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Furniture, fixtures, and equipment (or FF&E) (sometimes Furniture, furnishings, and equipment [1] [2]) is an accounting term used in valuing, selling, or liquidating a company or a building. FF&E are movable furniture , fixtures , or other equipment that have no permanent connection to the structure of a building or utilities. [ 3 ]
The CLF is the cooling load at a given time compared to the heat gain from earlier in the day. [1] [5] The SC, or shading coefficient, is used widely in the evaluation of heat gain through glass and windows. [1] [5] Finally, the SCL, or solar cooling load factor, accounts for the variables associated with solar heat load.
Plug load is the energy used by products that are powered by means of an ordinary AC plug (e.g., 100, 115, or 230 V). [1] This term generally excludes building energy that is attributed to major end uses ( HVAC , lighting , water heating , etc.) [ 1 ]
Light fixtures which have earned Energy Star combine quality design with the high energy efficiency. [32] To qualify for an Energy Star rating light fixtures must: [33] Uses 1/4 the energy of traditional lighting; Reduced energy bills and bulb replacement. Lifetime is at least 10,000 hours; Even light distribution
Californians pay the highest marginal state income tax rate in the country — 13.3%, according to Tax Foundation data. But California has a graduated tax rate, which means your rate increases ...
The California energy commission approved new maximum flowrates for fixtures sold in California. [5] As of January 1,2016, toilets sold in the state of California must not exceed 1.28 gpf. As of July 1, 2016, bathroom facets sold in California cannot exceed 1.2 gpf. As of July 1, 2018, showerheads cannot exceed 1.8 gpm.
Southern California's median home sale price dropped to $750,000 in June, another sign that the ultra-competitive market is slowing down.
The Modified Accelerated Cost Recovery System (MACRS) is the current tax depreciation system in the United States. Under this system, the capitalized cost (basis) of tangible property is recovered over a specified life by annual deductions for depreciation.