In this case the taxpayer, a doctorsâ office, displayed various pieces of art in its offices, claimed depreciation on said artwork, which the IRS disallowed. At trial the IRS argued that the works of art did not have a useful life, based on Revenue Ruling 68-232.
A reduction in HAPU incidence by just 1 percentage point (3.5% to 2.5%) results in potential savings of $1,305,000 per year. Calculate your own potential savings below.
In the only cost analysis of a school-based obesity prevention program in Canada, Ohinmaa et al estimated the costs for the school board-wide implementation and maintenance of the program at $ 344,514, or $ 7,830 per school and $ 23 per student [21].