyword(s):  
Oil Recovery ◽  
Hazardous Materials ◽  
Coast Guard ◽  
Recovery System ◽  
Water Separator ◽  
Speed Range ◽  
Environmental Test ◽  
Oil Water ◽  
Rapid Deployment ◽  
The U.S

ABSTRACT The U.S. Coast Guard's success with the high seas skimming barrier prompted the development of a smaller, half-scale version for use in protected bays and harbors. The smaller version (SCOOP) enables more rapid deployment with significantly fewer people. Individual components of the system include a 65-foot section of skimming barrier with redesigned skimming struts, 200 feet of containment boom, two 30-foot work boats for storage, transport, and operation of the system, trailers to carry the boats to the scene, and an oil recovery system including double-acting diaphragm pump, gravity-type oil-water separator, and 750-gallon collapsible storage bags. In tests at the Environmental Protection Agency's Oil and Hazardous Materials Simulated Environmental Test Tank (OHMSETT) facility, the SCOOP exhibited recovery efficiencies between 30 percent and 60 percent over a speed range of 0.5 to 1.75 knots. The oil recovery rate was between 30 and 70 gallons per minute over the same speed range. At speeds below 0.9 knots there were no losses of oil from the boom. The system has been delivered to the Coast Guard Gulf Strike Team in Bay St. Louis, Mississippi, where it is being evaluated through use in routine spill response operations and exercises.

Valuing Depreciable Assets

1993 ◽  
Vol 8 (2) ◽  
pp. 115-136
Author(s):  
Elli Kraizberg
Keyword(s):  
Real Estate ◽  
Tax Reform ◽  
Cost Recovery ◽  
Real Estate Markets ◽  
The Real ◽  
The Real Estate ◽  
Optimal Trading ◽  
Recovery System ◽  
Tax Benefits ◽  
Major Reduction

The 1986 Tax Reform Act is likely to extend optimal holding periods of depreciable assets until the point in time at which the tax basis is exhausted. Additionally, practitioners in the real estate markets tend to argue that the 1986 Tax Reform calls for a major reduction in depreciation tax benefits. Despite the reduction in benefits, values of depreciable properties may nevertheless rise. This paper analyzes various tax legislations in terms of the effect these legislations have on the optimal trading policy for depreciable assets. The tax code of the 1981 accelerated cost recovery system (ACRS), the 1984 ACRS, and the new 1986 Tax Reform Act are compared.

COMBINED SKIMMER-BARRIER HIGH SEAS OIL RECOVERY SYSTEM1

1977 ◽  
Vol 1977 (1) ◽  
pp. 375-379 ◽  
Author(s):  
Jerome H. Milgram ◽  
Richard A. Griffiths
Keyword(s):  
Oil Recovery ◽  
Hydraulic Drive ◽  
Vertical Motion ◽  
Design Criterion ◽  
Coast Guard ◽  
Hydraulic Power ◽  
Recovery System ◽  
The Waves ◽  
The U.S ◽  
High Seas

ABSTRACT This paper describes the development of an oil recovery system to be used in conjunction with the U.S. Coast Guard's high seas oil containment barriers. The system was tested at the EPA's OHMSETT facility in 1975. Its oil recovery capability was shown to be good, with promise for yet better recovery when used on a large spill. Operational practicality was demonstrated in sea trials during May 1976, when the barrier was string towed, catenary towed, and moored in a tidal current. Because of the difficulty of handling large or complicated equipment in offshore conditions, a major design criterion was that the system be as simple as possible. Weir skimmers are particularly simple, but collection of more oil than water or air requires that the weirs follow the vertical motion of the waves. Simplicity and efficiency were achieved by utilizing the wave-following ability of the Coast Guard barrier design. Weirs were built into six struts at the center of a length of barrier, so that barrier deployment results in simultaneous skimmer deployment. To recover oil, it is only necessary to attach pump hoses to the barrier. Three double-acting diaphragm pumps are used. These self-priming pumps were specifically designed to pass any debris that can enter through the three-inch diameter suction hoses. Hydraulic drive was chosen so the pumps could be powered by the Coast Guard's ADAPTS diesel-engine-driven hydraulic power units.

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