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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.
HVAC (heating, ventilation, and air conditioning) is a major sub discipline of mechanical engineering. The goal of HVAC design is to balance indoor environmental comfort with other factors such as installation cost, ease of maintenance, and energy efficiency. The discipline of HVAC includes a large number of specialized terms and acronyms, many ...
Ventilation on the downdraught system, by impulsion, or the 'plenum' principle, applied to schoolrooms (1899) Natural ventilation is the ventilation of a building with outside air without using fans or other mechanical systems. It can be via operable windows, louvers, or trickle vents when spaces are small and the architecture permits.
As more architecture incorporated mechanical ventilation, the cost of outdoor air ventilation came under some scrutiny. In 1973, in response to the 1973 oil crisis and conservation concerns, ASHRAE Standards 62-73 and 62–81) reduced required ventilation from 10 CFM (4.76 L/s) per person to 5 CFM (2.37 L/s) per person. In cold, warm, humid, or ...
A cost estimate is the approximation of the cost of a program, project, or operation. The cost estimate is the product of the cost estimating process. The cost estimate has a single total value and may have identifiable component values. A problem with a cost overrun can be avoided with a credible, reliable, and accurate cost estimate. A cost ...
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