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7-1 The actual magnitude of depreciation cannot be determined until the asset is retired from service (it is
always paid or committed in advance). Also, throughout the life of the asset we can only estimate what
the annual or periodic depreciation cost is. Another difference is that relatively little can be done to
control depreciation cost once an asset has been acquired, except through maintenance expenditures.
Usually much can be done to control the ordinary out-of−pocket expenses such as labor and material.
454
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7-2 To be considered depreciable, a property must be:
455
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from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying,
recording, or likewise. For information regarding permission(s), write to: Rights and Permissions Department, Pearson Education, Inc., Upper Saddle River, NJ 07458.
7-3 Personal property is generally any property that can be moved from one location to another, such as
equipment or furniture. Real property is land and anything erected or growing on it.
456
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from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying,
recording, or likewise. For information regarding permission(s), write to: Rights and Permissions Department, Pearson Education, Inc., Upper Saddle River, NJ 07458.
7-4 The cost basis is usually the purchase price of the property, plus any sales taxes, transportation costs, and
the cost of installation or improving the property to make it fit for intended use. Salvage value is not
considered, nor is the cost of the land the property is on.
457
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from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying,
recording, or likewise. For information regarding permission(s), write to: Rights and Permissions Department, Pearson Education, Inc., Upper Saddle River, NJ 07458.
7-5 Under MACRS, the ADS might be preferred to the GDS in several cases. If profits are expected to be
relatively low in the near future, but were going to increase to a fairly constant level after that, the ADS
would be a way to “save up” depreciation for when it is needed later. In essence, income taxes would be
deferred until a later time when the firm is financially more able to pay them.
458
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from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying,
recording, or likewise. For information regarding permission(s), write to: Rights and Permissions Department, Pearson Education, Inc., Upper Saddle River, NJ 07458.
7-6 Basis = $120,000
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from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying,
recording, or likewise. For information regarding permission(s), write to: Rights and Permissions Department, Pearson Education, Inc., Upper Saddle River, NJ 07458.
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Language: Finnish
Kirj.
Paronitar Orczy
Väinö Nyman
SISÄLLYS:
ENSIMMÄINEN OSA.
Kylä tasangolla.
Kaikkien suosikki.
Sukuylpeyttä.
Rahanlainaaja.
Vanha saituri.
Kisfalun vuokraaja.
Lainaaja ja korko.
Ensimmäiset vieraat.
Kaunis Ilonka.
Rakkauden idylli.
Uhkaava myrsky.
Herra ja talonpoika.
Kosto.
Suuri onnettomuus.
Hyvitys.
TOINEN OSA.
Pääsiäisaamu.
Köyhtynyt kreivi.
Juutalainen Rosenstein.
Kansan poika.
Vastaus.
Jalosukuinen neito.
Unelma.
Kuinka kyläläiset suhtautuivat uutisiin.
Häät.
Kangastus.
Talonpojan vaimo.
Auttamaton asia.
KOLMAS OSA.
Rakkauden surua.
»Kunnioita isääsi ja äitiäsi!»
Rakkauden hauta.
Rakkaus riemuitsee.
Loppulause.
ENSIMMÄINEN OSA.
KYLÄ TASANGOLLA.
*****
»Sanon sen teille, lapseni, että olen kuullut sen Jánkolta itseltään,
herramme palvelijalta. Hän kertoi minulle, että tuossa
rakennuksessa, jonka Jumala tuhotkoon, ennenkuin sitä käytetään
sellaiseen jumalattomaan tarkoitukseen, kaikki Bideskut’in maissi
jauhetaan jauhoiksi ihmisten avutta».
»Jánko selitti, että suuri tuli, jota varten tuo hirveän pitkä piippu on
rakennettu, sytytetään panemaan käyntiin muudan kone, kuten hän
sitä nimitti, joka sitten jauhaa maissin jauhoiksi. Jánko valehtelee»,
toisti hän, nyt kumminkin vähemmän tehostavasti ja niin levottomin
ilmein, ettei se ollenkaan sopinut Arokszállas'in viisaimmalle
miehelle. Kaikkien kasvot kalpenivat kuitenkin kovasti eikä kukaan
uskaltanut julkilausua ajatuksiaan, joita risteili jokaisen tuossa
joukossa olevan tyhmän ja taikauskoisen talonpojan aivoissa.
»Ei suinkaan kukaan muu kuin piru voi käyttääkään sellaista tulta
hyväkseen, joka kykenee täyttämään tuon pitkän piipun savulla?»
KAIKKIEN SUOSIKKI.
Kukaan ei vastannut.
»Ja juuri kun tuo pieni kissa keskeytti minut, olin sanomaisillani…»
sanoi seppä Sándor.
»Lupaamme!»
SUKUYLPEYTTÄ.
»Tuo ansio voi joko tulla vähitellen, tahi olla tulematta, sitä en
tiedä, sillä en ymmärrä ollenkaan noita asioita. Käsitän vain, ettet
ikuisesti voi syytää rahaa noihin pirullisiin laitoksiin.»