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cost method

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  • cost method — savikainos metodas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Apskaitos metodas, pagal kurį investicijos apskaitoje registruojamos įsigijimo savikaina. Pagal savikainos metodą veiklos rezultatų… …   Lithuanian dictionary (lietuvių žodynas)

  • cost method of accounting — Cost method. The practice of recording the value of assets in terms of their cost. See also cost (cost accounting). See also accounting …   Black's law dictionary

  • cost method of accounting — Cost method. The practice of recording the value of assets in terms of their cost. See also cost (cost accounting). See also accounting …   Black's law dictionary

  • Average cost method — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Alternative Minimum Cost Method — An ERISA approved method of funding pension plans. Pension plan administrators have two choices available to them when it comes to plan funding. The plan can be funded according to either the actuarial cost method or the accrued benefit cost… …   Investment dictionary

  • Aggregate Level Cost Method — An acturial cost method that tries to match and allocate the cost and benefit of a pension plan over the span of the plan s life. The Aggregate Level Cost Method typically takes the present value of benefits minus asset value and spreads the… …   Investment dictionary

  • Average-Cost Method — A costing method by which the value of a pool of assets or expenses is assumed to be equal to the average cost of the assets or expenses in the pool. For example, if one share of Company A s stock is purchased on June 1 for $50.00, again on June… …   Investment dictionary

  • depreciated replacement cost method — turto pakeitimo išlaidų atimant nusidėvėjimo vertę skaičiavimo būdas statusas T sritis turto vertinimas apibrėžtis Išlaidų metodo vertės skaičiavimo būdas, kuriuo turto vertė nustatoma iš apskaičiuotų turto pakeitimo sąnaudų atimant fizinio ir… …   Lithuanian dictionary (lietuvių žodynas)

  • Actuarial Cost Method — A method used by actuaries to calculate the amount a company must pay periodically to cover its pension expenses. The two main methods used are the cost approach and the benefit approach. The cost approach calculates total final benefits based on …   Investment dictionary

  • Full-Cost Method — An accounting system used by companies that incur exploration costs for oil and natural gas that does not differentiate between operating expenses associated with successful and unsuccessful exploration projects. Regardless of the outcome,… …   Investment dictionary

  • Метод амортизации по стоимости замещения (REPLACEMENT COST METHOD OF DEPRECIATION)  — Расчет амортизационных расходов за период не по исторической стоимости, а на базе стоимости замещения. См. также Стоимость замещения (Replacement Cost) …   Словарь терминов по управленческому учету

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