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1 depletion and depreciation of fixed capital (mines, oil fields etc.)
истощение и обеспечение основного капитала (шахт, залежей нефти и т. д.); см. exhaustion of fixed capitalАнгло-русский словарь промышленной и научной лексики > depletion and depreciation of fixed capital (mines, oil fields etc.)
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2 depreciation
Gen Mgtan allocation of the cost of an asset over a period of time for accounting and tax purposes. Depreciation is charged against earnings, on the basis that the use of capital assets is a legitimate cost of doing business. Depreciation is also a noncash expense that is added into net income to determine cash-flow in a given accounting period.EXAMPLETo qualify for depreciation, assets must be items used in the business that wear out, become obsolete, or lose value over time from natural causes or circumstances, and they must have a useful life beyond a single tax year. Examples include vehicles, machines equipment, furnishings, and buildings, plus major additions or improvements to such assets. Some intangible assets also can be included under certain conditions. Land, personal assets, stock, leased or rented property, and a company’s employees cannot be depreciated.Straight-line depreciation is the most straightforward method. It assumes that the net cost of an asset should be written off in equal amounts over its life. The formula used is:(Original cost – scrap value)/Useful life (years)For example, if a vehicle cost $20,000 and can be expected to serve the business for seven years, its original cost would be divided by its useful life:(30,000 – 2,000)/7 = 4,000 per yearThe $4,000 becomes a depreciation expense that is reported on the company’s year-end income statement under “operation expenses.”In theory, an asset should be depreciated over the actual number of years that it will be used, according to its actual drop in value each year. At the end of each year, all the depreciation claimed to date is subtracted from its cost in order to arrive at its book value, which would equal its market value. At the end of its useful business life, any undepreciated portion would represent the salvage value for which it could be sold or scrapped.For tax purposes, some accountants prefer to use accelerated depreciation to record larger amounts of depreciation in the asset’s early years in order to reduce tax bills as soon as possible. In contrast to the straight-line method, the declining-balance method assumes that the asset depreciates more in its earlier years of use. The table opposite compares the depreciation amounts that would be available, under these two methods, for a $1,000 asset that is expected to be used for five years and then sold for $100 in scrap.The depreciation method to be used for a particular asset is fixed at the time that the asset is first placed in service. Whatever rulesor tables are in effect for that year must be followed as long as the asset is owned.Depreciation laws and regulations change frequently over the years as a result of government policy changes, so a company owning property over a long period may have to use several different depreciation methods. -
3 dépréciation
usury; wear and tearDictionnaire juridique, politique, économique et financier > dépréciation
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4 depreciation and amortization
Stock Exchange: DAУниверсальный русско-английский словарь > depreciation and amortization
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5 wear and tear
Finthe deterioration of a tangible fixed asset as a result of normal use. This is recognized for accounting purposes by depreciation. -
6 Computer Assisted Depreciation and Life Analysis System
Transport: CADLASУниверсальный русско-английский словарь > Computer Assisted Depreciation and Life Analysis System
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7 Earnings Before Interest Depreciation And Taxes
Business: EBIDTУниверсальный русско-английский словарь > Earnings Before Interest Depreciation And Taxes
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8 Earnings Before Interest Depreciation Taxes And Amortization
Business: EBIDTAУниверсальный русско-английский словарь > Earnings Before Interest Depreciation Taxes And Amortization
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9 Earnings Before Interest, Taxes, Depreciation, Amortization and Rent
Abbreviation: EBITDARУниверсальный русско-английский словарь > Earnings Before Interest, Taxes, Depreciation, Amortization and Rent
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10 Earnings Before Interest, Taxes, Depreciation, and Amortization
Banking: EBITDAУниверсальный русско-английский словарь > Earnings Before Interest, Taxes, Depreciation, and Amortization
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11 depletion depreciation and amortization
Sakhalin S: DD & AУниверсальный русско-английский словарь > depletion depreciation and amortization
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12 earnings before interest, taxes, depreciation, and amortization
Banking: EBITDAУниверсальный русско-английский словарь > earnings before interest, taxes, depreciation, and amortization
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13 Операционная прибыль до вычета износа основных средств и амортизации нематериальных активов (Operating Income Before Depreciation and Amortization)
Accounting: OIBDAУниверсальный русско-английский словарь > Операционная прибыль до вычета износа основных средств и амортизации нематериальных активов (Operating Income Before Depreciation and Amortization)
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14 earnings before interest, tax, depreciation, and amortization
The ultimate business dictionary > earnings before interest, tax, depreciation, and amortization
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15 depreciación
f.depreciation, decrease in value, devaluation.* * *1 depreciation* * *SF depreciation* * *femenino depreciation* * *= depreciation, loss of value.Ex. There may also be space for a record of maintenance and maintenance agreements, together perhaps with information on cost and depreciation.Ex. A suit was filed in 1985 for $31 Million for loss of value of the land.* * *femenino depreciation* * *= depreciation, loss of value.Ex: There may also be space for a record of maintenance and maintenance agreements, together perhaps with information on cost and depreciation.
Ex: A suit was filed in 1985 for $31 Million for loss of value of the land.* * *depreciation* * *
depreciación sustantivo femenino depreciation
' depreciación' also found in these entries:
English:
depreciation
* * *depreciación nfdepreciationdepreciación de la moneda currency depreciation* * *f depreciation* * * -
16 menosprecio
m.1 scorn, contempt.2 belittlement, scorn, deprecation, depreciation.3 undervaluation.pres.indicat.1st person singular (yo) present indicative of spanish verb: menospreciar.* * *1 (desprecio) scorn, contempt2 (poco aprecio) underestimation, lack of appreciation* * *SM1) (=desdén) scorn, contempt2) (=subestimación) underrating, underestimation3) (=falta de respeto) disrespect* * *masculino contempt, scorn* * *= scorn, disparaging, put-down, disparagement, depreciation, deprecation, cold shoulder.Ex. I gave him a look of scorn and disgust, but he merely laughed at me.Ex. On three occasions he published a brief, disparaging remark.Ex. Overt abuse definitions included put-downs, criticism, foul language, explosive anger, and neglect.Ex. Their disparagement of female emancipation & feminism borders on mockery.Ex. There may also be space for a record of maintenance and maintenance agreements, together perhaps with information on cost and depreciation.Ex. It uses humor rather than witticisms, and self-deprecation rather than deprecation of the professional field.Ex. According to researchers, these are the cities where 'immigrants find friendly welcomes or cold shoulders'.----* provocar menosprecio = evoke + scorn.* * *masculino contempt, scorn* * *= scorn, disparaging, put-down, disparagement, depreciation, deprecation, cold shoulder.Ex: I gave him a look of scorn and disgust, but he merely laughed at me.
Ex: On three occasions he published a brief, disparaging remark.Ex: Overt abuse definitions included put-downs, criticism, foul language, explosive anger, and neglect.Ex: Their disparagement of female emancipation & feminism borders on mockery.Ex: There may also be space for a record of maintenance and maintenance agreements, together perhaps with information on cost and depreciation.Ex: It uses humor rather than witticisms, and self-deprecation rather than deprecation of the professional field.Ex: According to researchers, these are the cities where 'immigrants find friendly welcomes or cold shoulders'.* provocar menosprecio = evoke + scorn.* * *contempt* * *
Del verbo menospreciar: ( conjugate menospreciar)
menosprecio es:
1ª persona singular (yo) presente indicativo
menospreció es:
3ª persona singular (él/ella/usted) pretérito indicativo
Multiple Entries:
menospreciar
menosprecio
menospreciar ( conjugate menospreciar) verbo transitivo
menosprecio sustantivo masculino
contempt, scorn
menospreciar verbo transitivo
1 (despreciar) to scorn, disdain
2 (infravalorar) to underestimate
menosprecio sustantivo masculino
1 contempt, scorn, disdain
2 disrespect, indifference
' menosprecio' also found in these entries:
Spanish:
desprecio
* * *menosprecio nmscorn, contempt* * *m contempt* * *menosprecio nmdesprecio: contempt, scorn -
17 devaluación
f.devaluation, reduction, depreciation.* * *1 devaluation* * *noun f.* * *SF devaluation* * *femenino devaluation* * *= depreciation, devaluation, downgrading.Ex. There may also be space for a record of maintenance and maintenance agreements, together perhaps with information on cost and depreciation.Ex. The major factor affecting periodicals in Australia during 1986 was the significant devaluation of the Australian dollar against most major currencies.Ex. Children's librarians have perpetuated beliefs and behaviour patterns that may lead to the elimination, downgrading or ostracism of children's services.* * *femenino devaluation* * *= depreciation, devaluation, downgrading.Ex: There may also be space for a record of maintenance and maintenance agreements, together perhaps with information on cost and depreciation.
Ex: The major factor affecting periodicals in Australia during 1986 was the significant devaluation of the Australian dollar against most major currencies.Ex: Children's librarians have perpetuated beliefs and behaviour patterns that may lead to the elimination, downgrading or ostracism of children's services.* * *devaluation* * *
devaluación sustantivo femenino
devaluation
devaluación sustantivo femenino devaluation
' devaluación' also found in these entries:
English:
devaluation
* * *devaluación nfdevaluation* * *f devaluation* * * -
18 EBITDA
abbr. Finearnings before interest, tax, depreciation, and amortization: The earnings generated by a business’s fundamental operating performance, frequently used in accounting ratios for comparison with other companies. Interest on borrowings, tax payable on those profits, depreciation, and amortization are excluded on the basis that they can distort the underlying performance.EXAMPLEIt is calculated as follows:Revenue – Expenses (excluding tax and interest, depreciation, etc.) = EBITDAIt is important to note that EBITDA ignores many factors that impact true cash flow, such as working capital, debt payments and other fixed expenses. Even so, it may be useful in terms of evaluating firms in the same industry with widely different capital structures, tax rates and depreciation policies. -
19 amortization
Fin1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.EXAMPLEFor tax purposes, the distinction is not always made between amortization and depreciation, yet amortization remains a viable financial accounting concept in its own right.It is computed using the straight-line method of depreciation: divide the initial cost of the intangible asset by the estimated useful life of that asset.Initial cost/useful life = amortization per yearFor example, if it costs $10,000 to acquire a patent and it has an estimated useful life of 10 years, the amortized amount per year is $1,000.$10,000/10 = $1,000 per yearThe amount of amortization accumulated since the asset was acquired appears on the organization’s balance sheet as a deduction under the amortized asset.While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules are different in each country, and are occasionally changed, so it is necessary to stay abreast of them and rely on expert advice.For financial reporting purposes, an intangible asset is amortized over a period of years. The amortizable life—“useful life”—of an intangible asset is the period over which it gives economic benefit.Intangibles that can be amortized can include:Copyrights, based on the amount paid either to purchase them or to develop them internally, plus the costs incurred in producing the work (wages or materials, for example). At present, a copyright is granted to a corporation for 75 years, and to an individual for the life of the author plus 50 years. However, the estimated useful life of a copyright is usually far less than its legal life, and it is generally amortized over a fairly short period;Cost of a franchise, including any fees paid to the franchiser, as well legal costs or expenses incurred in the acquisition. A franchise granted for a limited period should be amortized over its life. If the franchise has an indefinite life, it should be amortized over a reasonable period not to exceed 40 years;Covenants not to compete: an agreement by the seller of a business not to engage in a competing business in a certain area for a specific period of time. The cost of the not-tocompete covenant should be amortized over the period covered by the covenant unless its estimated economic life is expected to be less;Easement costs that grant a right of way may be amortized if there is a limited and specified life; Organization costs incurred when forming a corporation or a partnership, including legal fees, accounting services, incorporation fees, and other related services.Organization costs are usually amortized over 60 months;Patents, both those developed internally and those purchased. If developed internally, a patent’s “amortizable basis” includes legal fees incurred during the application process. A patent should be amortized over its legal life or its economic life, whichever is the shorter;Trademarks, brands, and trade names, which should be written off over a period not to exceed 40 years;Other types of property that may be amortized include certain intangible drilling costs, circulation costs, mine development costs, pollution control facilities, and reforestation expenditures;Certain intangibles cannot be amortized, but may be depreciated using a straight-line approach if they have “determinable” useful life. Because the rules are different in each country and are subject to change, it is essential to rely on specialist advice.2. the repayment of the principal and interest on a loan in equal amounts over a period of time -
20 སྒྲོ་སྐུར་
[sgro skur]assumption and negation, abbr. of sgro 'dogs pa dang sku pa 'debs pa, i.e., decorating with feathers and casting abuse, or, exaggeration and depreciation, affirmation and negation, exaggeration & disparagement exaggeration and denigration, praise and blame
См. также в других словарях:
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