Capital versus Revenue A lump sum payment received for the grant of a patent licence for a term of years may be a capital and not a revenue receipt; whether or not it is so must depend on any particular facts which, in the particular case, may throw light upon its real character, including, of course, the terms of the agreement under which the licence is granted. If the lump sum is arrived at by reference to some anticipated quantum of user it will normally be income in the hands of the recipient. If it is not, and if there is nothing else in the case which points to an income character it must be regarded as capital. This distinction is in some respects analogous to the familiar and perhaps equally fine distinction between payments of a purchase price by instalments and payment of a purchase price by way of an annuity over a period of years. - Commissioners of Inland Revenue v. British Salmson Aero Engines, Ltd., 22 T.C. 29
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So what’s the cost difference between a well spec’ed 6x4 and a fully optimized 6x2 over + 600,000 miles 1. 2017 Volvo VNM D11 425/1550 DD I Shift 6x4 2.39 RAR 643,575.5 miles 90,489.4 gallon’s used 26% idle time 7.11 lifetime mpg Fuel cost at $3.50 = $316,712.90 2. 2018 Volvo VNR D11 425/1550 with Airdog DD I Shift with BASF low vis oil 6x2 2.31 RAR with BASF low vis oil Idle free series 5000 Eapu 607389 miles 61,821 gallons used 8% idle time 9.82 lifetime mpg Fuel cost @3.50 = $216,373.50 Fuel savings $100,339.40 over 6 years Fully optimized 6x2 additional cost $22,500 + 77,839.40 Net gain with optimized 6x2 vs 6x4 over 6 years
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If you've chosen a G3600 series engine by Caterpillar, we commend your commitment to excellence. But did you know that our certified commissioning process can elevate your operation even further? Our meticulous commissioning procedure guarantees that your equipment is not just installed but fine-tuned to perfection. We leave no room for doubts – your engine operates precisely as designed, ensuring optimal performance and longevity. 🛠️✅ Here are more compelling reasons to consider commissioning: 1️⃣ Operate with Confidence: Knowing your equipment is installed correctly and fully functional. 2️⃣ Guaranteed Performance: Our rigorous checks and tests leave no stone unturned. 3️⃣ Peace of Mind: Minimize risks and maximize efficiency. 🔗 Explore the comprehensive benefits of commissioning your G3600 series engine: https://cbcat.co/3y1Ten3
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The non-slip differential group is an application of the RO134406 certificate characterized by the following: 1- It ensures the continuity of the engine torque transmission to both wheels regardless of the degree of adhesion of the wheels to the ground. 2-It self-adaptively varies the value of the transmission ratio between it=[1.1÷1.6 https://lnkd.in/d8TtkHVp
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The non-slip differential group is an application of the RO134406 certificate characterized by the following: 1- It ensures the continuity of the engine torque transmission to both wheels regardless of the degree of adhesion of the wheels to the ground. 2-It self-adaptively varies the value of the transmission ratio between it=[1.1÷1.6 https://lnkd.in/d8TtkHVp
Romeo Catalinoiu on Instagram: "The non-slip differential group is an application of the RO134406 certificate characterized by the following: 1- It ensures the continuity of the engine torque transmission to both wheels regardless of the degree of adhesion of the wheels to the ground. 2-It self-adaptively varies the value of the transmission ratio between it=[1.1÷1.6"
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🚗 Mazda Valve Stem Seal Defect Settlement: Are You Eligible? 🚗 Mazda has reached a settlement over claims that certain 2021-2022 vehicles with 2.5L turbocharged engines had defective valve stem seals causing excessive oil consumption. Eligible owners and lessees can receive free repairs, extended warranties, and reimbursement for additional oil changes. Find out if you qualify and how to claim here. #Mazda #ClassAction #Settlement #ConsumerRights #Automotive
Mazda Valve Stem Seal Defect Settlement
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Why choose when you can have it both ways? Learn more about this game changer, GAFLX, the first dual speed compressor with new type of flexibility by clicking the link below. #AtlasCopco #Engineering #CompressedAir #Aircompressor
Have you been blown away by the GA FLX yet? If not then get ready to be! 🤯 The revolutionary GA FLX compressor from Atlas Copco is the first-of-its-kind, dual-speed compressor, engineered to deliver unmatched performance, efficiency, and flexibility across a wide range of industries Thanks to its next-generation engineering and connectivity, it also offers optimal air delivery at every pressure set point for superior performance and flexibility 💪 Watch the video below to discover the innovation behind the GA FLX ✨ Watch here: https://bit.ly/3Tzxmrr #GaFLX #DualSpeed #Innovation #AirCompressor #AtlasCopcoUK
Atlas Copco | GA FLX - The First Dual Speed Compressor | True Innovation in Engineering
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Title: Unveiling the Flow Mystery: CV Value Testing of the Valwell Development VW-52 CL150# 2" V-port 60 Degree Ball Valve Valwell Development valve plays a crucial role in fluid control systems, specifically in regulating flow rates and minimizing pressure drops. Its design incorporates advanced features such as a V-port configuration, which enhances flow modulation capabilities, making it ideal for applications requiring precise control. CV Testing for Flow Rates Around 210 GPM
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If you own any car with a direct injected engine, especially those with forced injection, low speed pre-ignition is something you should be aware of. These engines require specially formulated lubricants to prevent LSPI related engine failures. https://lnkd.in/g-6tmWrs In the case of Porsche engines, the C20, C30, and C40 oils are formulated to provide LSPI protection, where the A40 oil should not be used in these models. We use and recommend Driven's line of DI oils for all engines with direct fuel injection: https://lnkd.in/ge6Xqh5Y
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