Impact of Bonus Depreciation on Capital Expenditures

2017 ◽  
pp. 125-161
Author(s):  
Carol MacPhail ◽  
Riza Emekter ◽  
Benjamas Jirasakuldech
Keyword(s):  
Capital Expenditures ◽  
Bonus Depreciation

Bleaching optimization at WestRock mill in Covington, Virginia

TAPPI Journal ◽  
2016 ◽  
Vol 15 (9) ◽  
pp. 581-586 ◽  
Author(s):  
RICARDO B. SANTOS ◽  
PETER W. HART ◽  
DOUGLAS C. PRYKE ◽  
JOHN VANDERHEIDE
Keyword(s):  
Hydrogen Peroxide ◽  
Sodium Hydroxide ◽  
Chlorine Dioxide ◽  
Capital Expenditures ◽  
Equipment Repair ◽  
Optimization Program ◽  
Hardwood Pulp ◽  
Improved Performance

The WestRock mill in Covington, VA, USA, initiated a long term diagnostic and optimization program for all three of its bleaching lines. Benchmarking studies were used to help identify optimization opportunities. Capital expenditures for mixing improvement, filtrate changes, equipment repair, other equipment changes, and species changes were outside the scope of this work. This focus of this paper is the B line, producing southern hardwood pulp in a D(EP)DD sequence at 88% GE brightness. The benchmarking study and optimization work identified the following opportunities for improved performance: nonoptimal addition of caustic and hydrogen peroxide to the (EP) stage, carryover of D0 filtrate to the (EP) stage, and carryover of (EP) filtrate to the D1 stage. As a result of actions the mill undertook to address these opportunities, D0 kappa factor decreased about 5%, sodium hydroxide consumption in the (EP) stage decreased about 35%, chlorine dioxide consumption in the D1 stage decreased about 25%, and overall bleaching cost decreased about 15%.

Analyzing the figures of consolidated statement of cash flows of the world's biggest publicly traded oil and gas corporations

2020 ◽  
Vol 19 (6) ◽  
pp. 1101-1120
Author(s):  
O.V. Shimko
Keyword(s):  
Public Sector ◽  
Cash Flow ◽  
Oil And Gas ◽  
Cash Flows ◽  
Annual Reports ◽  
Capital Expenditures ◽  
Publicly Traded ◽  
The Public ◽  
Statement Of Cash Flows ◽  
Oil And Gas Companies

Subject. The article investigates key figures disclosed in consolidated cash flow statements of 25 leading publicly traded oil and gas companies from 2006 to 2018. Objectives. The focus is on determining the current level of values of the main components of consolidated statement of cash flows prepared by leading publicly traded oil and gas companies, identifying key trends within the studied period and factors that led to any transformation. Methods. The study draws on methods of comparative and financial-economic analysis, as well as generalization of materials of consolidated cash flow statements. Results. The comprehensive analysis of annual reports of 25 oil and gas companies enabled to determine changes in the key figures and their relation in the structure of consolidated cash flow statements in the public sector of the industry. It also established main factors that contributed to the changes. Conclusions. In the period under study, I revealed an increase in cash from operating activities; established that capital expenditures in the public sector of the industry show an overall upward trend and depend on the level of oil prices. The analysis demonstrated that even integrated companies’ upstream segment prevail in the capital expenditures structure. The study also unveiled an increase in dividend payments, which, most of the time, exceeded free cash flows thus increasing the debt burden.

Estimating exergy prices for energy carriers in heating systems: Country analyses of exergy substitution with capital expenditures

2011 ◽  
Vol 43 (12) ◽  
pp. 3609-3617 ◽  
Author(s):  
A. Müller ◽  
L. Kranzl ◽  
P. Tuominen ◽  
E. Boelman ◽  
M. Molinari ◽  
...  
Keyword(s):  
Capital Expenditures ◽  
Energy Carriers ◽  
Heating Systems

Economic Comparison of Hand-Sutured and Coupler-Assisted Microvascular Anastomoses

2017 ◽  
Vol 34 (01) ◽  
pp. 071-076 ◽  
Author(s):  
Linden Head ◽  
Douglas McKay
Keyword(s):  
Economic Analysis ◽  
Operative Time ◽  
Capital Expenditure ◽  
Operating Time ◽  
Free Tissue Transfer ◽  
Capital Expenditures ◽  
Purchasing Decisions ◽  
Venous Anastomosis ◽  
Literature Reviews ◽  
Economic Comparison

Background Compared with hand-sewn anastomoses, microvascular anastomotic coupling devices (MACDs) provide equivalent flap survival and reduced operative time. To date, an economic analysis of MACDs has not been reported. The objective of this study was to evaluate the economics of a venous anastomosis performed using a coupling device compared with a hand-sewn anastomosis. Methods Economics were modeled for a single free tissue transfer (FTT) requiring one venous anastomosis performed with either hand-sewn sutures or with a coupler-assisted anastomosis using the GEM COUPLER. Fixed and variable costs incurred with each anastomotic technique were identified with an activity-based cost analysis. Price lists were retrieved from suppliers to quantify disposable costs and capital expenditures. Two literature reviews were executed to identify microsurgical operating room (OR) costs and operating time reductions with coupler-assisted anastomoses. Results For each venous anastomosis, the use of the anastomotic coupler increased disposable costs by $284.40 compared with a hand-sutured anastomosis. Total fixed and variable OR costs were $30.82 per minute. Operating time was reduced by a mean of 16.9 minutes with a coupler-assisted anastomosis, decreasing OR costs by $519.29. Total savings of $234.89 were generated for each coupler-assisted anastomosis, recuperating the device's capital expenditure after 13 uses. Conclusion Compared with a hand-sewn venous anastomosis, an MACD produces savings with each case and quickly recoups the device's capital expenditure. Despite its limitations and simplicity, this study provides a practical economic analysis that can help inform purchasing decisions, particularly for smaller volume centers where the economic rationale may be less clear.

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