Sign in to your account. Our Customer Support team are on hand 24 hours a day to help with queries:. Land acquisition and disposals. Maintained Resource Type Practice notes. Jurisdictions England Wales. Special categories of land: the appropriation of common or allotment land.
Special categories of land: the appropriation of open space land. Acquisition of land for development, redevelopment or improvement.
Appropriation could also refer to setting apart land or buildings for public use such as for public buildings or parks. Appropriation can also refer to when the government claims private property through eminent domain. In the United States, appropriations bills for the federal government's spending are passed by U. The government's fiscal year runs from October 1 through September 30 of each calendar year.
Each fiscal year, the U. President submits a budget proposal to Congress. Budget committees in the U. House and Senate, then determine how the discretionary portion of the budget will be spent through a budget resolution process. The process yields an allocation of an amount of money that is assigned to the various appropriations committees.
The House and Senate appropriations committees divide the money up between the various subcommittees that represent the departments that'll receive the money. Some of the departments include the following:. Federal programs such as Social Security and Medicare fall under the mandatory expenditures category and receive funding through an automatic formula rather than through the appropriations process. Congress also passes supplemental appropriations bills for instances when special funding is needed for natural disasters and other emergencies.
The act also allocated funding for controlling the virus and developing treatments for the disease. Corporate appropriations refer to how a company allocates its funds and can include share buybacks, dividends, paying down debt, and purchases of fixed assets. Fixed assets are property, plant, and equipment.
In short, how a company allocates capital spending is important to investors and the long-term growth prospects of the company. How a company appropriates money or invests its cash is monitored closely by market participants. Investors watch to determine whether a company is using its cash effectively to build shareholder value or whether the company is engaged in frivolous use of its cash, which can lead to the destruction of shareholder value.
Investors monitor corporate appropriations of cash by analyzing a company's cash flow statement. The cash flow statement CFS measures how well a company manages its cash position, meaning how well the company generates cash to pay its debt obligations and fund its operating expenses.
The cash flow of a company is divided into three activities or behavior:. The cash flow statement shows how the executive management of Exxon appropriated the company's cash and profits:. Whether Exxon's use of cash is effective or not is up to investors and analysts to debate since evaluating the process of appropriating cash is highly subjective.
Some investors might want more money allocated to dividends while other investors might want Exxon to allocate money towards investing in the future of the company by purchasing and upgrading equipment. Appropriated retained earnings are retained earnings RE that are specified by the board of directors for a particular use. Retained earnings are the amount of profit left over after a company has paid out dividends.
Retained earnings accumulate over time similar to a savings account whereby the funds are used at a later date. There may be more than one appropriated retained earnings accounts simultaneously. The commissioner of general services, with the approval of the director of the budget, shall establish and may from time to time amend rules and regulations authorizing the payment of actual reasonable and necessary moving expenses of occupants of property acquired pursuant to this section; of actual direct losses of tangible personal property as a result of moving or discontinuing a business or farm operation, but not exceeding an amount equal to the reasonable expenses that would have been required to relocate such property, as determined by the commissioner; of actual reasonable expenses in searching for a replacement business or farm; and of actual reasonable expenses necessary to reestablish a displaced farm, not-for-profit organization or small business at its new site, but not to exceed ten thousand dollars, or in hardship cases for the advance payment of such expenses and losses.
In lieu of such actual reasonable and necessary moving expenses, any such displaced owner or tenant of residential property may elect to accept a moving expense allowance, plus a dislocation allowance, determined in accordance with a schedule prepared by the commissioner and made a part of such rules and regulations. In lieu of such actual reasonable and necessary moving expenses and actual reasonable reestablishment expenses, any such displaced owner or tenant of commercial property who meets eligibility criteria and relocates or discontinues his business or farm operation may elect to accept a fixed relocation payment in an amount equal to the average annual net earnings of the business or farm operation, except that such payment shall be not less than one thousand dollars nor more than twenty thousand dollars.
A displaced not-for-profit organization may choose a fixed payment of one thousand to twenty thousand dollars in lieu of the payment for actual moving and related expenses and actual reasonable reestablishment expenses if eligibility criteria are met.
Application for payment under this subdivision shall be made to the commissioner upon forms prescribed by him and shall be accompanied by such information and evidence as the commissioner may require. Upon approval of such application, the commissioner shall deliver a copy thereof to the comptroller together with a certificate stating the amount due thereunder, and the amount so fixed shall be paid out of the state treasury after audit by the comptroller from moneys appropriated for the acquisition of property under this section.
As used in this subdivision the term "commercial property" shall include property owned by an individual, family, partnership, corporation, association or a not-for-profit organization and includes a farm operation. As used in this subdivision the term "business" means any lawful activity, except a farm operation, conducted primarily for the purchase, sale, lease and rental of personal and real property, and for the manufacture, processing, or marketing of products, commodities, or any other personal property; for the sale of services to the public; or by a not-for-profit organization.
The term "small business" means a business having not more than five hundred employees working at the site being acquired or permanently displaced. As used in this subdivision the term "farm operation" means any activity conducted solely or primarily for the production of one or more agricultural products or commodities including timber for sale or home use, and customarily producing such products or commodities in sufficient quantities to be capable of contributing materially to the operator's support.
The commissioner of general services pursuant to section three hundred five of the eminent domain procedure law, may make agreements on such terms, conditions and consideration as he deems beneficial to the state with respect to any property heretofore or hereafter acquired, whereby such property may be used and occupied by the former owner, tenant or by any other party from a date specified in said agreement, until such time as the state requires and obtains actual physical possession.
The agreements for the use and occupancy of such property may be managed, supervised and enforced a by the staff, forces and equipment of the office of general services; or b by the commissioner of general services contracting for the management, supervision and enforcement thereof with any person, firm or corporation; or c by a combination of such methods.
The use and occupancy of such property under the provisions of this section and the right of the state or its duly authorized agent to recover possession thereof shall not be subject to the emergency housing rent control law. Expenses which are determined by the commissioner to have been incurred in connection with the use and occupancy of such property may be paid out of the state treasury after audit by the comptroller from moneys appropriated for the duly authorized project for which the property was acquired.
However, such expenses incurred under a contract for management and supervision of such property may be paid out of the gross revenue therefrom. All moneys received by the commissioner for such use or occupancy shall be paid into the treasury of the state to the credit of the capital projects fund. Authorization is hereby given to the commissioner of general services to make supplemental relocation payments, separately computed and stated, to displaced owners and tenants of residential property acquired pursuant to this section who are entitled thereto, as determined by him.
The commissioner, with the approval of the director of the budget, may establish and from time to time amend rules and regulations providing for such supplemental relocation payments or replacement housing. Such rules and regulations may further define the terms used in this subdivision.
In the case of property acquired pursuant to this section which is improved by a dwelling actually owned and occupied by the displaced owner for not less than one hundred eighty days immediately prior to initiation of negotiations for the acquisition of such property, such payment to such owner shall not exceed twenty-two thousand five hundred dollars. Such payment shall be the amount, if any, which, when added to the acquisition payment equals the average price, established by the commissioner on a class, group or individual basis, required to obtain a comparable replacement dwelling that is decent, safe and sanitary to accommodate the displaced owner, reasonably accessible to public services and places of employment and available on the private market, but in no event shall such payment exceed the difference between acquisition payment and the actual purchase price of a replacement dwelling which is decent, safe and sanitary.
Such payment shall include an amount which will compensate such displaced owner for any increased interest costs which such person is required to pay for financing the acquisition of any such comparable replacement dwelling. Such amount shall be paid only if the dwelling acquired pursuant to this section was encumbered by a bona fide mortgage which was a valid lien on such dwelling for not less than one hundred eighty days prior to the initiation of negotiations for the acquisition of such dwelling.
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