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1 appraisal method of depreciation
учет оценочный метод амортизации* (размер амортизационных отчислений за период определяется как разница между оценочной стоимостью актива на начало и конец периода; если оценочная стоимость актива на конец периода больше, чем на начало, амортизация не начисляется; метод не везде считается допустимым)See:Англо-русский экономический словарь > appraisal method of depreciation
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2 appraisal method of depreciation
Универсальный англо-русский словарь > appraisal method of depreciation
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3 depreciation method
учет метод (начисления) амортизацииSyn:See:reducing-balance depreciation, reducing-balance depreciation, double-declining balance depreciation, replacement cost depreciation, sinking fund depreciation, annuity method of depreciation, current cost depreciation, historic cost depreciation, linear depreciation, units-of-production method, depreciation accounting, accelerated depreciation, tax depreciation, straight-line depreciation, sum-of-the-years'-digits method, free depreciation, reducing-balance depreciation, group depreciation accounting, economic age-life method, age-life method, physical age-life method, breakdown method, appraisal method of depreciation, component depreciation, composite depreciation, units-of-production method, 150 percent declining balance depreciation* * * -
4 cost method
1) упр., учет = costing method2) упр., учет = book inventory system* * ** * *. An appraisal method that values a property based on the cost to reproduce it today. That amount is usually adjusted for depreciation. Example - Madison owns a 15-year old factory building. The cost to reproduce the building today would be $900,000. The appraiser adjusts that figure downward for wear and tear and, possibly, the cost to upgrade electric service, etc. . Словарь экономических терминов . -
5 annuity method
аннуитетный метод, метод аннуитетаа) фин. (метод капитализации будущих потоков доходов от инвестиций, предусматривающий использование формул сложного процента, в которых потоки доходов рассматриваются как аннуитетные, обеспечивающие как возврат инвестированного капитала, так и доход на него)See:
См. также в других словарях:
Appraisal Method Of Depreciation — A form of depreciation calculation that is based upon appraisal value. The appraisal method of depreciation is calculated by appraising the value of the asset being depreciated both at the beginning and end of the depreciation period. The… … Investment dictionary
appraisal definition — A method of depreciation that values an asset at the beginning of an accounting period and again at the end. Any diminution in value is charged as an expense to the profit and loss account … Accounting dictionary
Real estate appraisal — Real estate appraisal, property valuation or land valuation is the practice of developing an opinion of the value of real property, usually its Market Value. The need for appraisals arises from the heterogeneous nature of property as an… … Wikipedia
Revaluation of fixed assets — In finance, a revaluation of fixed assets is a technique that may be required to accurately describe the true value of the capital goods a business owns.Fixed assets are held by an enterprise for the purpose of producing goods or rendering… … Wikipedia
Comparables — (or comps) is a real estate appraisal term referring to properties with characteristics that are similar to a subject property whose value is being sought. This can be accomplished either by a real estate agent who attempts to establish the value … Wikipedia
Diminished value — is the reduction in a vehicle s market value occurring after a vehicle is wrecked and repaired, otherwise called accelerated depreciation.[citation needed] A reasonable person will not pay the same price for a wrecked, then repaired vehicle, as… … Wikipedia
net residual value — disposal value The expected proceeds from the sale of an asset, net of the costs of sale, at the end of its estimated useful life. It is used for computing the straight line method and diminishing balance method of depreciation, and also for… … Accounting dictionary
net residual value — disposal value The expected proceeds from the sale of an asset, net of the costs of sale, at the end of its estimated useful life. It is used for computing the straight line method and diminishing balance method of depreciation, and also for… … Big dictionary of business and management
Business valuation — is a process and a set of procedures used to estimate the economic value of an owner’s interest in a business. Valuation is used by financial market participants to determine the price they are willing to pay or receive to consummate a sale of a… … Wikipedia
Income approach — The Income Approach is one of three major groups of methodologies, called valuation approaches , used by appraisers. It is particularly common in commercial real estate appraisal and in business appraisal. The fundamental math is similar to the… … Wikipedia
Verification and validation — IV V redirects here. For NASA s IV V Facility, see Independent Verification and Validation Facility. Verification and validation is the process of checking that a product, service, or system meets specifications and that it fulfills its intended… … Wikipedia