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capitalized costs

См. также в других словарях:

  • Capitalized Cost — An expense that is added to the cost basis of a fixed asset on a company s balance sheet. Capitalized Costs are incurred when building or financing fixed assets. Capitalized Costs are not expensed in the period they were incurred, but recognized… …   Investment dictionary

  • Capitalized — Recorded in asset accounts and then depreciated or amortized, as is appropriate for expenditures for items with useful lives greater than one year. The New York Times Financial Glossary * * * capitalized cap‧i‧tal‧ized [ˈkæptl aɪzd] also… …   Financial and business terms

  • capitalized — Recorded in asset accounts and then depreciated or amortized, as is appropriate for expenditures for items with useful lives longer than one year. Bloomberg Financial Dictionary * * * capitalized cap‧i‧tal‧ized [ˈkæptl aɪzd] also capitalised… …   Financial and business terms

  • Capitalized Cost Reduction — Any upfront payment that reduces the cost of financing. Capitalized cost reduction is generally associated with the purchase or lease of an automobile, and reduces the monthly payment owed if the vehicle is financed. Reductions can be made from… …   Investment dictionary

  • Production costs —   Costs incurred to operate and maintain wells and related equipment and facilities, including depreciation and applicable operating costs of support equipment and facilities and other costs of operating and maintaining those wells and related… …   Energy terms

  • borrowing costs — Costs that are incurred when an organization borrows money. Interest payments are an example of borrowing costs. Borrowing costs may be recognized as an expense when incurred or capitalized as part of the cost of an asset. For listed companies in …   Accounting dictionary

  • borrowing costs — Costs that are incurred when an organization borrows money. Interest payments are an example of borrowing costs. In accounting, borrowing costs may be recognized as an expense when incurred or capitalized as part of the cost of an asset. For… …   Big dictionary of business and management

  • intangible drilling costs — Costs incurred incident to and necessary for the drilling and preparation of oil or gas wells for production that have no salvage value. Under I.R.C. No. 263, such costs may be deducted in the year paid rather than capitalized and depreciated …   Black's law dictionary

  • intangible drilling costs — Costs incurred incident to and necessary for the drilling and preparation of oil or gas wells for production that have no salvage value. Under I.R.C. No. 263, such costs may be deducted in the year paid rather than capitalized and depreciated …   Black's law dictionary

  • Deferred Acquisition Costs — (DAC) is a term commonly used in the insurance business. It describes the practice of deferring the cost of acquiring a new customer over the duration of the insurance contract. Insurance companies face large upfront costs incurred in issuing new …   Wikipedia

  • Demand-side management costs —   The costs incurred by the utility to achieve the capacity and energy savings from the Demand Side Management Program. Costs incurred by customers or third parties are to be excluded. The costs are to be reported in thousands of dollars… …   Energy terms

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