In this case the taxpayer, a doctorsâ office, displayed various pieces of art in its offices, claimed depreciation on said artwork, which the IRS disallowed. At trial the IRS argued that the works of art did not have a useful life, based on Revenue Ruling 68-232.
A reduction in HAPU incidence by just 1 percentage point (3.5% to 2.5%) results in potential savings of $1,305,000 per year. Calculate your own potential savings below.
The majority of selected studies examined costs for health care in adults (n=8), while few evaluated the health care costs for adolescents (n=1) and children (n=1). There was only one study that evaluated the costs of an obesity prevention program in children [21].