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amount of depreciation

См. также в других словарях:

  • depreciation account — ➔ account1 * * * depreciation account UK US noun [C] ► ACCOUNTING a financial record where the amount of depreciation on an asset is recorded …   Financial and business terms

  • Depreciation Recapture — The gain received from the sale of depreciable capital property that must be reported as income. Depreciation recapture is assessed when the tax basis of an asset exceeds the sale price. The difference between these figures is thus recaptured by… …   Investment dictionary

  • depreciation rate — The percentage rate used in the straight line method and diminishing balance method of depreciation in order to determine the amount of depreciation that should be written off a fixed asset and charged against income or the profit and loss… …   Accounting dictionary

  • depreciation rate — The percentage rate used in the straight line method and diminishing balance method of depreciation in order to determine the amount of depreciation that should be written off a fixed asset and charged against income or the profit and loss… …   Big dictionary of business and management

  • depreciation — de·pre·ci·a·tion /di ˌprē shē ā shən/ n 1: any decrease in the value of property (as machinery) for the purpose of taxation that cannot be offset by current repairs and is carried on company books as a yearly charge amortizing the original cost… …   Law dictionary

  • depreciation allowance — ➔ allowance * * * depreciation allowance UK US noun [C] ► ACCOUNTING, TAX the amount, based on the depreciation of assets, that a business can reduce its profit by when taxes are calculated: »The bill will change the depreciation allowance that… …   Financial and business terms

  • depreciation fund — ➔ fund1 * * * depreciation fund UK US noun [C] ► ACCOUNTING, FINANCE an amount of money that a company has available to buy new assets. It comes from the investment of a sum equal to the depreciation allowance for its existing assets: »The… …   Financial and business terms

  • 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

  • depreciation — The amount by which a fixed asset s accounting or book value is periodically reduced to reflect the fact that the economic value of the asset is steadily reduced by a combination of wear and tear from use, age, and/or obsolescence. The offsetting …   Financial and business terms

  • Depreciation — A non cash expense that provides a source of free cash flow. Amount allocated during the period to amortize the cost of acquiring Long term assets over the useful life of the assets. The New York Times Financial Glossary * * * US… …   Financial and business terms

  • Depreciation recapture — Part of a series on Taxation Taxation in the United States …   Wikipedia

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