sum-of-the-year-digits (

См. также в других словарях:

• Sum-Of-The-Years' Digits — An accelerated method for calculating an asset s depreciation. This method takes the asset s expected life and adds together the digits for each year. So if the asset was expected to last for five years, the sum of the years’ digits would… …   Investment dictionary

• sum of the years' digits method — UK US noun [S] (ABBREVIATION SYD, also sum of the digits method) ACCOUNTING ► a reduction in the recorded value of particular assets where the amount subtracted from their value each year gets less as the assets get older …   Financial and business terms

• sum of the digits — ˌsum of the ˈdigits also ˌsum of the ˌyears ˈdigits noun [singular] ACCOUNTING one of the ways of calculating the depreciation (= loss of value over time) of an asset. For example, if an asset has a life of four years, 4+3+2+1= 10, so in the… …   Financial and business terms

• sum-of-the-digits method — A method of calculating the amount by which a fixed asset is depreciated in an accounting period. The estimated life is expressed in years, and the digits for each year of its life are totalled. The proportion of the asset s cost or valuation… …   Accounting dictionary

• sum-of-the-digits method — A method of calculating the amount by which a fixed asset is depreciated in an accounting period. The estimated life is expressed in years, and the digits for each year of its life are totalled. The proportion of the asset s cost or valuation… …   Big dictionary of business and management

• sum of the digits — A method of *allocating costs to time periods based on the formula n (n + 1) / 2, where n represents the number of years to which the cost is to be allocated. In *amortization methodologies, the sum of the digits approach results in an… …   Auditor's dictionary

• The Hanged Man (tarot card) — The Hanged Man (XII) is the twelfth trump or Major Arcana card in most traditional Tarot decks. It is used in game playing as well as in divination. It may also be known as The Traitor, particularly in older decks.specify|date=March… …   Wikipedia

• The Empress (Tarot card) — The Empress (III) is the third trump or Major Arcana card in traditional Tarot decks. It is used in Tarot card games as well as divination. Description and symbolism Arthur Edward Waite was a key figure in the development of modern Tarot… …   Wikipedia

• sum — ▪ I. sum sum 1 [sʌm] noun [countable] 1. an amount of money: • Large sums of money are spent on advertising campaigns. • The company was sold for a sum estimated at $2.3 billion. ˌcapital ˈsum 1 …   Financial and business terms

• The Magician (Tarot card) — card, often numbered 0. Iconography In French, the Magician is called Le Bateleur , the mountebank or the sleight of hand artist , a practitioner of stage magic. The Italian tradition calls him Il Bagatto or Il Bagatello , words of uncertain… …   Wikipedia

• The Price Is Right $1,000,000 Spectacular — infobox television show name = The Price Is Right $1,000,000 Spectacular caption = The Price Is Right $1,000,000 Spectacular logo from the 36th season (2008). format = Game Show runtime = 60 minutes (with commercials) creator = Bob Stewart… …   Wikipedia