Fleet management and the 1986 Tax Reform Act
Article Abstract:
The Tax Reform Act of 1986 will change the way corporations manage automobile and truck fleets. The investment tax credit has been repealed, the schedule for charging vehicle depreciation against taxable income has been stretched, and an alternative minimum corporate tax of 20 percent has been imposed. High-asset firms should consider switching to leased, rather than purchased vehicles, because leased vehicles are not carried on the balance sheet as taxable assets. Increased taxation means that corporations will also have to manage fleet costs more carefully. Cost saving areas include: scheduling regular automobile maintenance, requiring drivers of company cars to pump their own fuel, and using competitive accident repair estimates. Depreciation can be controlled through the vehicle selected and the timing of its disposal. Insurance costs can best be controlled by strict accident prevention programs.Vehicle operating costs can be reduced by collecting 21 cents for each mile driven for personal employee use.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1987
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Making public schools work: Management reform as the key
Article Abstract:
A transcript is presented of the speeches delivered at the public affairs forum 'Making Public Schools Work: Management Reform as the Key' at the 2005 annual meeting of the Academy of Management Journal. The research of a distinguished management scholar, his profound impact on reforms with respect to public education and the considerable potential they have to bring about to change are discussed providing examples, also presenting opinions of other speakers.
Publication Name: Academy of Management Journal
Subject: Business, general
ISSN: 0001-4273
Year: 2005
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New directions in health-care reform: The role of nurse practitioners
Article Abstract:
The role of nurse practitioners is discussed.
Publication Name: Journal of Business Research
Subject: Business, general
ISSN: 0148-2963
Year: 2000
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