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.
22@ : a high-tech zone located on a brownfield site in Barcelona. Agglomeration: a group of industries in the same location. Agglomeration Economies: savings which arise from the concentration of industries in urban areas and their location close to linked activities. e.g.A car factory attracts component suppliers to locate close by, saving on transport costs.ingle Product Economy: a country (usually LEDC) which relies on one, or a very small number, of products (usually raw materials) for its export earnings. e.g. Zambia, copper makes up 98% of its exports; Uganda, 95% coffee beans. Site: ground on which a factory stands or is to stand or be located.