Reg. Â§1.48-2â¢ Sale-leaseback exceptionâ¢ Rebuilt propertyâ¢ The first use to which the property is put, whether or not that use corresponds to the use of the property by the taxpayerâ¢ Example â acquire used machine and make capital expenditures to recondition it.
Jewelry Manufacturer: Pob SBA Sample â Linkages. A linkage industry is an industry which is associated or connected to other industries in such a way that the existence of one is dependent on the other, or it enhances the otherâs production process.
Companies involved in various stages of this process are linked to each other through a supply chain. To facilitate the flow of products, information is shared up and down the supply chain, i.e. with suppliers and clients. This sharing of information enables all parties to plan appropriately to meet current and future needs. Numerous goals can be achieved through successful supply chain management: