The 7.5 hours in the classroom are just the starting point. On average, teachers are at school an additional 90 minutes beyond the school day for mentoring, providing after-school help for students, attending staff meetings and collaborating with peers.
A capital lease is treated like a loan, and the asset is considered owned by the lessee. The tax advantages of operating leases are especially significant for fixed assets such as lighting that are generally depreciated over a very long term (39 years), since the entire lease payment is tax deductible.
It is no longer in the best interest of a freeholder to pay any part of freehold mineral tax. The FHOA Lease provides for 100% of the freehold mineral tax to be paid by the oil company lessee. This has the effect of increasing the royalty rate in the FHOA Lease in comparison to CAPL leases by up to 2%. Commodity Price âAlthough most oil pricing is relatively transparent, gas pricing is not.