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Depreciation

BUSINESS
By Timothy J. Mullaney and Timothy J. Mullaney,Sun Staff Writer | August 16, 1994
Better results at shopping malls pushed The Rouse Co.'s key earnings measure up 26 percent during the second quarter.Columbia-based Rouse said it earned $21.2 million during the quarter that ended June 30, excluding allowances for depreciation of its real estate assets and deferred taxes. The company earned $16.8 million by the same measure in the second quarter of 1993.Real estate companies typically rely on cash flow, or earnings before depreciation and taxes, rather than the net income measure used by other companies, because accounting rules for net income distort real estate results by requiring companies to write down the value of their assets.
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BUSINESS
By STEPHEN L. ROSENSTEIN | March 9, 2008
Leasing equipment, vehicles or furniture is an attractive option for many small businesses because it can provide more benefits than outright purchase. It depends on the type of equipment, your expected needs and the lease arrangement. Equipment lease payments may be lower than the monthly costs to pay for the assets. But over the life of the lease, you will generally end up spending more than the equipment's purchase price. The result can help improve the cash flow of a business. One drawback in leasing is the loss of the tax benefits that accrue from the capital depreciation of major items such as buildings, major equipment, computers and vehicles.
BUSINESS
By Timothy J. Mullaney and Timothy J. Mullaney,Sun Staff Writer | February 25, 1994
The Rouse Co. of Columbia said yesterday its operating profits rose 50 percent in 1993, thanks largely to refinancing of debt and better-than-average occupancy at the company's shopping malls.Rouse said its earnings before depreciation and deferred taxes were $78.3 million, up from $52.3 million in 1992. In the fourth quarter, Rouse earned $25.2 million before depreciation and deferred taxes, up from $20.6 million in 1992's last three months.Like many real estate investment-oriented companies, Rouse posted net losses for the year and for the quarter.
BUSINESS
By Jay Hancock and Jay Hancock,SUN STAFF | August 14, 1997
Higher rents, profitable land sales and the generally buoyant economy helped to propel Columbia-based Rouse Co.'s profit substantially higher in the second quarter, the company said yesterday.Rouse's profit before depreciation and deferred taxes soared 53 percent for the three months ended June 30, to $45.4 million, compared with the same period last year. Financial analysts generally ignore depreciation in real estate companies' results because it subtracts paper value from properties whose worth is often rising.
BUSINESS
By Jay Hancock and Jay Hancock,SUN STAFF | October 8, 1996
Business doesn't get much better than what Host Marriott Corp. has these days: hot products, low costs and limited competition.Its key profit gauge soared 58 percent last quarter, the Bethesda-based company said yesterday, pleasing industry analysts and sending its stock to another high.The results were "better than good," said Jack Kasprzak, who follows Host Marriott for Davenport & Co., a Richmond, Va.-based investment firm. "They surprised everyone, myself included. I didn't think the hotel business would be as strong as it is after three really good years.
BUSINESS
By Blair S. Walker | April 12, 1991
At Greater Baltimore Medical Center, the recession, an aging physical plant and a growing patient load have come together and resulted in an ambitious building program.The construction and renovation project will cost at least $100 million, according to GBMC President Bob Kowal.A groundbreaking for the project took place yesterday at the Towson hospital, at 6701 N. Charles St. The improvements will take at least six years to complete and will significantly upgrade surgical and obstetric capabilities at GBMC.
BUSINESS
By Kevin L. McQuaid and Kevin L. McQuaid,SUN STAFF | November 13, 1996
Despite only modest gains from its retail centers, the Rouse Co. yesterday reported strong third-quarter earnings of $34.5 million, continuing a record-setting pace for 1996.The 18 percent increase in earnings before depreciation and deferred taxes was largely the result of gains in office and mixed-use properties and land-development activities.The Columbia-based real estate company also benefited from its acquisition of the Howard Hughes Corp., and the quarter ended Sept. 30 was the first to reflect income from the $520 million purchase.
BUSINESS
By Kevin L. McQuaid and Kevin L. McQuaid,SUN STAFF | February 21, 1997
The Rouse Co. reported yesterday a fourth consecutive year of record earnings, shattering its previous high marks with a 28 percent increase over its 1995 performance.The Columbia-based real estate concern attributed its $139.4 million in earnings before depreciation and deferred taxes to strong gains in its malls, office and mixed-use projects, and its land sales.Rouse also said its earnings were "favorably impacted" by its $520 million acquisition of the Howard Hughes Corp. in June 1996, which gave Rouse 59 office buildings, a 22,000-acre planned community and thousands of acres of land in Las Vegas and Los Angeles for future development.
BUSINESS
March 1, 1999
Members of the Maryland Association of Certified Public Accountants are answering readers' tax questions through April 15. See below for how to submit a question.I began renting my condo this year, on which I am still paying a mortgage. How should I handle this for tax year 1999?Landlords are taxable on the rental income they receive and are entitled to deduct the ordinary and necessary expenses involved with owning the property (e.g.: advertising, cleaning, commissions, insurance, repairs, taxes, utilities, etc.)
BUSINESS
March 19, 1996
Members of the Maryland Association of Certified Public Accountants are answering readers' tax questions through April 15.Q: If you buy a personal computer and printer for your home based business, what kind of tax deduction or depreciation can you claim? What about software?A: If a computer and associated hardware are used exclusively in a qualified office in a residence (defined in code Sec. 280) and assuming business use is more than 50 percent, the taxpayer can depreciate the computer using the MACRS (Modified Accelerated Cost Recovery System)
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