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depreciable capital

См. также в других словарях:

  • 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

  • capital assets — Assets which are held other than as trading assets. + capital assets USA All property held by a taxpayer unless specifically excluded under the IRC (IRC § 1221(a)). The following types of property are generally excluded from the definition of… …   Law dictionary

  • Capital Cost Allowance — (CCA) is effectively the means by which Canadians may claim depreciation expense. Depreciable items are deemed to belong to different classes which depreciate at different rates and are subject to different rules. For the most common classes the… …   Wikipedia

  • 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

  • capital costs — Costs for improvements to property; such are depreciable over the useful life of the improvements …   Black's law dictionary

  • capital costs — Costs for improvements to property; such are depreciable over the useful life of the improvements …   Black's law dictionary

  • Mt. Morris Drive-in Theatre Co. v. Commissioner — Mt. Morris Drive in Theatre Co. v. Commissioner., 25 T.C. 272 (1955)[1], was a case in which the court considered whether the $8,224 spent to construct a drive in theatre s drainage system was deductible as an ordinary and necessary business… …   Wikipedia

  • Midland Empire Packing Company v. Commissioner — of Internal Revenue Court United States Tax Court Date decided April 19, 1950 Citation(s) 14 T.C. 635 Judge(s) sitting Arundell Case opinions …   Wikipedia

  • Depreciation Recapture — The gain received from the sale of depreciable capital property that must be reported as income. Depreciation recapture is assessed when the tax basis of an asset exceeds the sale price. The difference between these figures is thus recaptured by… …   Investment 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

  • Teoría del cargo y del abono — Se refiere al efecto que tienen las transacciones comerciales sin alterar la ecuación patrimonial. Cada transacción afecta el balance, cambia los valores en el patrimonio, pero sin alterar la igualdad de la ecuación. En cada una de esas… …   Wikipedia Español

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