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accrued asset(s)s

См. также в других словарях:

  • accrued income — accrued revenue Income that has been earned during an accounting period but not received by the end of it. Accrued income is dealt with as set out in the accruals concept outlined in Statement of Standard Accounting Practice 2. For example,… …   Accounting dictionary

  • Accrued Revenue — An asset class for goods or services that have been sold or completed but that have not yet been billed and/or paid for. Accrued revenue is income that has been incurred but not received, such as monthly rent that is due in arrears, or following… …   Investment dictionary

  • accrued revenue — Revenue earned and *recognized in a *financial reporting period, for which the related cash has yet to be received. The accrued revenue is recorded as either a *current or *long term asset at the end of the financial reporting period, in line… …   Auditor's dictionary

  • accrued depreciation — Formerly called accumulated depreciation. An accumulation of charges made over a period of time for the replacement of a fixed asset. The portion of the useful service life which for tax and financial statement purposes has expired. State ex rel …   Black's law dictionary

  • accrued depreciation — Formerly called accumulated depreciation. An accumulation of charges made over a period of time for the replacement of a fixed asset. The portion of the useful service life which for tax and financial statement purposes has expired. State ex rel …   Black's law dictionary

  • Net asset value — (NAV) is a term used to describe the value of an entity s assets less the value of its liabilities. The term is most commonly used in relation to open ended or mutual funds because shares of such funds registered with the U.S. Securities and… …   Wikipedia

  • Adversely Classified Asset — A type of loan classification in which the loan or other asset is considered, to some degree, to be impaired. It is an asset that is considered by bank examiners to be of substandard credit quality and whose full repayment of principal and… …   Investment dictionary

  • Nonledger Asset — Something of value owned by an insurance company that is not recorded in that company’s formal accounting records. Nonledger assets are basically money that an insurance company expects to receive but hasn’t actually received yet.… …   Investment 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 — /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

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

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