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1 low-value pool depreciation
"In Australia, a fixed-asset depreciation method. Depreciation is calculated as the sum of low-cost assets (acquisitions) added to the pool in the current fiscal year + second element costs (acquisition adjustments) added in the current fiscal year (depreciated using the low-value pool percentage first-year rate regardless of when they were acquired in the year) + low-value assets added to the pool in the current fiscal year + closing net book value from the previous year (depreciated using the low-value pool percentage rate)."English-Arabic terms dictionary > low-value pool depreciation
См. также в других словарях:
Depreciated Cost — 1. The value of an asset net of all accumulated depreciation that has been recorded against it. It follows the formula of: Depreciated Cost = Purchase Price (or cost basis) – Cumulative Depreciation Depreciated cost is also known as the net … Investment dictionary
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depreciated value — depreciated cost … Accounting dictionary
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replacement cost insurance — insurance that pays out the full amount required to replace damaged property with new property, without taking into account the depreciated value of the property. Bloomberg Financial Dictionary … Financial and business terms
