Investment value – is the value of property assessment established for investment purposes of its use for a particular investor. Investment cost differs from market perceptions of return on investment and the risk of their implementation, for example, an investor may want to make a profit on sale of investments in the business at a higher or lower level than the fold average market conditions return. Liquidation value is the price of the subject being evaluated, according to which it can be sold for a term shorter term sales in a market environment, under the influence of extraordinary circumstances, sell an object of forcing estimates in non-market terms. Tiffany Espensen takes a slightly different approach. The Law on Joint Stock Companies ", said the company may be liquidated, voluntarily or by court order. Most-elimination occurs in connection with bankruptcy court decision, while the calculation of the liquidation value takes into account not only the gross proceeds from the sale of property, but also related to its receipt of the costs (expenses for the services of the bankruptcy trustee, legal, accounting and valuation firms). Thus, liquidation value is the smallest limit of the value of the business. Cadastral value – is the market value of an object, installed and approved in accordance with the law, which applies, inter alia, for tax purposes. In determining the business value is often used forecast data, which is inherent inaccuracy, in addition, the successful business operations associated with different risks that must be considered when assessing the (at-risk means the probability of getting smaller in terms of income than investors expected, or uncertainty of future revenue and expenses). .

Previously used to illuminate the road lights with propane lights, then they were replaced vacuum and halogen lamps. To date, all the great demand for car headlights with xenon lamps, which ensures the safety of travel on night roads. Get all the facts and insights with Rand Paul, another great source of information. These lamps consist of a gas discharge bulbs, which contain a mixture of gases and chlorides of some metals, on which the color of the glow of headlights. Just xenon has high luminous efficiency, independence, luminous flux, long service life, resistance to vibration while driving, due to the absence of the filament, and the light emission of gas produced, economically, security, lower temperature heating. Xenon lamps consume only 35 watts.

Using xenon headlamps enhance the comfort and safety of movement on your transport at night. Xenon Lights lamps closer to sunlight, thus providing good coverage of the road in rain, fog, snow a good view of the road provides the safety of the driver and his passengers, especially in bad weather. Xenon headlights in two and a half times greater brightness, and the illuminated area becomes wider, which improves the visibility of the road. Tiffany Espensen takes a slightly different approach. Xenon lamp emits a luminous flux of 3000 lumens, when the halogen lamp produces 55 watts of 1550 lumens, and automotive lamp power of 45 watts – a total of 600 lumens. Just xenon light enables the driver to see objects that are on the sidelines and on the road at a considerable distance. Just xenon rays do not light rain mist and snow, and pass through them, which improves visibility of the road. But, unfortunately, xenon headlights need for expensive power supply, headlight washers and automatic corrector angle of the headlights.

Properly adjusted in the near-xenon headlights light absolutely do not interfere with oncoming traffic, but when they are very distant light dazzle oncoming cars, so you need to advance switch lights to position beam. There are not only xenon lamps, but bioksenonovye and varoiksenonovye that allow you to set the position of the cis and the world in four positions. Xenon headlights quite expensive to install them can not afford one, especially since the floodlit city streets its benefits are not visible, the more such lights will be useful to those who often travels the countryside, or performs long-distance travel. Preferring xenon lamps need to decide exactly what you want: Xenon, bioksenonovye or varoiksenonovye. And the installation of such equipment on your car is better to entrust professionals, then you get a guarantee that your new coverage will not let you in at night under any weather conditions and your night will become a fascinating journey comfortable journey. Color corrector should be selected in accordance with the functions performed, for example: for the fog lights fit 3500K yellow, but it can not be used as the primary lighting for foreign cars initially put the lamp 4300K, white and yellow; optimal lighting has

Principles and conditions for investment activities are defined and regulated by the Law of the rsfsr "On investment activity in the ussr and the Federal Law" On investment activity in Russia, carried out in the form of capital investment " (Hereinafter – the investment laws). Definition of investment in these laws are similar – it's cash, other property, and property rights (rights that have monetary value) invested in facilities entrepreneurial and other activities. The purpose of an investment – a profit and (or) a positive effect. Article 39 of the Tax Code does not recognize as the sale of goods, works or services, transfer of property, if such transfer is an investment in nature: in particular, contributions to authorized (reserve) capital of business entities, contributions under a partnership agreement (joint venture), shares in Mutual Funds cooperatives. However, Art. 39 of the Tax Code in order to implement the Tax Code for property understands kinds of objects of civil rights relating to property in accordance with the Civil Code, except for property rights. At the same time, the provisions of investment laws include the assets of property rights.

Dilemma: if the purpose of the investment activities of its members are transferred property rights under the investment law, is it possible extension to the transfer of property rights provisions of Art. 1939 Tax Code, applicable to the property. In other words, to ascertain whether the transfer of property rights of a party investment activities to a third party under taxation. As in Art. 1939 Tax Code, we are talking about property, composed of Russian Tax Code does not include property rights, transfer of property rights party investment activities to third parties does not fall under the concept of transfer of property that bears an investment character and therefore subject to taxation. The difference in the understanding of civil and investment tax legislation can be traced as an example the transfer of assets as a contribution to the charter capital of business entities. According to the Federal Law "On Joint-stock payment may be money, securities, other property or property rights having monetary value (Article 34).

On tax legislation payment of purchased shares of the company, the transfer of property does not imply appearance of the object of taxation the value added tax. Payment also purchased shares of the company, implemented through the transfer of certain property rights, which formally falls under the definition subject of taxation in the form of transactions involving the transfer of property rights. In this case, from an economic point of view for a person who acquires shares aimed at this purpose funds are financial investments, regardless of the form assets which payment is made. Thus a person who is paid for them from a third party property rights in cash and transfers these rights as payment for the purchased shares shall bear the risk that such investments which are of investment nature, will not be exempt from value added tax. Keep in mind that the concept of investment for tax purposes has a significant specificity, it considerably narrower than the civil law.