allowance for depreciation

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• allowance for depreciation — See accumulated depreciation. American Banker Glossary …   Financial and business terms

• Allowance for Funds Used During Construction — (AFUDC)   Construction activities may be financed from internally generated funds (primarily earnings retained in the business), or from funds provided by other external sources (short and long term debt). The allowance for funds used during… …   Energy terms

• Накопленная амортизация (ACCUMULATED DEPRECIATION, ALLOWANCE FOR DEPRECIATION)  — Сумма, балансирующая текущую стоимость основных средств, начисляемая с даты их приобретения и представляющая собой амортизационные отчисления. В российской практике аналогичное понятие чаще называют «начисленная амортизация» («амортизационные… …   Словарь терминов по управленческому учету

• allowance — al·low·ance /ə lau̇ əns/ n 1: an allotted share: as a: a sum granted as a reimbursement or payment for expenses an allowance to support the deceased s family deduction for a moving allowance b: a sum granted as a reduction or increase …   Law dictionary

• allowance — /euh low euhns/, n., v., allowanced, allowancing. n. 1. the act of allowing. 2. an amount or share allotted or granted. 3. a sum of money allotted or granted for a particular purpose, as for expenses: Her allowance for the business trip was $200 …   Universalium

• allowance — al•low•ance [[t]əˈlaʊ əns[/t]] n. v. anced, anc•ing 1) the act of allowing 2) an amount or share allotted or granted: a dietary allowance of 900 calories a day[/ex] 3) a sum of money allotted for a particular purpose 4) a sum of money allotted on …   From formal English to slang

• allowance — /ə laυəns/ noun 1. money which is given for a special reason ● a travel allowance or a travelling allowance 2. part of an income which is not taxed ● allowances against tax or tax allowances ● personal allowances 3. money removed in the form of a …   Dictionary of banking and finance

• allowance — /ə laυəns/ noun money removed in the form of a discount ● an allowance for depreciation ● an allowance for exchange loss ▪▪▪ ‘…most airlines give business class the same baggage allowance as first class’ [Business Traveller] ▪▪▪ ‘…the… …   Marketing dictionary in english

• 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

• depreciation — de·pre·ci·a·tion /di ˌprē shē ā shən/ n 1: any decrease in the value of property (as machinery) for the purpose of taxation that cannot be offset by current repairs and is carried on company books as a yearly charge amortizing the original cost… …   Law dictionary

• depreciation fund — ➔ fund1 * * * depreciation fund UK US noun [C] ► ACCOUNTING, FINANCE an amount of money that a company has available to buy new assets. It comes from the investment of a sum equal to the depreciation allowance for its existing assets: »The… …   Financial and business terms