improvement

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im·prove·ment

(ĭm-prūv'mĕnt)

The act or process of making better.

References in periodicals archive ?

The corporation expects to raise less than P1 billion in net proceeds to be used for loan payment, pre-operating expenses, hospital equipment and fixtures, construction and land improvements.

SEC approves IPO of more ACE members as Axelum wants shares to go public

It expects to raise P987.8 million in net proceeds to be used for loan payment, pre-operating expenses, hospital equipment and fixtures, construction and land improvements. ACE Dumaguete Doctors, for its part is building a Level 2, eight-story, 100-bed hospital in Cimafranca Subdivision, Daro, Dumaguete City.

More IPOs in the pipeline this year

The corporation expects to raise P987.89 million for loan payment, pre-operating expenses, hospital equipment and fixtures, construction and land improvements.

SEC okays P3-B IPO of 3 ACE hospitals

If the structure is not a building, then it will usually be either a land improvement or IRC section 1245 personal property.

Cost recovery issues involving the acquisition of open-air and prefabricated structures

Schaumburg, IL, December 14, 2012 --(PR.com)-- Club Colors, a full-service brand management solutions provider specializing in the distribution of promotional products and branded apparel, is pleased to announce a long-term, exclusive partnership with Land Improvement Contractors of America (LICA), a trade association representing contractors from across the nation who are actively involved in the professional conservation of soil and water.

Club Colors Partners with LICA National for Brand Management Member Benefit Program

Data were collected for the 2006/2007 production period on households' tenure and land-use characteristics including their food and non-food expenditures, input-output relationships, and land improvement techniques.

Effects of tenure and land use factors on food security among rural households in the dry Savannas of Nigeria

The five acquired titles include: Top Crop Manager with a Western edition produced seven times a year for 29,000 ag producers in four Western Canadian provinces, and an eastern edition published quarterly for 23,000 ag producers in Ontario; Canadian Rental Service, produced nine times a year for 3500 professionals in the Canadian rental industry; Glass Canada, a bimonthly produced for 6500 professionals in the glass, fenestration, metal and autoglass industries; Ground Water Canada, a quarterly title for 3300 professionals in the ground water industry; and, Drainage Contractor, a quarterly title produced for 8000 farm drainage and land improvement contractors and professionals.

Annex Publishing completes purchase of AIS Communications

From land development and site improvements to finished paving, The Bowman Group companies have developed a full-service land improvement package.

Bowman named NUCA president

The town centre hospital site was bought by Barratt Newcastle from South Tees NHS Trust in September last year and now it is full steam ahead with a 30-week programme of land improvement works.

Consultants land pounds 1.5m site clean-up deal

Particular attention was paid to the establishment and survival of white clover, the cornerstone to successful land improvement.

Veteran has seen so many changes

As for the questions at the top of the article: a parking lot is a "land improvement" (depreciated over 15 years) and carpeting and kitchen electrical systems are both considered "personal property" (depreciated over five or seven years).

Cost segregation: a money-saving oppportunity: how can a parking lot help a company save money on taxes? When is carpeting considered personal property? What is the difference between electrical systems serving the building and electrical systems serving kitchen equipment?

Andre Musy, professor, Swiss Federal Institute of Technology and director, Soil and Water Institute, Hydrology and Land Improvement Laboratory, Lausanne, Switzerland; Jamie Ortiz-Canavate, professor, Agricultural Engineering Department, Polytechnic University of Madrid, Madrid, Spain and George Papadakis, assistant professor, Faculty of Natural Resources and Agricultural Engineering, Agricultural University of Athens, Athens, Greece.

CIGR congress fellows elected during 2001-2002. (ASAF 2002: Engineering for a Sustainable World)