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JITM |
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The taxpayer in TAM 9544001 incurred one-time initial expenses to reconfigure manufacturing facilities to physically accommodate the JITM processes, acquire materials and supplies used in JITM processes, train employees for the new JITM processes and compensate consultants for implementing the JITM processes. 220 (1985), in determining that costs for factory supervision, factory labor, factory training, indirect supervision and indirect labor incurred to establish a trained work force for each JITM cell were capitalizable under Sec. JITM involves reconfiguring to a cellular system that better integrates and automates manufacturing, resulting in better inventory management, reduced processing time and reduced labor requirements. |
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