fixed percentage method of depreciation

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• 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 — /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

• 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

• 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

• straight-line depreciation — noun : periodic reduction in the book value of an asset by a fixed percentage of its original cost based on its estimated life compare depreciation charge * * * straight line depreciation, a method of depreciation in which the original cost of… …   Useful english dictionary

• diminishing-balance method — reducing balance method A method of computing the depreciation of a fixed asset in an accounting period, in which the percentage to be charged against income is based on the depreciated value at the beginning of the period (see net book value).… …   Accounting dictionary

• diminishing-balance method — reducing balance method A method of computing the depreciation of a fixed asset in an accounting period, in which the percentage to be charged against income is based on the depreciated value at the beginning of the period (see net book value).… …   Big dictionary of business and management

• declining balance method — ➔ method * * * declining balance method UK US noun [S] (also diminishing balance method, also reducing balance method) ► ACCOUNTING a way of depreciating (= reducing the value of) a fixed asset in a company s accounts , in which the asset s v …   Financial and business terms

• Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• Tax deduction — This article is about the deduction of expenses for the purpose of calculating taxable income. For tax deducted at source, see Withholding tax. Taxation An aspect of fiscal policy …   Wikipedia