Turn to advantage (Record no. 64211)

MARC details
000 -LEADER
fixed length control field 00947cam a2200265 4500
001 - CONTROL NUMBER
control field ABS62612
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u107396
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Meredith, S.
245 ## - TITLE STATEMENT
Title Turn to advantage
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0029) 22 July 2000, 122(1)
520 ## - SUMMARY, ETC.
Summary, etc. Explains how a special purpose vehicle (SPV) can generate cash flow advantages by surrendering losses in PFI projects, though it must be trading for the losses to be eligible. Discusses the role of capital allowances; other costs and expenses and using consortium relief.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SPECIAL PURPOSE VEHICLE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LOSSES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX DEDUCTIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CASH FLOW
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PFI PROJECTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONSORTIUM RELIEF
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Elphicke, C.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 31/07/2000   ABS62612 107396-1001 06/08/2019 1 06/08/2019 Journal article