-
1 accumulated amortization
English-russian dctionary of contemporary Economics > accumulated amortization
-
2 accumulated amortization
English-russian dctionary of diplomacy > accumulated amortization
-
3 accumulated amortization
1) Общая лексика: накопленная амортизация2) Бухгалтерия: начисленный амортизация (см. depreciation)3) SAP.фин. поправка стоимостиУниверсальный англо-русский словарь > accumulated amortization
-
4 accumulated amortization
Специализированный англо-русский словарь бухгалтерских терминов > accumulated amortization
-
5 accumulated amortization
s.amortización acumulada. -
6 accumulated amortization allowances for
1) Общая лексика: накопленные отчисления на износ2) Экономика: накопленные амортизационные отчисленияУниверсальный англо-русский словарь > accumulated amortization allowances for
-
7 amount of accumulated amortization deductions
Общая лексика: сумма накопленных амортизационных отчислений (по = on)Универсальный англо-русский словарь > amount of accumulated amortization deductions
-
8 amortization
1. n
- accelerated amortization
- accrued amortization
- accumulated amortization
- capital cost amortization
- emergency amortization
- amortization of a debt
- amortization of fixed assets
- amortization of intangible assets
- amortization of tangible assets
- amortization charged to operation2. attr.English-russian dctionary of contemporary Economics > amortization
-
9 amortization
1) амортизация, снашивание•Intangibles (such as patents and copyrights) are generally amortizable. — Нематериальные активы (такие как патенты и авторские права) обычно подлежат амортизации.
-
10 amortization
Fin1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.EXAMPLEFor tax purposes, the distinction is not always made between amortization and depreciation, yet amortization remains a viable financial accounting concept in its own right.It is computed using the straight-line method of depreciation: divide the initial cost of the intangible asset by the estimated useful life of that asset.Initial cost/useful life = amortization per yearFor example, if it costs $10,000 to acquire a patent and it has an estimated useful life of 10 years, the amortized amount per year is $1,000.$10,000/10 = $1,000 per yearThe amount of amortization accumulated since the asset was acquired appears on the organization’s balance sheet as a deduction under the amortized asset.While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules are different in each country, and are occasionally changed, so it is necessary to stay abreast of them and rely on expert advice.For financial reporting purposes, an intangible asset is amortized over a period of years. The amortizable life—“useful life”—of an intangible asset is the period over which it gives economic benefit.Intangibles that can be amortized can include:Copyrights, based on the amount paid either to purchase them or to develop them internally, plus the costs incurred in producing the work (wages or materials, for example). At present, a copyright is granted to a corporation for 75 years, and to an individual for the life of the author plus 50 years. However, the estimated useful life of a copyright is usually far less than its legal life, and it is generally amortized over a fairly short period;Cost of a franchise, including any fees paid to the franchiser, as well legal costs or expenses incurred in the acquisition. A franchise granted for a limited period should be amortized over its life. If the franchise has an indefinite life, it should be amortized over a reasonable period not to exceed 40 years;Covenants not to compete: an agreement by the seller of a business not to engage in a competing business in a certain area for a specific period of time. The cost of the not-tocompete covenant should be amortized over the period covered by the covenant unless its estimated economic life is expected to be less;Easement costs that grant a right of way may be amortized if there is a limited and specified life; Organization costs incurred when forming a corporation or a partnership, including legal fees, accounting services, incorporation fees, and other related services.Organization costs are usually amortized over 60 months;Patents, both those developed internally and those purchased. If developed internally, a patent’s “amortizable basis” includes legal fees incurred during the application process. A patent should be amortized over its legal life or its economic life, whichever is the shorter;Trademarks, brands, and trade names, which should be written off over a period not to exceed 40 years;Other types of property that may be amortized include certain intangible drilling costs, circulation costs, mine development costs, pollution control facilities, and reforestation expenditures;Certain intangibles cannot be amortized, but may be depreciated using a straight-line approach if they have “determinable” useful life. Because the rules are different in each country and are subject to change, it is essential to rely on specialist advice.2. the repayment of the principal and interest on a loan in equal amounts over a period of time -
11 accumulated provision for depreciation and amortization
учет, устар. накопленный резерв на износ и амортизацию* ( формируется из амортизационных отчислений по мере износа активов)See:Англо-русский экономический словарь > accumulated provision for depreciation and amortization
-
12 accumulated provision for depreciation and amortization
Экономика: накопленный резерв на износ и амортизациюУниверсальный англо-русский словарь > accumulated provision for depreciation and amortization
-
13 accumulated provision for depreciation and amortization
Англо-русский словарь по экономике и финансам > accumulated provision for depreciation and amortization
-
14 начисленный амортизация
(см. (depreciation)
Специализированный русско-английский словарь бухгалтерских терминов > начисленный амортизация
-
15 накопленная амортизация (износ)
• accumulated amortization (depreciation)English-Russian dictionary of accounting and financial terms > накопленная амортизация (износ)
-
16 накопленная амортизация
1) General subject: accumulated amortization2) EBRD: accumulated depreciationУниверсальный русско-английский словарь > накопленная амортизация
-
17 накопленные амортизационные отчисления
Универсальный русско-английский словарь > накопленные амортизационные отчисления
-
18 поправка стоимости
1) SAP.tech. accumulated depreciation, value adjustment2) SAP.fin. acc. dep., accum. dep., accumulated amortization, charge-offУниверсальный русско-английский словарь > поправка стоимости
-
19 накопленные отчисления на износ
General subject: accumulated amortization allowances forУниверсальный русско-английский словарь > накопленные отчисления на износ
-
20 начисленный амортизация
Accounting: accumulated amortization (см. depreciation)Универсальный русско-английский словарь > начисленный амортизация
См. также в других словарях:
accumulated amortization — UK US noun [U] ACCOUNTING ► the reduction in value of an intangible asset (= an asset that is not a physical thing) since it has been owned: » Accumulated amortization at December 31 on costs allocated to patents, trade names, and other… … Financial and business terms
accumulated depreciation — The total of the periodic reductions for depreciation in fixed assets. Also called allowance for depreciation. American Banker Glossary * * * accumulated depreciation accumulated depreciation ➔ depreciation * * * accumulated depreciation UK US… … Financial and business terms
Amortization schedule — An amortization schedule is a table detailing each periodic payment on a amortizing loan (typically a mortgage), as generated by an amortization calculator. While a portion of every payment is applied towards both the interest and the principal… … Wikipedia
Faux frais of production — is a concept used by classical political economists and by Karl Marx in his critique of political economy. It refers to incidental operating expenses incurred in the productive investment of capital, which do not themselves add new value to… … Wikipedia
Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Contra Account — An account on the balance sheet of a corporation or entity that offsets the balance of a related and corresponding account. An example of a contra account would be accumulated amortization. This contra asset account credits the amortization… … Investment dictionary
Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… … Wikipedia
Book value — In accounting, book value or carrying value is the value of an asset or according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made… … Wikipedia
Securitization — is a structured finance process, which involves pooling and repackaging of cash flow producing financial assets into securities that are then sold to investors. The name securitization is derived from the fact that the form of financial… … Wikipedia
Deferred Acquisition Costs — (DAC) is a term commonly used in the insurance business. It describes the practice of deferring the cost of acquiring a new customer over the duration of the insurance contract. Insurance companies face large upfront costs incurred in issuing new … Wikipedia
depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… … Black's law dictionary
