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1 Asset value
US قيمة المنشأة -
2 Net asset value
قيمة جردية صافية -
3 value model
"A method of changing the monetary value of a fixed asset over time for different purposes, such as accounting depreciation, tax depreciation, revaluation, and disposal." -
4 asset
"Anything owned or controlled by a business, tangible or intangible, that has monetary value and was acquired at a measurable cost." -
5 asset
An accounting classifier used to classify the value of economic resources that are owned by a party. -
6 low-value asset
"In Australia, a depreciating asset that is not a low-cost asset but which has an opening net book value less than $1,000 (as of July 1 in the year that it is allocated to the pool), and for which the organization has previously worked out any deduction using the reducing balance depreciation method." -
7 net book value
The value of a fixed asset calculated as the difference between the original cost of the fixed asset minus its accumulated depreciations. -
8 low-value pool depreciation
"In Australia, a fixed-asset depreciation method. Depreciation is calculated as the sum of low-cost assets (acquisitions) added to the pool in the current fiscal year + second element costs (acquisition adjustments) added in the current fiscal year (depreciated using the low-value pool percentage first-year rate regardless of when they were acquired in the year) + low-value assets added to the pool in the current fiscal year + closing net book value from the previous year (depreciated using the low-value pool percentage rate)."English-Arabic terms dictionary > low-value pool depreciation
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9 fixed asset group
"A set of characteristics that are assigned to a fixed asset. The fixed asset inherits the characteristics (such as type, number sequences, and default value models) from the group." -
10 book value
The value of an asset as calculated by the acquisition price plus or minus any adjustments (acquisition or value) minus any depreciation previously taken. -
11 salvage value
The expected cash value of the asset at the end of its useful life. -
12 scrap value
The expected cash value of the asset at the end of its useful life. -
13 book value
The net value of an asset reported on a statement of financial position. -
14 realized gain
The increase in the value of an asset calculated as the difference in the value of the asset when two economic events occur and when the difference is recognized on the occurrence of the second event as an increase in wealth. -
15 depreciation
An allocation of part of the original value of a fixed asset to current income during a specific period. Depreciation represents the declining value of the fixed asset as a cost of the specified period. -
16 realized loss
The decrease in the value of an asset calculated as the difference in the value of the asset when two economic events occur and when the difference is recognized on the occurrence of the second event as a reduction in wealth. -
17 unrealized loss
The anticipated decrease in the value of an asset calculated as the difference in the value of the asset when two economic events occur and when the difference is recognized on the occurrence of the second event as an anticipated reduction in wealth. -
18 unrealized gain
The anticipated increase in the value of an asset calculated as the difference in the value of the asset when two economic events occur and when the difference is recognized on the occurrence of the second event as an anticipated increase in wealth. -
19 goodwill
The difference between the perceived value and the book value of an asset. -
20 reducing balance depreciation
A method of calculating the depreciation of a fixed asset as a fixed percentage of its net book value at the start of each depreciation period.English-Arabic terms dictionary > reducing balance depreciation
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