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1 Capital Cost Allowance
Accounting: CCAУниверсальный русско-английский словарь > Capital Cost Allowance
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2 CCA
SAP.fin. Capital Cost Allowance -
3 ссудный процент
Бизнес, юриспруденция. Русско-английский словарь > ссудный процент
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4 амортизационные отчисления
1) General subject: admortization, amortization, amortizement, depreciation (основных средств), Amortisation charge2) Engineering: depreciation charge3) Agriculture: depreciation charges4) Construction: accrued depreciation6) Economy: amortisation assignment, amortization (в повышенном размере), amortization charges, annual depreciation amount, capital allowances (в статистике национального дохода), capital charges, depreciation (в повышенном размере), depreciation charges (в размере, не превышающем первоначальной стоимости основного капитала), depreciation deductions, depreciation expenses7) Accounting: amortization expenses8) Finances: depreciation allocations9) Mining: return on the investment10) Taxes: depreciation allowances11) Business: allocation for depreciation, depreciation12) EBRD: amortisation, amortisation13) Automation: deprecation cost, rental cost14) Makarov: depreciation allowance, depreciation payments15) Gold mining: depreciation expenseУниверсальный русско-английский словарь > амортизационные отчисления
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5 ускоренная амортизация
1) General subject: (замедленная) accelerated (decelerated) depreciation2) Economy: accelerated amortization, accelerated depreciation3) Business: abnormal depreciation4) EBRD: accelerated capital allowance5) Microsoft: Accelerated Cost Recovery System (ACRS)Универсальный русско-английский словарь > ускоренная амортизация
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6 издержки на уплату процентов
принес проценты; принесенный проценты — brought in interest
Русско-английский большой базовый словарь > издержки на уплату процентов
См. также в других словарях:
Capital Cost Allowance — (CCA) is effectively the means by which Canadians may claim depreciation expense. Depreciable items are deemed to belong to different classes which depreciate at different rates and are subject to different rules. For the most common classes the… … Wikipedia
Capital cost — Capital costs are costs incurred on the purchase of land, buildings, construction and equipment to be used in the production of goods or the rendering of services. In other words, the total cost needed to bring a project to a commercially… … Wikipedia
Capital cost tax factor — The capital cost tax factor (CCTF) is a calculated value that summarizes the benefits of future tax savings due to Capital Cost Allowance (CCA) in Canada. CCTF also allows analysts to take these benefits into account when calculating the present… … Wikipedia
Capital Cost Allowance - CCA — A rate of depreciation used for income tax purposes only. This term primarily relates to Canadian taxation. The CCA rate that can be claimed depends on the asset itself, for example computer software has a much higher CCA rate than buildings or… … Investment dictionary
capital allowances — For qualifying equipment (i.e. plant and machinery but also including a licence of computer software) a proportion of the capital cost can be used to relieve tax: the relevant amount is set against company revenue which would otherwise be taxable … Law dictionary
Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… … Wikipedia
allowance — al‧low‧ance [əˈlaʊəns] noun 1. [countable] an amount of money that someone is given regularly or for a special reason: • She earns a package worth $1 million, including a $15,000 clothing allowance. ˌcost of ˈliving alˌlowance [countable] HUMAN… … Financial and business terms
Return of capital — (ROC) refers to payments back to capital owners (shareholders, partners, unitholders) that exceed the growth (net income/taxable income) of a business. It should not be confused with return on capital which measures a rate of return . The ROC… … Wikipedia
capital allowance — a set off for tax in relation to expenditure on capital rather than revenue. Under the Capital Allowances Act 1990, the cost of capital assets acquired by a trader for the purposes of his business may be deducted from his total profit. The nature … Law dictionary
Capital gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… … Wikipedia
capital allowances — Allowances against UK income tax or corporation tax available to a business, sole trader, partnership, or limited company that has spent capital on plant and machinery used in the business. Capital allowances are also given on industrial… … Accounting dictionary