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1 double-declining balance depreciation method
Engineering: DDBУниверсальный русско-английский словарь > double-declining balance depreciation method
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2 declining balance method
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3 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. -
4 accelerated depreciation
Econ, Fina system used for computing the depreciation of some assets in a way that assumes that they depreciate faster in the early years of their acquisition. -
5 метод амортизации способом уменьшающегося остатка
Banks. Exchanges. Accounting. (Russian-English) > метод амортизации способом уменьшающегося остатка
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6 метод уменьшающегося остатка
1) General subject: diminishing-balance depreciation (метод ускоренной амортизации, при котором ежегодная амортизация рассчитывается как процент от текущей балансовой стоимости актива; = reducing-balance depreciation)2) Accounting: declining balance method (начисления износа/ амортизационных отчислений; один из способов ускоренного начисления износа, см.также reducing balance method (of depreciation) - англ.), declining balance method of depreciation (начисления износа/ амортизационных отчислений; один из способов ускоренного начисления износа, см.также reducing balance method (of depreciation) - англ.), reducing balance basis (http://finance.trworkshop.net/2010/04/30/расходы-vs-затраты-и-costs-vs-expenses/\#comments), reducing-balance depreciation (метод ускоренной амортизации, при котором ежегодная амортизация рассчитывается как процент от текущей балансовой стоимости актива), diminishing-balance method (метод ускоренной амортизации, при котором ежегодная амортизация рассчитывается как процент от текущей балансовой стоимости актива; = reducing-balance depreciation)3) Taxes: declining-balance depreciation methodУниверсальный русско-английский словарь > метод уменьшающегося остатка
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7 метод двойного уменьшающегося остатка
Универсальный русско-английский словарь > метод двойного уменьшающегося остатка
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8 метод ограниченного уменьшающегося остатка
Универсальный русско-английский словарь > метод ограниченного уменьшающегося остатка
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9 метод удвоенного процента уменьшения остатка при начислении износа
Engineering: double-declining balance depreciation methodУниверсальный русско-английский словарь > метод удвоенного процента уменьшения остатка при начислении износа
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10 метод амортизации двойного уменьшающегося баланса
Banks. Exchanges. Accounting. (Russian-English) > метод амортизации двойного уменьшающегося баланса
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11 degressive Abschreibung
degressive Abschreibung f 1. FIN declining-balance depreciation, reducing balance, double-declining balance; 2. RW declining-balance method, diminishing-balance method, reducing balance method, reducing-balance method (Verfahren)* * *f 1. < Finanz> declining-balance depreciation, reducing balance, double-declining balance; 2. < Rechnung> declining-balance method, diminishing-balance method, reducing balance method, reducing-balance method* * *degressive Abschreibung
declining-balance (reducing balance) depreciationBusiness german-english dictionary > degressive Abschreibung
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12 Abschreibung
Abschreibung f 1. FIN, RW writedown, depreciation, allowance for depreciation, depreciation allowance (Sachanlagevermögen); amortization (immaterielles Anlagevermögen = intangible fixed assets, insbesondere der Geschäftswert = goodwill; IAS 38); write-off, writeoff (außerplanmäßige Vollabschreibung, non-scheduled depreciation); (BE) capital allowance, writing-off; (AE) allowance for depreciation; 2. GRUND depreciation; 3. WIWI capital consumption, capital consumption allowance* * *f 1. < Geschäft> write-off, transcription; 2. < Grund> depreciation; 3. < Rechnung> amortizement, capital allowance (BE), writing-off, allowance for depreciation (AE), amortization; 4. <Vw> capital consumption, capital consumption allowance* * *Abschreibung
writeoff (US), charge-off, markdown, write-down, (einzelner Posten) item written off, (für Substanzverringerung) depletion, (für Wertminderung) [allowance for] depreciation, amortization, lost usefulness;
• nach Abschreibung aller Verluste after charging off all losses;
• 7b Abschreibung allowance on premises, [statutory] repairs allowance (deduction);
• altersbedingte Abschreibung depreciation for age;
• bilanzmäßig anerkannte Abschreibung balance-sheet depreciation;
• steuerlich anerkannte Abschreibung tax (business) depreciation, tax writeoff (US) (write-off, Br.);
• beschleunigte Abschreibung accelerated depreciation, emergency amortization, rapid writeoff (US);
• betriebsbedingte Abschreibungen plant write-offs (Br.);
• buchmäßige Abschreibung theoretical depreciation;
• degressive Abschreibung declining-balance (reducing balance) depreciation;
• geometrisch degressive Abschreibung double-declining balance depreciation;
• digitale Abschreibung sum-of-the-years digit method (US);
• entstandene Abschreibungen depreciation accruals;
• aufgrund natürlicher Abnutzung erforderliche Abschreibung physical depreciation;
• erhöhte Abschreibungen accelerated allowance (Br.);
• gebrauchsbedingte Abschreibung (Maschinen) wear-out;
• genehmigte Abschreibung allowance for depreciation (Br.);
• laufende Abschreibungen writing-down allowances (Br.);
• lineare Abschreibung straight-line [method of] depreciation (US);
• höchst mögliche Abschreibung maximum depreciation;
• normale Abschreibung ordinary depreciation;
• ordentliche Abschreibung depreciation according to plan;
• progressive Abschreibung sinking-fund method of depreciation (US);
• steuerbegünstigte vorzeitige Abschreibung accelerated allowance (Br.), emergency amortization, rapid writeoff (US);
• übermäßige Abschreibung excessive depreciation;
• verbrauchsbedingte Abschreibung physical depreciation;
• verdiente Abschreibung amount of depreciation earned;
• verkürzte Abschreibung accelerated writeoff (Br.);
• vollständige Abschreibung wholesale writing down;
• steuerlich zulässige Abschreibungen tax writeoffs (US), capital allowance (Br.);
• Abschreibung für Abnutzung depreciation for wear and tear (Br.), wear-and-tear allowance (Br.);
• Abschreibung für Anlagegüter (AfA) annual allowance (Br.);
• jährliche Abschreibung auf das Anlagevermögen capital allowance (Br.), depreciation on fixed assets, annual depreciation (allowance, Br.);
• Abschreibung im Anschaffungsjahr first-year allowance (Br.);
• Abschreibung nach Anschaffungswerten historic-cost depreciation;
• Abschreibung auf Basis der erbrachten Leistung service output depreciation method;
• Abschreibungen auf Betriebsanlagen depreciation of industrial equipment, allowance on plant (Br.);
• Abschreibung auf die Betriebs- und Geschäftsausstattung depreciation on office furniture and equipment;
• Abschreibungen auf Betriebsanlagen und Zubehör plant and material writeoffs;
• Abschreibungen auf das Betriebsvermögen works depreciation;
• Abschreibung vom jeweiligen Buchwert written-down value;
• Abschreibungen für Devisenverluste writeoffs for losses on foreign exchange (US);
• Abschreibungen auf Einrichtungsgegenstände capital allowances on furniture (Br.);
• Abschreibung auf Fabrikgebäude mills and factories allowance (Br.);
• Abschreibung auf Finanzanlagen writedowns and other valuation adjustments of investments;
• Abschreibungen für Gebäude depreciation of buildings;
• Abschreibung auf gewerblich genutzte Gebäude industrial building allowance (Br.);
• Abschreibung auf Gebäudekonto (für Gebäudeabnutzung) reduction of premises account;
• Abschreibungen und Gewinne retentions;
• Abschreibungen plus nicht ausgeschüttete Gewinne business savings, net cashflow;
• Abschreibungen auf Grundstücke real-estate depreciation, depreciation of premises (property owned);
• Abschreibungen auf das Grundstücksvermögen depreciation on land;
• Abschreibungen auf Industriebauten industrial building allowance (Br.);
• Abschreibung für Investitionen investment allowance (Br.);
• Abschreibung von Lagerbeständen inventory writedown;
• hundertprozentige steuerliche Abschreibungen für Maschinen und Betriebsausrüstung im Anlaufsjahr 100% first-year tax relief on new machinery and plant;
• Abschreibung auf den Maschinenpark depreciation on machinery;
• Abschreibung im Rahmen der volkswirtschaftlichen Gesamtrechnung maintaining capital intact;
• Abschreibung auf Rationalisierungsinvestitionen functional depreciation;
• Abschreibungen auf Sachanlagen depreciation on tangible assets;
• Abschreibung für Substanzverringerung (Substanzverzehr, Substanzverlust) depletion allowance (Br.) (expenses);
• Abschreibungen auf Verwaltungsgebäude reductions of premises account;
• Abschreibungen auf Warenbestände inventory writedowns;
• Abschreibung auf Werksanlagen depreciation on plant;
• Abschreibung für Wertminderung allowance for wear and tear (Br.);
• Abschreibung nach Wiederbeschaffungskosten replacement-cost depreciation;
• Abschreibung vom Wiederbeschaffungswert depreciation on replacement value;
• Abschreibung auf Wirtschaftsgebäude agricultural building allowance (Br.);
• Abschreibungen auf die Preise abwälzen to charge depreciation of equipment onto costs;
• Abschreibung aussetzen to interrupt depreciation;
• mit Abschreibungen belasten to charge depreciations;
• zulässige Abschreibung auf das Anlagevermögen berechnen to compute allowance (Br.) (depreciation);
• steuerliche Abschreibungen vornehmen können to gain relief;
• steuerlich zulässige Abschreibungen in Anspruch nehmen to claim capital allowance (Br.);
• als steuerlich zulässige Abschreibung anerkannt sein to qualify for capital allowances (Br.);
• mit Abschreibungen belastet sein to be burdened with charges of depreciations;
• seine Abschreibungen verdienen to earn one’s depreciation;
• Abschreibung [zeitlich] verteilen to allocate depreciation;
• seine Abschreibungen steuerlich über mehrere Jahre verteilen to spread one’s depreciation over several years;
• Abschreibungen vornehmen to write off (down), to charge depreciations, to depreciate;
• steuerlich anerkannte Abschreibungen vornehmen to depreciate for tax purposes;
• Abschreibungen auf Kapitalanlagegüter steuerlich vortragen to carry forward capital allowance (Br.);
• 2% des Hauswertes pro Jahr für Abschreibungen zulassen to compute the writing-down on the basis of 2% per year of the cost of the building (Br.);
• für Abschreibungen zurückstellen to allow for depreciation. -
13 начисление износа методом убывающего остатка
Универсальный русско-английский словарь > начисление износа методом убывающего остатка
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14 метод уменьшающегося остатка
один из способов ускоренного начисления износа. См. (reducing balance method) (of depreciation) - англ.
Специализированный русско-английский словарь бухгалтерских терминов > метод уменьшающегося остатка
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15 метод уменьшающегося остатка начисления износа/ амортизационных отчислений
один из способов ускоренного начисления износа. См. (reducing balance method) (of depreciation) - англ.
Специализированный русско-английский словарь бухгалтерских терминов > метод уменьшающегося остатка начисления износа/ амортизационных отчислений
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16 начисление износа методом убывающего остатка
Русско-английский словарь по экономии > начисление износа методом убывающего остатка
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17 Abschreibungsmethode
Abschreibungsmethode f RW, WIWI method of depreciation, depreciation method* * *Abschreibungsmethode
depreciation (retirement) method;
• auf dem Umfang der Anlagebenutzung beruhende Abschreibungsmethode output method of calculating depreciation (US);
• degressive Abschreibungsmethode declining-balance (reducing-fraction) method of depreciation;
• arithmetisch degressive (digitale) Abschreibungsmethode sum-of-years digits method of depreciation (US);
• direkte Abschreibungsmethode direct method of depreciation;
• indirekte Abschreibungsmethode indirect method of depreciation;
• lineare Abschreibungsmethode straight-line (US) (flat-rate) method of depreciation;
• gleichmäßige Abschreibungsmethode vom Anschaffungswert straight-line method of calculating depreciation (US);
• Abschreibungsmethode vom Anschaffungswert mit fallenden Quoten reducing-fraction method of calculating depreciation;
• Abschreibungsmethode auf der Basis der erbrachten Leistungen service output depreciation method;
• gleichmäßige Abschreibungsmethode vom Buchwert fixed percentage (diminishing-value) method of depreciation;
• kombinierte Abschreibungsmethode und Erhaltungsmethode combined depreciation and upkeep method;
• Abschreibungsmethode nach Gewinn und Rentabilität output method of calculating depreciation;
• Abschreibungsmethode nach Quoten time method of calculating depreciation (US);
• Abschreibungsmethode mit gleichmäßigen Quoten straight-line method of calculating depreciation;
• Abschreibungsmethode mit steigenden Quoten sinking-fund method of calculating depreciation;
• Abschreibungsmethode nach Terminquoten time-method of calculating depreciation (US). -
18 saldoavskrivning
subst. reducing balance (method of) depreciation subst. US: declining balance (method of) depreciation -
19 метод уменьшающегося остатка начисления износа
для определения износа остаточную на начало периода стоимость активов умножают на постоянный коэффициент r, который рассчитывается по формуле: r = 1 - (R/C)1/n, где n - срок эксплуатации, R - ликвидационная стоимость и С - себестоимость активов. Также (declining balance method) - амер.
Специализированный русско-английский словарь бухгалтерских терминов > метод уменьшающегося остатка начисления износа
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20 дегрессивная амортизация
1) Economy: degressive depreciation (характеризующаяся снижением нормы амортизации в последующие периоды)2) SAP.fin. declining-balance method of depreciationУниверсальный русско-английский словарь > дегрессивная амортизация
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См. также в других словарях:
double declining balance depreciation method — UK US noun [S] ACCOUNTING ► DOUBLE DECLINING BALANCE METHOD(Cf. ↑double declining balance method) … Financial and business terms
double-declining-balance depreciation method — ( DDB) An accounting methodology in which the depreciation rate used is double the rate used under the straight line method. In addition, the rate is applied to the full purchase cost of the asset, whereas under the straight line depreciation… … Financial and business terms
Double-declining-balance depreciation — Method of accelerated depreciation. The New York Times Financial Glossary … Financial and business terms
double-declining-balance depreciation — Method of accelerated depreciation. Bloomberg Financial Dictionary … Financial and business terms
declining balance method — ➔ method * * * declining balance method UK US noun [S] (also diminishing balance method, also reducing balance method) ► ACCOUNTING a way of depreciating (= reducing the value of) a fixed asset in a company s accounts , in which the asset s v … Financial and business terms
double declining balance method — UK US noun [S] (also double declining balance, also double declining balance depreciation method, also 200 percent declining balance method) ACCOUNTING ► the method of calculating the loss in the value of an asset over its useful life in which… … Financial and business terms
method — meth‧od [ˈmeθəd] noun [countable] a planned way of doing something, especially one that a lot of people use: method of • It is best to consider all methods of figuring your annual income tax before deciding on any one option. method for • A buy… … Financial and business terms
Declining Balance Method — A common depreciation calculation system that involves applying the depreciation rate against the non depreciated balance. Instead of spreading the cost of the asset evenly over its life, this system expenses the asset at a constant rate, which… … Investment dictionary
declining-balance method — ̷ ̷ ¦ ̷ ̷ ̷ ̷ ¦ ̷ ̷ ̷ ̷ noun : a method of calculating periodic depreciation that involves the determining at regular (as annual) intervals throughout the expected life of an asset of equal percentage amounts of a cost balance which is… … Useful english dictionary
Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… … Wikipedia
double declining balance method — A method of depreciation in which the historical cost (or revalued amount) of an asset less its estimated residual value (see net residual value) is divided by the number of years of its estimated useful life and the resulting amount is… … Accounting dictionary
