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Basis (or cost basis), as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation. When a property is sold, the taxpayer pays/(saves) taxes on a capital gain /(loss) that equals the amount realized on the sale minus the sold property's basis.
A mass haul diagram where land and rock cuts are hauled to fills Fill construction in 1909 Cut & Fill Software showing cut areas highlighted in red and fill areas shaded in blue. In earthmoving , cut and fill is the process of constructing a railway , road or canal whereby the amount of material from cuts roughly matches the amount of fill ...
A Allocation of costs is the transfer of costs from one cost item to one or more other cost items. Allowance - a value in an estimate to cover the cost of known but not yet fully defined work. As-sold estimate - the estimate which matches the agreed items and price for the project scope. B Basis of estimate (BOE) - a document which describes the scope basis, pricing basis, methods ...
The cost basis of an asset is important to you for two primary reasons – tax planning and investment planning. These two reasons are related because only with the proper investment planning can ...
Soil nails were used to stabilize an 18 metres (59 ft) high slope consisting of sandy soil. This method proved to be more cost-effective, while at the same time cut down the construction time when compared to other conventional support methods. [4]: 23 Germany was the next country to investigate soil nailing.
A pivot table in BOEMax, a Basis of Estimate software package. To create a BOE companies, throughout the past few decades, have used spreadsheet programs and skilled cost analysts to enter thousands of lines of data and create complex algorithms to calculate the costs. These positions require a high level of skill to ensure accuracy and ...
In the past, these calculations were done by hand using a slide rule and with methods such as Simpson's rule. Earthworks cost is a function of hauled amount x hauled distance. The goal of mass haul planning is to determine these amounts and the goal of mass haul optimization is to minimize either or both. [2]
The list of construction methods covers the processes and techniques used in the construction process. The construction method is essential for civil engineers; utilizing it appropriately can help to achieve the desired results. The term building refers to the creation of physical structures such as buildings, bridges or railways. One of the ...