Construction Expenditures definition

Construction Expenditures means Capital Expenditures allocable to the cost of real property (including the construction or making of improvements to real property, but excluding acquisitions of interests in land or other existing real property) or constructed personal property within the meaning of Regulations §1.148-7(g).
Construction Expenditures means those Expenditures recorded after a production decision and before the completion date of the mine;
Construction Expenditures means capital expenditures (as defined in Treasury Regulation Section 1.150-1) that are allocable to the cost of Real Property or Constructed Personal Property. Construction Expenditures do not include expenditures for acquisitions of interests in land or other existing Real Property.

Examples of Construction Expenditures in a sentence

  • CHART 1 Growth Rates of Private Construction Expenditures and C&D Loans Diverge during the Past Two Years6050 C&D Loans40 Priv.

  • Construction Expenditures Based on construction expenditures for the most recent calendar year.

  • Method of Allocation - Materials management will be allocated to the Operating Companies based on an average of the Revenue Ratio and the Total Construction Expenditures Ratio.

  • Table 3.3 Construction Expenditures by Fiscal YearSource: LANL Table 3.4 presents the direct, indirect, induced and total construction impacts on northern New Mexico.

  • Method of Allocation - Finance and Treasury activities will be allocated to the Operating Companies and affected affiliates based on an average of the Revenue Ratio, the Total Construction Expenditures Ratio and the Total Common Equity Ratio, with 20 Percent of Common Equity assigned to New Century Energies, Inc.


More Definitions of Construction Expenditures

Construction Expenditures means the total expenditures made through any given date for project costs of all construction projects on Real Property which expenditures with respect to each such construction project shall be counted until a valid notice of completion with respect to all of such construction project is recorded in the official records of the county in which such project is located.
Construction Expenditures means capital expenditures (as defined in Section 1.150-1 of the Regulations) that are allocable to the cost of Real Property or Constructed Personal Property. Construction Expenditures do not include expenditures for acquisitions of interests in land or other existing Real Property.
Construction Expenditures means capital expenditures that are allocable to the cost of real property or constructed personal property. Except as provided below, construction expenditures do not include expenditures for acquisitions of interests in land or other existing real property. Expenditures are not for the acquisition of an interest in existing real property other than land if the contract between the seller and the Qualified Agency requires the seller to build or install the property (e.g., a turnkey contract), but only to the extent that the property has not been built or installed at the time the parties enter into the contract. Constructed personal property means tangible personal property (or, if acquired pursuant to a single acquisition contract, properties) or specially developed computer software if: (i) A substantial portion of the property or properties is completed more than 6 months after the earlier of the date construction or rehabilitation commenced and the date the Qualified Agency entered into an acquisition contract; (ii) based on the reasonable expectations of the Qualified Agency, if any, or representations of the person constructing the property, with the exercise of due diligence, completion of construction or rehabilitation (and delivery to the Qualified Agency) could not have occurred within that 6-month period; and (iii) if the Qualified Agency itself builds or rehabilitates the property, not more than 75 percent of the capitalizable cost is attributable to property acquired by the Qualified Agency (e.g., components, raw materials, and other supplies). Specially developed computer software means any programs or routines used to cause a computer to perform a desired task or set of tasks, and the documentation required to describe and maintain those programs, provided that the software is specially developed and is functionally related and subordinate to real property or other constructed personal property.
Construction Expenditures means, except as otherwise provided, Capital Expenditures allocable to the cost of real property or constructed personal property. Construction Expenditures do not include expenditures for acquisitions of interests in land or other existing real property, unless the contract between the seller and the County requires the seller to build or install the property (e.g., a "turnkey contract "), but only to the extent that the property has not been built or installed at the time the parties enter into the contract.
Construction Expenditures. During the Construction Phase, all actual costs, expenses, fees and other charges contemplated by the plant budget (including incentives payable to Xxxx Xxxxx pursuant to the Engineering Agreement) attached as an exhibit to the Engineering Agreement, as it may be amended from time to time, and all other costs, expenses, fees and other charges necessary to commence commercial operation of the Unit.
Construction Expenditures shall have the meaning ascribed thereto in Section 4.2;
Construction Expenditures means capital expenditures (i.e., costs of a type that are properly chargeable to a capital account, or that would be so chargeable with a proper election under general federal income tax principles or with the application of the definition ofPlaced in Service”) that, on or before the date the property financed by the expenditures is placed in service, are allocable to the cost of (i) Constructed Personal Property or (ii) Real Property (other than expenditures for the acquisition of any interest in land and the acquisition of any interest in existing Real Property other than land, except that expenditures are not for the acquisition of an interest in existing Real Property other than land if the purchase contract requires the seller to build or install the property (such as under a “turnkey contract”) and the property has not been built or installed at the time the parties enter into the contract, provided that, if the property has been partially built or installed at the time the parties enter into the contract, expenditures that are allocable to the portion of the property built or installed before that time are expenditures for the acquisition of existing Real Property).