The Service has ruled in Letter Ruling (TAM) 9810003 that a taxpayer may use the simplified production method with historic absorption ratio
(HAR) election under Regs.
In this paper, the relative absorption intensity log ([I.sub.510]/([I.sub.510] + [I.sub.530])) was measured to obtain the degree of transformation of crystalline phase, and the reference band in obtaining relative absorption ratio
was set at 490 [cm.sup.-1].
263A introduced the "historic absorption ratio
," allowing taxpayers the opportunity to elect this method in their first, second or third tax year beginning after Dec.
However, on review it is discovered that for simplicity it has consistently used an estimated absorption ratio
of 5% to determine the capitalizable UCR costs.
263A regulations contain a new method of accounting, the historic absorption ratio
method, for taxpayers using either the simplified production method or the simplified resale method to capitalize Sec.
If the hedged inventory item is purchased at an inflated price (due to an increase in the foreign currency's value), the higher inventory value can increase the absorption ratio
applied to capitalize other indirect costs.
The water absorption ratio
(Q, g/g) of the profile control agent was calculated by the following formula in the experiment .
New V doped NiFe2O4 and new V doped NiFe2O4: PANI were produced, V doped NiFe2O4 : PANI based composite have a high absorption ratio
for electromagnetic waves in a broadwidth range, Magnetic and absorbing properties of the new composites are adjusted by controlling the V doped ferrite and PANI content in this method.
The measurement of water quality parameters were found in the ranges such as pH 7.15-7.97, conductivity 452-1750 us/cm, total dissolved Solids 357-1225, total hardness 100-490, total alkalinity 240-720, chloride 28-387, sulphate 13-140, nitrate 0.02-0.07, nitrite <0.01, iron <0.01and sodium absorption ratio
0.302-1.691 ppm respectively.
A maximum in the absorption ratio
is about 99.99% at 8.94 GHz experimentally.
The absorption ratio
was measured using the weight change, which was calculated using (1) [13, 21,22].
The percentage of the thickness of different water absorption ratios
in the total thickness is calculated, which is called the thickness frequency in the thickness of water absorption ratio
, and then the cumulative water absorption ratio
distribution map corresponding to the reservoir thickness is obtained.