Example sentences of "costs are [prep] [be] " in BNC.

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1 Where the systematic approach dictates the use of chemicals as the predominate form of energy the practical relationships with other factors extend beyond energy and time to include the equipment needed to apply the chemical if costs are to be minimised the general relationship is as follows —
2 Although all the steps ( a ) to ( d ) were completed by the balance sheet date , some would argue that as the redundancy costs are to be incurred in the next year , they are not liabilities that should be recognised in the current year 's accounts .
3 Much tighter controls are needed over the use of technologies and procedures if health care costs are to be controlled .
4 ‘ Subject to the provisions of this or any other Act and to rules of court , the costs of and incidental to all proceedings in the civil division of the Court of Appeal and in the High Court … shall be in the discretion of the court , and the court shall have full power to determine by whom and to what extent the costs are to be paid .
5 The discretionary power as to costs conferred by section 51(1) of the Supreme Court Act 1981 applies to costs ‘ of and incidental to proceedings ’ and applies for the purpose of determining ‘ by whom and to what extent the costs are to be paid . ’
6 It is therefore essential , if costs are to be meaningful , that site and surveying staff accurately monitor the flow of materials to each cost centre .
7 The steps are , first , that the judge must decide who should pay costs and on what basis , and , secondly , a ‘ taxing officer ’ must determine exactly what costs are to be paid .
8 A judge may order that costs are to be taxed on one of two bases .
9 disposal costs are to be included when calculating net realisable value — these may be significant
10 Claims for costs should be made on form CLA 16 to be accompanied by form CLA 17 if costs are to be assessed .
11 If all petrol costs are to be met by the company , the fuel scale charge will also apply , and an adjustment will be required to the company 's VAT returns for VAT on private fuel .
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