25 0 Tons of The restaurant Heavy oil Boiler Operating costs

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4.41.1 Oil and Gas Handbook | Internal Revenue Service

Since the driller is entitled to only 75 percent of the working interest oil 25 percent of drilling costs and equipment costs as leasehold cost must be capitalized. See Treas. Reg. 1.6124(a). The promoter cannot deduct any cost of drilling or deduct any depreciation because no expenses were incurred.

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Commercial Buildings Energy Consumption Survey (CBECS) - U ...

Boiler: A type of space-heating equipment consisting of a vessel or tank where heat produced from the combustion of such fuels as natural gas fuel oil or coal is used to generate hot water or steam. Many buildings have their own boilers while other buildings have steam or hot water piped in

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