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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Unicap ： ウィキペディア英語版 Unicap UNICAP is an abbreviation for "Uniform Capitalization," a tax concept governed by United States Internal Revenue Code § 263A (). == Introduction & General Rule == The “uniform capitalization rules” or UNICAP rules were essentially a codification of the result of case of Commissioner v. Idaho Power Co., 418 U.S. 1 (1974) The UNICAP rules require a taxpayer to capitalize all direct and indirect costs that they incur in the production of real or tangible personal property that are allocable to that property. Therefore, for example, a taxpayer would have to capitalize not only the direct costs that they incur with constructing a building, like paying employees, but also any indirect costs, like construction related depreciation. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Unicap」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.