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1 амортизируемая база
1) Accounting: (актива) depreciable amount (http://finance.trworkshop.net/2010/04/30/расходы-vs-затраты-и-costs-vs-expenses/\#comments)2) Taxes: depreciable baseУниверсальный русско-английский словарь > амортизируемая база
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2 амортизируемая стоимость
1) Economy: depreciable cost (стоимость нового элемента основного капитала минус ликвидационная стоимость)2) Accounting: depreciable cost (стоимость приобретения минус ликвидационная стоимость), depreciable cost (равная себестоимости средства за минусом его ликвидационной стоимости (residual value)), depreciable value (первоначальная стоимость минус ликвидационная стоимость)3) Business: depreciation base4) Audit: depreciable amountУниверсальный русско-английский словарь > амортизируемая стоимость
См. также в других словарях:
Half-Year Convention For Depreciation — A depreciation schedule that treats all property acquired during the year as being acquired exactly in the middle of the year. This means that only half of the full year depreciation is allowed in the first year, with the remaining balance being… … Investment dictionary
Capital gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… … Wikipedia
Corporate tax — Taxation An aspect of fiscal policy … Wikipedia
Nebraska — This article is about the U.S. state. For other uses, see Nebraska (disambiguation). State of Nebraska … Wikipedia
Depreciación — Saltar a navegación, búsqueda Dentro del ámbito de la economía, el término depreciación es una reducción anual del valor de una propiedad, planta o equipo. La depreciación puede venir motivada por tres motivos; El uso, el paso del tiempo y la… … Wikipedia Español
Tax deduction — This article is about the deduction of expenses for the purpose of calculating taxable income. For tax deducted at source, see Withholding tax. Taxation An aspect of fiscal policy … Wikipedia
Capital asset — has two related meanings in the fields of accounting and financial economics. In accounting, a capital asset is an asset that is recorded on a balance sheet as capital that is, property that creates more property, e.g. a factory that creates… … Wikipedia
income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… … Universalium
sale and leaseback — A lease that is initiated when a firm sells an asset it owns to another firm and simultaneously leases the asset back for its own use. A sale of an asset to a vendee who immediately leases back to the vendor. The usual objectives are (1) to free… … Black's law dictionary
