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Results for “Depreciation”

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At least 19 recordsLinked to original sources
PubMed1998

Medicare program; limit on the valuation of a depreciable asset recognized as an allowance for depreciation and interest on capital indebtedness after a change of ownership--HCFA. Final rule with comment period.

This final rule with comment period revises the Medicare provider reimbursement regulations relative to allowable costs and sets a limit on the valuation of a depreciable asset that may be recognized in establishing an appropriate allowance for depreciation and for interest on capital indebtedness after a change of ownership that occurs on or after December 1, 1997. These provisions apply to providers that are reimbursed on the basis of reasonable costs. This change implements the mandate in section 4404 of the Balanced Budget Act of 1997 (Pub. L. 105-33).

Capital Financing↗
PubMed2003

Effects of knowledge, personal attribution and perception of ecosystem health on depreciative behaviors in the intertidal zone of Pacific Rim National Park and Reserve.

Human activities levy a biological cost on ecosystems as resources are accessed and utilized at rates which are often incompatible with inherent ecosystem processes and structures. The recreational impact of humans upon intertidal zones and particularly fucoid algal assemblages is one major threat facing coastal ecosystems. The effect of human values, knowledge and perception in effecting biologically costly behaviors has rarely been examined. We hypothesize that with respect to intertidal zones: (1) Personal attribution and perception of ecosystem resiliency are more important than knowledge in determining the extent of depreciative behaviors individuals engage in, and; (2) Individuals who are uncertain about ecosystem resiliency will behave in a manner consistent with the 'precautionary principle'. We measured the depreciative behavior, and the attitudes and perceptions to ecosystem resilience, of visitors to Wick Headland in Pacific Rim National Park, British Columbia. Attitudes, knowledge, perceptions, and personal attribution were measured using questionnaire survey and structured interviews undertaken in situ. Depreciative behaviors of visitors were discreetly observed and correlated to the questionnaire survey and interview responses. We show that visitors who recorded greater knowledge of intertidal ecology engaged in more depreciative behaviors than visitors recording less knowledge. Visitors who perceived high ecosystem resilience in the intertidal zone engaged in significantly more behaviors eliciting biological cost than those who perceived low ecosystem resilience. Visitors who recorded uncertainty regarding ecosystem resilience engaged in significantly more depreciative behaviors than those who perceived low ecosystem resilience but slightly fewer depreciative behaviors than those who perceived high ecosystem resilience. Personal attribution was inversely correlated to the mean number of depreciative behaviors. We discuss the relevance of these results to the management of intertidal zones and marine protected areas, to multiple use management, the management of visitor impact, and natural resource use.

Adolescent↗
PubMed1986

A statistical test of the stability assumption inherent in empirical estimates of economic depreciation.

Realistic estimates of economic depreciation are required for analyses of tax policy, economic growth and production, and national income and wealth. THe purpose of this paper is to examine the stability assumption underlying the econometric derivation of empirical estimates of economic depreciation for industrial machinery and and equipment. The results suggest that a reasonable stability of economic depreciation rates of decline may exist over time. Thus, the assumption of a constant rate of economic depreciation may be a reasonable approximation for further empirical economic analyses.

Accounting↗
PubMed1995

A strategic account of the cue-depreciation effect.

A word fragment is less likely to be completed if it is presented incrementally (R______P, R____R _ P, R_I__R_P, R_I__R O P) than if it is presented all at once (e.g., R_I__R O P). This phenomenon is known as the cue-depreciation effect. The present study examined the role of strategies in this phenomenon. The magnitude of the cue-depreciation effect was increased when subjects were asked to adopt a passive generation approach to word fragment completion. The current study investigated an extension of Bruner and Potter's (1964) early hypothesis-generation account of the cue-depreciation effect. Findings demonstrated the influence of completion strategies for a general theory of fragment completion.

Humans↗
PubMed2002

Kin competition within groups: the offspring depreciation hypothesis.

Where relatives compete for the same resources (kin competition) and each obtains an equal share, this can favour the evolution of elevated dispersal rates, such that most resource competition is among non-relatives. We show that this effect evaporates as among-sibling dominance increases to the point where the allocation of resources is maximally unequal. We restore a kin-competition effect on emigration rates from dominance-ranked family groups by showing that where siblings form queues to inherit the breeding positions, the length of the queue affects the fitness of all individuals by depreciating the rank of subsequent offspring. Incorporating this 'offspring depreciation' effect decreases optimal queue lengths, increases dispersal rates and explains the otherwise paradoxical use of sinks by cooperatively breeding birds in stable environments. The offspring depreciation effect also favours the evolution of small, but consistent, clutch sizes and high reproductive skew, but constrains the evolution of alloparenting.

Animals↗
PubMedDate not supplied

Willingness to pay and cost of illness for changes in health capital depreciation.

The paper investigates the relationship between the willingness to pay and the cost of illness approach with respect to the evaluation of economic burden due to adverse health effects. The basic intertemporal framework is provided by Grossman's pure investment model, while effects on individual morbidity are taken to be generated by marginal changes in the rate of health capital depreciation. More specifically, both the simple example of purely temporary changes and the more general case of persistent variations in health capital depreciation are discussed. The analysis generates two principal findings. First, for a class of identical individuals cost as measured by the cost of illness approach is demonstrated to provide a lower bound on the true welfare cost to the individual, i.e. cost as given by the willingness to pay approach. Moreover, the cost of illness is increasing in the size of the welfare loss. Second, if one takes into account the possible heterogeneity of individuals, a clear relationship between the cost values supplied by the two approaches no longer exists. As an example, the impact of variations in either financial wealth or health capital endowment is discussed. Thus, diversity in individual type turns out to blur the link between cost of illness and the true economic cost.

Attitude to Health↗
PubMed1983

Medicare program; Medicare depreciation, useful life guidelines--HCFA. Final rule.

These final rules amend Medicare regulations to clarify which useful life guidelines may be used by providers of health care services to determine the useful life of a depreciable asset for Medicare reimbursement purposes. Current regulations state that providers must utilize the Departmental useful life guidelines or, if none have been published by the Department, either the American Hospital Association (AHA) useful life guidelines of 1973 of IRS guidelines. We are eliminating the reference to IRS guidelines because these are now outdated for Medicare purposes since they have been rendered obsolete either by the IRS or by statutory change. We are also deleting the specific reference to the 1973 AHA guidelines since these guidelines are updated by the AHA periodically. In addition, we are clarifying that certain tax legislation on accelerated depreciation, passed by Congress, does not apply to the Medicare program.

Accounting↗
PubMed1982

Medicare depreciation; useful life guidelines--HCFA. Proposed rule.

We are proposing to amend Medicare regulations to clarify which useful life guidelines providers of health care services may use to determine the useful life of a depreciable asset for Medicare reimbursement purposes. Current regulations state that providers must utilize HHS useful life guidelines or, if none have been published by HHS, the American Hospital Association (AHA) useful life guidelines of 1973 or IRS guidelines. We are proposing to eliminate the reference to IRS guidelines because those previously acceptable for Medicare purposes are outdated and have been made obsolete by the IRS or by statutory change. We would also delete the specific reference to the 1973 AHA guidelines. In addition, we intend this amendment to clarify that certain tax legislation on accelerated depreciation, recently passed by Congress, does not apply to the Medicare program.

Accounting↗
PubMed1996

Mental Depreciation and Marginal Decision Making

We propose that individuals practice "mental depreciation," that is, they implicitly spread the fixed costs of their expenses over time or use. Two studies explore how people spread fixed costs on durable goods. A third study shows that depreciation can lead to two distinct errors in marginal decisions: First, people sometimes invest too much effort to get their money's worth from an expense (e.g., they may use a product a lot to spread the fixed expense across more uses). Second, people sometimes invest too little effort to get their money's worth: When people add a portion of the fixed cost to the current costs, their perceived marginal (i.e., incremental) costs exceed their true marginal costs. In response, they may stop investing because their perceived costs surpass the marginal benefits they are receiving. The latter effect is supported by two field studies that explore real board plan decisions by university students.

Journal Article↗
PubMed2004

Tax savings for your practice. New tax law accelerates depreciation write-off.

The Jobs and Growth Tax Relief Reconciliation Act of 2003 provides benefits for your medical group practice by quadrupling the expensing deduction and increasing additional first-year bonus depreciation. These increases are not permanent--some expire as soon as the end of 2004. So now is the time to start planning to maximize the tax-saving benefits for your practice.

Depreciation↗
PubMed1991

A managerial approach to costing fixed assets in health care organizations: the role of depreciation and interest.

The economic aspect of depreciation and interest on capital are incorporated within a managerial accounting framework by treating both items as imputed charges to be debited to the users of the assets' services. The costs of these services is examined for individual assets that provide either uniform or declining service over the expected life, and for a stock of assets where the character of the individual assets is ignored. By using imputed charges, the hospital's net income is allocated to its sources.

Accounting↗
PubMed2006

An index to measure depreciation in air quality in some coal mining areas of Korba industrial belt of Chhattisgarh, India.

The comparison with National Ambient Air Quality Standards does not always depict a true picture of the Air Quality Status of a study area. As an alternative an index that measures depreciation in Air Quality on more realistic terms has been proposed and applied to the ambient air monitoring data collected from some areas of Korba Coalfields in India. Results have been discussed in detail to illustrate the application of the proposed index and utility in bringing out more realistic air quality assessment.

Air Pollution↗
PubMed1991

An auditory cue-depreciation effect.

An experiment is reported in which subjects first heard a list of words and then tried to identify these same words from degraded utterances. Paralleling previous findings in the visual modality, the probability of identifying a given utterance was reduced when the utterance was immediately preceded by other, more degraded, utterances of the same word. A second experiment replicated this "cue-depreciation effect" and in addition found the effect to be weakened, if not eliminated, when the target word was not included in the initial list or when the test was delayed by two days.

Acoustic Stimulation↗