Other Capital Assets definition

Other Capital Assets means buildings, land, and improvements to buildings or land that materially increase their value or useful life.
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Other Capital Assets means buildings, land and improvements to buildings or land that materially increase their value or useful life.
Sample 1Sample 2Sample 3

Examples of Other Capital Assets in a sentence

  • Other Capital Assets 2020 Experimental Electric Plant Unclassified (cont’d) C.

  • Be judged responsible only upon finding that, based upon the preponderance of the evidence, that the evidence provided shows that “more likely than not” a violation occurred.

  • Other Capital Assets Library Acquisitions The threshold for catalogued library acquisitions is $0 – all acquisitions are to be capitalized.

  • If the expenditure for a capital asset involves current funds (restricted or unrestricted), such expenditures will be reflected in the category titled "Equipment and Other Capital Assets" on EBO Form 14.

  • We decreased the reported amounts on the Cost Report for Interest - Automobiles (Line #152) by$122.00, Interest - Mortgages (Line #179) by $300.00 and Interest - Other Capital Assets (Line #180) by $51.00 as a result of these procedures.

  • The Infrastructure Asset Hierarchy and EUL, as well as Other Capital Assets EUL, are contained in Annexure F.

  • We decreased the reported amounts on the Cost Report for Interest - Automobiles (Line #152) by $122.00, Interest - Mortgages (Line #179) by $300.00 and Interest - Other Capital Assets (Line #180) by $51.00 as a result of these procedures.

  • Other Capital Assets, Net was incorrectly reported in the financial statements.

  • All Other Capital Assets: Donations of real property must be approved and accepted by the Fauquier County Board of Supervisors or the Fauquier County School Board pursuant §15.2-1803 of the Code of Virginia.Donations of capital assets that have an acquisition value above the capitalization threshold must also be approved and accepted by the appropriate governing body.The Fauquier County Grant Management policy provides additional procedures for handling donations to the County.

  • The cash flows from such contracts are included in operating activities in the consolidated statements of cash flows.

Related to Other Capital Assets

  • Capital Asset means, with respect to the Borrower and its Subsidiaries, any asset that should, in accordance with GAAP, be classified and accounted for as a capital asset on a Consolidated balance sheet of the Borrower and its Subsidiaries.

  • Total Assets means the total consolidated assets of the Company and its Restricted Subsidiaries, as shown on the most recent balance sheet of the Company.

  • Total Asset Value means, as to any Person as of a given date, the sum (without duplication) of all of the following of such Person and its Subsidiaries determined on a consolidated basis in accordance with GAAP applied on a consistent basis and subject to the Ownership Share Adjustment: (a) Unrestricted Cash and Cash Equivalents; plus (b) the quotient of (i) the Net Operating Income for all Properties of such Person (other than Properties subject to clause (c) below) for the fiscal quarter most recently ended multiplied by four (4), divided by (ii) the Capitalization Rate; plus (c) the GAAP book value as of the date of acquisition of Properties acquired during the then current fiscal quarter or the immediately preceding two full fiscal quarters; plus (d) the GAAP book value of all Mortgage Receivables (at the value reflected in the Parent’s consolidated financial statements in accordance with GAAP, as of such date, including the effect of impairment charges); plus (e) the current GAAP book value of all Development Properties; plus (e) the current GAAP book value of Unimproved Land. Such Person’s Ownership Share of assets held by non-Wholly Owned Subsidiaries and Unconsolidated Affiliates (excluding assets of the type described in the immediately preceding clause (a)) will be included in the calculation of Total Asset Value consistent with the above described treatment for wholly-owned assets. Notwithstanding the foregoing, for purposes of determining Total Asset Value, (A) to the extent the amount of Total Asset Value attributable to Properties owned by non-Wholly Owned Subsidiaries and Unconsolidated Affiliates would exceed 10% of the aggregate Total Asset Value at any time, such excess shall be excluded; (B) to the extent the amount of Total Asset Value attributable to Unimproved Land would exceed 5% of the aggregate Total Asset Value at any time, such excess shall be excluded; (C) to the extent the amount of Total Asset Value attributable to Development Properties would exceed 15% of the aggregate Total Asset Value at any time, such excess shall be excluded; (D) to the extent the amount of Total Asset Value attributable to Mortgage Receivables would exceed 10% of the aggregate Total Asset Value at any time, such excess shall be excluded; (E) to the extent the amount of Total Asset Value attributable to Properties leased under an Eligible Ground Lease would exceed 5% of the aggregate Total Asset Value at any time, such excess shall be excluded; and (F) to the extent the aggregate value attributable to the immediately preceding clauses (A), (B), (C), (D) and (E) would exceed 30% of the aggregate Total Asset Value at any time, such excess shall be excluded.

  • Consolidated Total Assets means, as of the date of any determination thereof, total assets of the Borrower and its Subsidiaries calculated in accordance with GAAP on a consolidated basis as of such date.