Bagipebisnis, memiliki mesin EDC dalam usahanya memiliki banyak fungsi dalam hal transaksi pembayaran. EDC dinilai lebih praktis, cepat, dan efisien bila harus menggunakan uang tunai. 1. Menghindari tindak curang karyawan. Tak bisa dipungkiri dalam dunia usaha selalu ada tantangannya, termasuk salah satunya adalah karyawan yang curang. PembelianRp 10.400 Potongan pembelian Rp 6.800 Rp 17.200 Pembelian bersih Rp 307.800 Biaya angkut pembelian Rp 12.200 Harga pokok Barang Tersedia untuk dijual Rp 356.000 Persediaan 31 Desember 2002 Rp 40.000 Harga Pokok Penjualan Rp 316.000 Laba Kotor Penjualan Rp 144.000 Biaya-biaya Operasi : Biaya Angkut penjualan Rp 7.000 Biaya Iklan Rp 16. Rp6000. Bank Permata. Rp7.500. Apabila dibandingkan dengan tahun 2020, biaya transfer di jaringan ATM Bersama tahun 2021 dan 2022 tak banyak berubah. Hanya saja, untuk Bank Permata yang tadinya menerapkan biaya transfer Rp7.000 tahun 2020, sedikit naik jadi Rp7.500 tahun 2021 dan 2022. Adapunapabila ada potongan harga atau diskon maka akan mengurangi harga perolehan. biaya balik nama tanah, dan sebagainya. Perusahaan Maju Jaya membeli sebuah kendaraan untuk operasional perusahaan seharga Rp200.000.000 sudah termasuk pajak. Biaya balik nama kendaraan adalah Rp. 5.000.000 dan biaya pengangkutannya sebesar 500.000. dari . Suatu perusahaan biasanya mempercayakan sebagian besar keuangannya pada pihak bank, baik untuk sekedar menyimpan maupun digunakan untuk transaksi. Tidak mungkin perusahaan menyimpan uang mereka di dalam perusahaan, karena memiliki resiko yang tinggi. Namun, perusahaan sendiri harus memperhatikan bahwa menyimpan uang maupun menggunakan bank sebagai media transaksi jual beli akan dikenakan biaya administrasi. Timbal baliknya adalah perusahaan akan mendapatkan pendapatan bunga sesuai dengan jumlah saldo di rekening dari administrasi dan pendapatan bunga tentu akan mempengaruhi laporan keuangan perusahaan, karena “mengganggu” saldo keuangan. Oleh karena itu, kedua hal tersebut wajib untuk di masukan kedalam jurnal akuntansi. Jika tidak, maka laporan keuangan tidak akan kredibel. Lalu bagaimana cara meletakan pendapatan dari bunga bank dan biaya administrasi ke dalam jurnal akuntansi? Berikut penjelasannya!Pendapatan bunga bank adalah pendapatan yang didapat oleh individu atau perusahaan, dikarenakan memiliki sejumlah dana yang tersimpan di bank. Biasanya besaran pendapatan dinyatakan dalam bentuk persen, sehingga pendapatan bunga bank bisa berubah tergantung saldo yang dalam pendapatan bunga yang mempengaruhi pengendalian dalam arus kas perusahaan adalah sebagai berikutBersifat fluktuatif dan untuk jangka pendekMemiliki biaya dana yang relatif murahHanya dapat digunakan untuk penempatan jangka pendekAdministrasi yang cukup rumitPerlu diperhatikan bahwa, jika Anda masuk dalam Pengusaha Kena Pajak PKP, maka pendapatan bunga bank akan dikenakan pajak. Tentunya pajak tersebut juga harus dimasukkan ke dalam jurnal. Berikut contoh kasus, jurnal dan pencatatan lainnya untuk pendapatan bunga pada akhir periode pendapatan bunga dari perusahan X adalah Rp. 10,000,000 dan perusahaan adalah bagian dari PKP. Jurnal UmumTanggalKeteranganDebetKredit31/12/2018Kas di bankRp. 10,000,000 Pendapatan bunga bankRp. 10,000,000TanggalKeteranganDebetKredit31/12/2018Pajak pendapatan bunga bankRp. 1,000,000 Kas di bankRp. 1,000,000Perlu diingat bahwa pendapatan bunga bank dan pajaknya hanya mempengaruhi kas di bank. Kas pada perusahaan harus dibagi menjadi 2 pada laporan keuangan, yaitu kas dan kas di bank. Jangan menggabungkan kas perusahaan dengan kas di umum diatas dapat pula disederhanakan menjadi seperti berikutTanggalKeteranganDebetKredit31/12/2018Pajak pendapatan bunga bankRp. 1,000,000Kas di bankRp. 9,000,000 Pendapatan bunga bankRp. 10,000,000Anda dapat memilih mana yang paling mudah untuk pencatatan menulis kasus tersebut pada jurnal umum, maka bentuk laporan laba ruginya adalah sebagai berikutPerusahaan XLaporan Laba RugiPeriode 31 Desember 2018NoKeteranganIPendapatan1. PenjualanRp. 50,000,0002. Pendapatan lain-lain2a Pendapatan bunga bankRp. 10,000,0002b Pajak pendapatan bunga bank Rp. 1,000,000Rp. 9,000,000Total PendapatanTp. 59,000,000Laporan laba rugi diatas hanya sebatas menunjukan hingga ke pendapatan bunga bank dan pajaknya. Masih ada beberapa akun yang harus ditambahkan, misalnya HPP Harga Pokok Penjualan, biaya operasional, dan lain sebagainya yang mempengaruhi laporan laba rugi Administrasi BankSetelah mengetahui pendapatan bunga bank beserta pajaknya, yang harus diingat kemudian adalah adanya biaya administrasi bank. Biaya ini bisa berupa biaya untuk mengirim sejumlah uang ke rekening bank sendiri maupun rekening bank lain. Terdapat juga biaya administrasi bulanan. Jumlah biaya tersebut biasanya akan diinformasikan di rekening koran perusahaan. Walaupun tergolong kecil, namun jumlah tersebut tidak boleh disepelekan, karena akan mempengaruhi pencatatan jurnal kas di administrasi akan dimasukan kedalam beban. Jika biaya timbul hanya karena adanya transaksi antar bank atau transfer maka tidak akan dikenakan koreksi fiskal. Ini karena perusahaan hanya memanfaatkan pihak bank sebagai tempat untuk bertransaksi kegiatan operasionalnya. Koreksi fiskal diperlukan apabila biaya tersebut timbul berhubungan dengan pendapatan bunga atau jasa yang telah dikenakan pajak final. Ini disebabkan karena perusahaan berarti memiliki akun atau rekening di bank tersebut. Contoh kasusnya adalah seperti berikutPada rekening koran perusahaan X terjumlah beban administrasi sebesar Rp. 500, UmumTanggalKeteranganDebetKredit31/12/2018Beban administrasi bankRp. 500,000 Kas di bankRp. 500,000Beban administrasi bank boleh dibuatkan akun sendiri, atau kalau mau lebih sederhana bisa di masukan ke dalam beban operasional sekaligus. Beban operasional yakni segala beban yang timbul akibat dari kegiatan operasional perusahaan. Jadi kembali lagi pada akuntan perusahaan, ingin dipisahkan atau di jadikan 1 dengan beban pada laporan laba rugi beban operasional atau beban administrasi bank ini akan mengurangi pendapatan. Contohnya adalah sebagai berikutPerusahaan XLaporan Laba RugiPeriode 31 Desember 2018NoKeteranganIPendapatan1. PenjualanRp. 50,000,0002. Pendapatan lain-lain2a Pendapatan bunga bankRp. 10,000,0002b Pajak pendapatan bunga bank Rp. 1,000,000 Rp. 9,000,000Total PendapatanRp. 59,000,0003Biaya Operasional Rp. 1,000,000 Laba sebelum pajakRp. 58,000,000Rekonsiliasi BankBukan hanya jurnal saja yang perlu diperhatikan, jika perusahaan mempunyai dana di bank dan melakukan transaksi di bank maka perlu laporan yang bernama rekonsiliasi bank. Prosedur ini harus dilakukan sebagai bentuk pengendalian kas di bank dengan cara membandingkan catatan akuntansi kas menurut versi akuntan perusahaan dengan pencatatan kas versi pihak diatas perlu dimasukkan kembali ke dalam laporan rekonsiliasi bank bersamaan dengan akun lainnya. Beberapa akun yang sekiranya dibutuhkan adalahBeban administrasi bankPendapatan bunga bankPajak bunga bankKesalahan pencatatanPenerimaan simpanan giroBiaya gagalnya pencairan cek biasanya akibat dana tidak ada atau tidak mencukupiBiaya koreksi kesalahan pembayaran beban tertentuBiaya koreksi kesalahan pencatatan cekJika saldo akhir kas versi bank sama dengan pencatatan kas pada laporan keuangan perusahaan maka laporan dinyatakan benar dan kredibel. Pada awalnya pencatatan kas akan berbeda karena beberapa alasan berikutAdanya uang kas yang masih dalam proses pemindahan dari perusahaan ke bank. Sehingga dari perusahaan mencatat sudah ada kas masuk di bank, namun bank belum mencatat karena merasa belum cek beredar dimana perusahaan sudah menganggap cek telah dicairkan, sedangkan bank belum dari bank dan biaya bank, otomatis akan memotong saldo rekening, namun pihak akuntan perusahaan belum menyesuaikan karena harus melihat hasil cetak rekening cara dalam menyusun jurnal serta laporan laba rugi pendapatan bunga bank dan beban administrasi bank, sekaligus dengan laporan rekonsiliasi bank pada perusahaan. Jika anda memiliki rekening pada bank dan menggunakan nya secara aktif untuk kepentingan perusahaan, maka pencatatan diatas perlu dan wajib dilakukan setiap akhir periode. Ilustrasi Bank central Asia BCA. Foto Reuters/Garry LotulungBerapa potongan ATM BCA per bulan? Biaya administrasi bulanan merupakan biaya yang perlu dikeluarkan nasabah bank untuk kebutuhan administrasi tertentu. Potongan BCA per bulan tentu saja bervariasi tergantung dari jenis tabungan dan jenis kartu ATM yang kamu buku berjudul Bank dan Lembaga Keuangan Lainnya yang ditulis oleh Hery M. SI. CRP., RSA., CFRM., CIISA., CIFRS. 2020 73 yang menyebutkan bahwa biaya administrasi dikenakan atas jasa-jasa yang memerlukan administrasi buku tersebut juga dipaparkan bahwa pembebanan biaya administrasi ini biasanya dikenakan untuk pengelolaan suatu fasilitas tertentu. Jumlah yang dikenakan berbeda-beda bergantung pada bank. Contoh biaya administrasi adalah biaya administrasi kredit dan administrasi Admin BCA Per BulanSaat ini, hampir seluruh bank di tanah air memiliki potongan per bulan. Menurut buku Akuntansi Perbankan Syariah SMK/MAK Kelas XII, Yuli Rahayu S. Pd, 2021, tentu saja setiap bank memiliki jumlah biaya admin yang berbeda antara satu dengan yang lainnya. BCA termasuk salah satu bank yang memiliki potongan bank jenis yang ada di bank BCA akan dikenakan biaya admin dengan kisaran nominal yang berbeda-beda. Untuk kamu nasabah setia bank BCA, berikut ini rincian biaya admin BCA yang dikenakan setiap nasabah perbulan sesuai dengan jenis rekening yang kamu ATM Silver Rp ATM Gold Rp ATM Platinum Rp administrasi per bulan Rp administrasi per bulan Rp biaya admin per biaya admin per biaya admin per biaya transfer BCA Mobile. Foto Maharani Sagita/ Transfer BCA ke Sesama dan Bank LainnyaBank merupakan lembaga keuangan resmi yang menyediakan berbagai layanan, mulai dari simpan pinjam hingga transfer dana. Salah satu bank terbesar di Indonesia dengan nasabah yang cukup banyak adalah BCA. Bank Central Asia ini dikenal sebagai salah satu bank swasta di Indonesia yang memiliki layanan perbankan yang cukup lengkap, salah satunya adalah layanan transfer. Ketentuan biaya transfer yang dikenakan bank juga dijelaskan dalam buku berjudul Manajemen Perbankan Dari Teori Menuju Aplikasi yang disusun oleh Drs. Ismail, MBA., Ak. 2018 158 yang menyebutkan bahwa beberapa bank akan membebankan biaya transfer yang berbeda, tergantung policy bank atau kebijakan bank. Namun biaya transfer antar bank masih lebih murah dibanding kiriman uang melalui lembaga Biaya Transfer BCA ke Sesama BCATanpa biaya transfer atau Biaya Transfer BCA ke Bank LainnyaBiaya transfer BCA ke Bank Lainnya via ATM = Rp transfer BCA ke Bank Lainnya via Internet Banking = Rp transfer BCA ke Bank Lainnya via SMS Banking = Rp transfer BCA ke Bank Lainnya via Mobile Banking = Rp transfer BCA ke Bank Lainnya via Kliring = Rp transfer BCA ke Bank Lainnya via RTGS = Rp tarik tunai di ATM bank lain = Rp Biaya Admin BCA per bulan yang Dibutuhkan untuk Transaksi Perbankan. Foto Giovanni Gagliardi/ Transaksi di ATMSaldo ATM BCA kamu juga dapat berkurang, ketika kamu melakukan transaksi di ATM. Berikut ialah perbandingan biaya tarif transaksi di berbagai ATM yang ada seperti ATM Link, ATM Bersama, dan ATM dari laman resmi Bank BTN, nasabah yang menggunakan ATM Link akan dikenakan Rp untuk mengecek saldo dan Rp untuk tarik tunai. Sebelumnya nasabah tidak membayar alias gratis. Untuk transfer, tidak mengalami perubahan biaya yaitu Rp Biaya tersebut akan didebet langsung dari rekening nasabah pada saat melakukan nasabah BTN yang melakukan transaksi selain menggunakan ATM Himbara atau ATM Link tidak mengalami perubahan yaitu cek saldo Rp tarik tunai Rp dan transfer Rp Pengumuman tersebut telah disampaikan oleh beberapa bank lain seperti BCA, BRI, Mandiri, biaya dan jumlah tarif dan transaksi yang dikenakan di ATM transfer yaitu Rp penarikan tunai dikenakan Rp cek saldo dikenakan Rp pin dikenakan Rp tidak cukup sebesar Rp tersebut selalu dikenakan setiap kali akan menggunakan jaringan ATM Bersama. Contoh seperti penarikan tunai kemudian cek saldo, maka biaya yang terpotong sebesar Rp dan Rp 4000. Saldo Anda akan otomatis berkurang Rp kamu menggunakan ATM Prima untuk melakukan transaksi, berikut ini rincian biaya yang tunai yaitu Rp tidak cukup atau gagal melakukan transaksi dikenakan Rp itu biaya administrasi bulanan? Berapa admin BCA Platinum? Berapa biaya transfer BCA ke bank lain via SMS? Jakarta, CNBC Indonesia - Perbankan sudah seharusnya memanjakan para nasabahnya dengan tidak mematok tinggi potongan bulanan. Namun, sampai detik ini biaya administrasi bank ternyata tidak semurah yang Indonesia, Senin 7/8/2019 merangkum biaya administrasi bulanan beberapa bank dari yang termahal. Simak di bawah ini CIMB Niaga Tabungan CIMB Niaga XtraSetoran awal Rp Biaya bulanannya mencapai Rp jika saldo rata-rata per bulan di bawah Rp 25 juta. Selain itu, jika saldo rata-rata per bulan di bawah Rp 25 juta dikenakan biaya transfer antar bank Realtime transfer, Rp dan Rp RTGS. Khusus untuk SKN/Kliring dan RTGS, mekanisme gratis biaya adalah melalui proses akan tetap didebet dari rekening Nasabah pada saat melakukan transaksi dan akan dikreditkan kembali pada hari rata-rata per bulan yang diperhitungkan adalah saldo pada bulan sebelum transaksi sebelum penarikan di bawah Rp 10 juta dikenakan biaya tarik tunai Rp Jaringan ATM Bersama & Prima, Rp Jaringan MEPS dan Rp jaringan MasterCard / Cirrus. Rekening Nasabah yang tidak aktif selama 6 enam bulan akan dikenakan biaya administrasi tambahan Rp memberikan 3 opsi bagi nasabahnya. Melalui produk Tahapan BCA, terdapat beberapa pilihan tergantung dengan jenis setoran awal Rp Biaya Administrasi Rp dengan biaya pembuatan kartu Rp Biaya Administrasi Rp dengan biaya pembuatan kartu Rp Biaya Adminstrasi Rp dengan biaya pembuatan kartu Rp MandiriUntuk membuka rekening di Tabungan Rupiah Mandiri, perlu membayar setoran awal minimal sebesar Rp administrasi bulanan Rp ada penalti jika saldo minimum di bawah Rp yakni terkena Rp jika rekening pasif dengan saldo di bawah Rp selama 3 bulan berturut-turut terkena Rp per memberikan kemudahan dengan setoran awal Rp di Jabodetabek dan Rp Non pengelolaan administrasi per bulan Rp Jika di bawah saldo minimum Rp maka dikenakan denda Rp untuk setoran awal kartu classic minimal Rp dan untuk kartu Gold Rp biaya administrasi bulanan jika saldo di bawah Rp 10 juta dikenakan Rp per bulan dan jika di atas Rp 10 juta dikenakan biaya Rp saldo minimum yang mengendap di bank Rp Jika rekening ada di bawah saldo minimum maka tidak ada denda. Artikel Selanjutnya Ada Tes Swab Gratis dari BNI di Sumatera Barat roy Collection Costs means an amount that the Municipality can charge with regard to the enforcement of a consumer’s monetary obligations;Break Costs means the amount if any by whichTravel costs ’ means expenses for transportation, lodging, subsistence meals and incidentals, and related expenses incurred by employees who are on travel status on official business of the recipient for any travel outside the country in which the organization is located. “Travel costs” do not include expenses incurred by employees who are not on official business of the recipient, such as rest and recuperation R&R travel offered as part of an employee’s benefits package that are consistent with the recipient’s personnel and travel policies and Expenses means i all costs or expenses including taxes and insurance premiums required to be paid by Borrower under this Agreement or under any of the other Loan Documents that are paid or advanced by Lender; ii filing, recording, publication and reasonable search fees paid or incurred by Lender in connection with Lender's transactions with Borrower; iii costs and expenses incurred by Lender to correct any Event of Default or enforce any provision of the Loan Documents or in gaining possession of, maintaining, handling, preserving, storing, shipping, selling, and preparing for sale or advertising to sell the Collateral, whether or not a sale is consummated, after the occurrence of an Event of Default; iv costs and expenses of suit incurred by Lender in enforcing or defending the Loan Documents or any portion thereof; v all costs or expenses paid by Lender to third parties to convert any data submitted to Lender by Borrower to an acceptable form; and vi Lender's reasonable attorneys' fees and expenses incurred before or after execution of this Agreement in advising Lender with respect to, or in structuring, drafting, reviewing, negotiating, amending, terminating, enforcing, defending or otherwise concerning, the Loan Documents or any portion thereof, irrespective of whether suit is costs means the actual costs incurred or the estimated costs to beLitigation Costs All costs reasonably incurred by Lessor in connection with the enforcement of any provision of this Lease and/or in connection with any third-party claim against Lessor or any Leased Property arising on account of or in connection with any default or Event of Default hereunder by Tenant, including, without limitation, costs reasonably incurred by Lessor in investigating, settling and/or prosecuting claims and for attorney’s and legal assistant fees and expenses, court costs and fees and consultant and witness fees and Expenses means any and all costs, liabilities and expenses including, without limitation, losses, damages, penalties, claims, actions, attorneys’ fees, legal expenses, judgments, suits and disbursements a incurred by Agent or Collateral Agent, or imposed upon or asserted against Agent, Collateral Agent or any Lender, in any attempt by Agent or Collateral Agent and the Lenders to i obtain, preserve, perfect or enforce any Loan Document or any security interest evidenced by any Loan Document; ii obtain payment, performance or observance of any and all of the Obligations; or iii maintain, insure, audit, collect, preserve, repossess or dispose of any of the collateral securing the Obligations or any part thereof, including, without limitation, costs and expenses for appraisals, assessments and audits of any Company or any such collateral; or b incidental or related to a above, including, without limitation, interest thereupon from the date incurred, imposed or asserted until paid at the Default Costs means those expendi- tures which the Commission actually incurs in searching for and duplicating and, in the case of commercial use re- questors, reviewing documents to re- spond to a FOIA request. Direct costs include the salary of the employee per- forming the work the basic rate of pay for the employee plus 16 percent of that rate to cover benefits and the cost of operating duplicating equipment. Di- rect costs do not include overhead ex- penses such as the cost of space and heating or lighting the facility in which the records are Costs means the sums described in paragraph of Part 5 of the Schedule;CP Costs means, for each day, the sum of i discount or yield accrued on Pooled Commercial Paper on such day, plus ii any and all accrued commissions in respect of placement agents and Commercial Paper dealers, and issuing and paying agent fees incurred, in respect of such Pooled Commercial Paper for such day, plus iii other costs associated with funding small or odd-lot amounts with respect to all receivable purchase facilities which are funded by Pooled Commercial Paper for such day, minus iv any accrual of income net of expenses received on such day from investment of collections received under all receivable purchase facilities funded substantially with Pooled Commercial Paper, minus v any payment received on such day net of expenses in respect of Broken Funding Costs related to the prepayment of any Purchaser Interest of Conduit pursuant to the terms of any receivable purchase facilities funded substantially with Pooled Commercial Paper. In addition to the foregoing costs, if Seller shall request any Incremental Purchase during any period of time determined by the Agent in its sole discretion to result in incrementally higher CP Costs applicable to such Incremental Purchase, the Capital associated with any such Incremental Purchase shall, during such period, be deemed to be funded by Conduit in a special pool which may include capital associated with other receivable purchase facilities for purposes of determining such additional CP Costs applicable only to such special pool and charged each day during such period against such Expenses are all audit fees and expenses, costs, and expenses including reasonable attorneys’ fees and expenses, as well as appraisal fees, fees incurred on account of lien searches, inspection fees, and filing fees for preparing, amending, negotiating, administering, defending and enforcing the Loan Documents including, without limitation, those incurred in connection with appeals or Insolvency Proceedings or otherwise incurred by Collateral Agent and/or the Lenders in connection with the Loan Costs means the following, when they arise from a “claim”Tax Costs which shall mean any and all real estate taxes and other similar charges on real property or improvements, assessments, water and sewer charges, and all other charges assessed, reassessed or levied upon the Project and appurtenances thereto and the parking or other facilities thereof, or the real property thereunder collectively the "Real Property" or attributable thereto or on the rents, issues, profits or income received or derived therefrom which are assessed, reassessed or levied by the United States, the State of California or any local government authority or agency or any political subdivision thereof, and shall include Landlord's reasonable legal fees, costs and disbursements incurred in connection with proceedings for reduction of Tax Costs or any part thereof; provided, however, if at any time after the date of this Lease the methods of taxation now prevailing shall be altered so that in lieu of or as a supplement to or a substitute for the whole or any part of any Tax Costs, there shall be assessed, reassessed or levied a a tax, assessment, reassessment, levy, imposition or charge wholly or partially as a net income, capital or franchise levy or otherwise on the rents, issues, profits or income derived therefrom, or b a tax, assessment, reassessment, levy including but not limited to any municipal, state or federal levy, imposition or charge measured by or based in whole or in part upon the Real Property and imposed upon Landlord, then except to the extent such items are payable by Tenant under Article 6 below, such taxes, assessments, reassessments or levies or the part thereof so measured or based, shall be deemed to be included in the term "Direct Costs." In no event shall Tax Costs included in Direct Costs for any year subsequent to the Base Year be less than the amount of Tax Costs included in Direct Costs for the Base Year. In addition, when calculating Tax Costs for the Base Year, special assessments shall only be deemed included in Tax Costs for the Base Year to the extent that such special assessments are included in Tax Costs for the applicable subsequent calendar year during the Costs means lodging and, if necessary, physical protection for the Covered Person during or while waiting for Transport to the Nearest Place of Safety. Related Costs will include temporary lodging, if necessary, while a Covered Person is waiting to be transported back to the Host Country, Home Country or other country where the Policyholder that sponsored the Covered Person’s Trip is located. Benefits will not be payable for Related Costs unless We or Our authorized assistance provider authorize in writing, or by an authorized electronic or telephonic means, all expenses in advance, and services are rendered by Our assistance Costs means utility and home energy costs related to the occupancy of rental property electricity, gas, water and sewer, trash removal, and energy costs such as fuel oil that are separately-stated charges. Utility Costs do not include telecommunication services telephone, cable, and internet services.Reimbursable Costs means expenses incurred by the employee in the course of engaging in the planned learning activity and include registration, tuition and examination fees as well as textbooks/discs and applicable taxes. They may also include reasonable, incremental meal, accommodation and travel Costs means the expenditures for obtaining and installing equipment, accessories or appurtenances which are necessary during the useful life of the treatment works to maintain the capacity and performance for which such works were designed and Expenses means, for any Recovery Quarter, the amount of actual, reasonable and necessary out-of-pocket expenses other than Capitalized Expenditures paid to third parties other than Affiliates of the Assuming Bank by or on behalf of the Assuming Bank, as limited by Sections and d of Article III to this Commercial Shared-Loss Agreement, to recover amounts owed with respect to i any Shared-Loss Asset as to which a Charge-Off was effected prior to the end of the final Shared-Loss Quarter provided that such amounts were incurred no earlier than the date the first Charge-Off on such Shared-Loss Asset could have been reflected on the Accounting Records of the Assuming Bank, and ii Failed Bank Charge-Offs/Write-Downs including, in each case, all costs and expenses related to an Environmental Assessment and any other costs or expenses related to any environmental conditions with respect to the Shared-Loss Assets it being understood that any remediation expenses for any such pollutant or contaminant are not recoverable if in excess of $200,000 per Shared-Loss Asset, without the Assuming Bank having obtained the prior consent of the Receiver for such expenses; provided, that, so long as income with respect to a Shared-Loss Loan is being prorated pursuant to the arithmetical formula in subsection II of the definition of “Recoveries”, the term “Recovery Expenses” shall not include that portion of any such expenses paid during such Recovery Quarter to recover any amounts owed on that Shared-Loss Loan that is derived by subtracting 1 the product derived by multiplyingTransition Costs means the reasonable costs and expenses including reasonable attorneys’ fees but excluding overhead incurred or payable by the Successor Servicer in connection with the transfer of servicing whether due to termination, resignation or otherwise, including allowable compensation of employees and overhead costs incurred or payable in connection with the transfer of the Receivable Files or any amendment to the Sale and Servicing Agreement required in connection with the transfer of shall include all direct and indirect costs, fees and expenses of any type or nature whatsoever, including, without limitation, all reasonable attorneys’ fees and costs, retainers, court costs, transcript costs, fees of experts, witness fees, travel expenses, fees of private investigators and professional advisors, duplicating costs, printing and binding costs, telephone charges, postage, delivery service fees, fax transmission charges, secretarial services and all other disbursements, obligations or expenses in connection with prosecuting, defending, preparing to prosecute or defend, investigating, being or preparing to be a witness in, settlement or appeal of, or otherwise participating in, a Proceeding as defined below, including reasonable compensation for time spent by Indemnitee for which he or she is not otherwise compensated by the Company or any third party. Expenses also shall include Expenses incurred in connection with any appeal resulting from any Proceeding as defined below, including without limitation the principal, premium, security for, and other costs relating to any cost bond, supersedeas bond, or other appeal bond or its equivalent. Expenses, however, shall not include amounts paid in settlement by Indemnitee or the amount of judgments or fines against Costs Defined in Section means, with respect to the Non-Defaulting Party, a brokerage fees, commissions and other similar third party transaction costs and expenses reasonably incurred by such Party either in terminating any arrangement pursuant to which it has hedged its obligations or in entering into new arrangements which replace the Terminated Transaction; and b all reasonable attorneys’ fees and expenses incurred by the Non-Defaulting Party in connection with the termination of the Costs means the unit costs to bring the boiler, turbine and generator from shutdown conditions to the point after breaker closure which is typically indicated by telemetered or aggregated state estimator megawatts greater than zero and is determined based on the cost of start fuel, total fuel-related cost, performance factor, electrical costs station service, start maintenance adder, and additional labor cost if required above normal station manning. Start-Up Costs can vary with the unit offline time being categorized in three unit temperature conditions hot, intermediate and Costs means the costs, including both direct and indirect, of restructuring activities. Restructuring costs that may be allowed include, but are not limited to, severance pay for employees, early retirement incentive payments for employees, employee retraining costs, relocation expense for retained employees, and relocation and rearrangement of plant and equipment. For purposes of this definition, if restructuring costs associated with external restructuring activities allocated to DoD contracts are less than $ million, the costs shall not be subject to the audit, review, and determination requirements of paragraph c4 of this subsection; instead, the normal rules for determining cost allowability in accordance with FAR Part 31 shall Costs means any costs or expenses including legal or other advisor costs and expenses, fees including investment banking fees but excluding any such fees payable to CCMP Investors or their Affiliates, commissions or discounts payable directly by the CCMP Investors in connection with, arising out of or relating to any sale or other disposition of the Class B Common Stock including in connection with the negotiation, preparation and execution of any transaction documentation with respect to such sale or other disposition.Housing costs means the compensation or fees paid or charged, usually periodically, for the use of any property. land, buildings, or equipment. For purposes of this chapter, housing costs include the basic rent charge and any periodic or monthly fees for other services paid to the landlord by the tenant, but do not include utility charges that are based on usage and that the tenant has agreed in the rental agreement to pay, unless the obligation to pay those charges is itself a change in the terms of the rental agreement.

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