How and when business equipment is disposed of can affect the tax consequences

Article Abstract:

Disposition of business equipment should occur only after careful evaluation of both business and tax factors. Sale or exchange is the first method for getting rid of business equipment. The most important elements in calculating the potential gain from property exchange or sale are: adjusted basis, and the eventual amount to be realized from the transaction. All assets held by the taxpayer are considered to be capital except for four items: inventory, depreciable property used in a business or trade, copyrighted material, and notes or accounts obtained in the course of ordinary business. Business equipment typically fits into one of these four exceptions, but may be treated as capital if it satisfies the requirements of Section 1231. Recapture, planning opportunities, installment sales, distribution to shareholders, and other considerations are also described.

Taxation, Industrial equipment, Capital assets, Corporate divestiture, Divestiture

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Investor reactions to corporate environmental saints and sinners: an experimental analysis

Article Abstract:

A new study investigates the decision impacts of positive and negative environmental information on investors' decision-making. Results show that, as forecast, investors have a strong negative reaction to poor environmental performance, although their lack of significant reaction to better environmental performance is unexpected. It is suggested that the mixed reactions to a better environmental performance could explain why companies report their positive environmental achievement in vague terms.

Investor Relations, Research, Environmental auditing

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Investor Program Makes Expensive Energy Equipment Outlays More Feasible

Article Abstract:

An investment program called shared energy savings allows for the replacement of old equipment in industrial organizations. Investors provide the capital for improvements and share the savings with the plant owner. The quality of the investors must be checked carefully.

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