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121 out-of-pocket
adjectivepaid in cash; paid out of your own pocket:نَقْدا، من جَيْبِكout-of-pocket expenses.
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122 κατάλεπτον
A petty cash', minor expenses, PTeb.120.85 (i B.C.), POxy.1729.6, 13 (iv A.D.).Greek-English dictionary (Αγγλικά Ελληνικά-λεξικό) > κατάλεπτον
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123 advance payment
Finan amount paid before it is earned or incurred, for example, a prepayment by an importer to an exporter before goods are shipped, or a cash advance for travel expenses -
124 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 rules.jpg)
or 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. -
125 whakapaunga
statement of income and expenditure; cash flow statement; expenditure; expenses
См. также в других словарях:
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cash flow — 1) The movement of cash in and out of a business. A cash flow statement shows the inflows and outflows of cash and cash equivalents for a business over an accounting period under various set headings. In the UK, Financial Reporting Standard 1… … Big dictionary of business and management
cash flow — noun the excess of cash revenues over cash outlays in a give period of time (not including non cash expenses) • Hypernyms: ↑income * * * cash flow, a business firm s net income plus depreciation, amortization, and other costs not involving actual … Useful english dictionary
Cash flow from operations — A firm s net cash inflow resulting directly from its regular operations (disregarding extraordinary items such as the sale of fixed assets or transaction costs associated with issuing securities), calculated as the sum of net income plus non cash … Financial and business terms
cash earnings — A firm s cash revenues less cash expenses, which excludes the costs of depreciation. Bloomberg Financial Dictionary … Financial and business terms
cash underpinning agreement: synopsis — A note of the main terms of a cash underpinning arrangement (also known as a cash underwritten alternative) applying on a takeover bid. A cash underpinning arrangement (also known as a cash underwritten alternative) will be required where the… … Law dictionary
cash flow — n. The total money generated; the cash remaining when all expenses are paid. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008. cash flow … Law dictionary
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Cash out refinancing — (in the case of real property) occurs when a loan is taken out on property already owned, and the loan amount is above and beyond the cost of transaction, payoff of existing liens, and related expenses.DefinitionStrictly speaking all refinancing… … Wikipedia
cash method — cash meth·od n: cash basis at basis Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. cash method … Law dictionary
cash method of accounting — A method of accounting in which income is accounted for when actually received (not, for instance, when an order is taken) and expenses are reported when actually paid (not when liability for paying them is incurred, such as making an order).… … Law dictionary
