set up a depreciation fund

См. также в других словарях:

• fund — A fiscal and accounting entity with a self balancing set of accounts in which cash and other financial resources, all related liabilities and residual equities, or balances, and charges therein, are recorded and segregated to carry on specific… …   Financial and business terms

• Fund Accounting — is an accounting system often used by nonprofit organizations and by the public sector. OverviewBecause there is no personal profit motive for owners or members of nonprofit organizations and organizations in the public sector, such as… …   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

• sinking fund — A fund set up to replace a wasting asset at the end of its useful life. Usually a regular annual sum is set aside to enable the fund, taking into account interest at the expected rate, to replace the exhausted asset at a specified date. Some have …   Big dictionary of business and management

• sinking fund — Assets and their earnings earmarked for the retirement of bonds or other long term obligations. An obligation sometimes imposed pursuant to the issuance of debt securities or preferred shares by which the issuer is required each year to set aside …   Black's law dictionary

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