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1 depreciation and amortization
Stock Exchange: DAУниверсальный русско-английский словарь > depreciation and amortization
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2 Earnings Before Interest, Taxes, Depreciation, and Amortization
Banking: EBITDAУниверсальный русско-английский словарь > Earnings Before Interest, Taxes, Depreciation, and Amortization
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3 depletion depreciation and amortization
Sakhalin S: DD & AУниверсальный русско-английский словарь > depletion depreciation and amortization
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4 earnings before interest, taxes, depreciation, and amortization
Banking: EBITDAУниверсальный русско-английский словарь > earnings before interest, taxes, depreciation, and amortization
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5 Операционная прибыль до вычета износа основных средств и амортизации нематериальных активов (Operating Income Before Depreciation and Amortization)
Accounting: OIBDAУниверсальный русско-английский словарь > Операционная прибыль до вычета износа основных средств и амортизации нематериальных активов (Operating Income Before Depreciation and Amortization)
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6 earnings before interest, tax, depreciation, and amortization
The ultimate business dictionary > earnings before interest, tax, depreciation, and amortization
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7 Earnings Before Interest Depreciation Taxes And Amortization
Business: EBIDTAУниверсальный русско-английский словарь > Earnings Before Interest Depreciation Taxes And Amortization
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8 amortization
Fin1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.EXAMPLEFor tax purposes, the distinction is not always made between amortization and depreciation, yet amortization remains a viable financial accounting concept in its own right.It is computed using the straight-line method of depreciation: divide the initial cost of the intangible asset by the estimated useful life of that asset.Initial cost/useful life = amortization per yearFor example, if it costs $10,000 to acquire a patent and it has an estimated useful life of 10 years, the amortized amount per year is $1,000.$10,000/10 = $1,000 per yearThe amount of amortization accumulated since the asset was acquired appears on the organization’s balance sheet as a deduction under the amortized asset.While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules are different in each country, and are occasionally changed, so it is necessary to stay abreast of them and rely on expert advice.For financial reporting purposes, an intangible asset is amortized over a period of years. The amortizable life—“useful life”—of an intangible asset is the period over which it gives economic benefit.Intangibles that can be amortized can include:Copyrights, based on the amount paid either to purchase them or to develop them internally, plus the costs incurred in producing the work (wages or materials, for example). At present, a copyright is granted to a corporation for 75 years, and to an individual for the life of the author plus 50 years. However, the estimated useful life of a copyright is usually far less than its legal life, and it is generally amortized over a fairly short period;Cost of a franchise, including any fees paid to the franchiser, as well legal costs or expenses incurred in the acquisition. A franchise granted for a limited period should be amortized over its life. If the franchise has an indefinite life, it should be amortized over a reasonable period not to exceed 40 years;Covenants not to compete: an agreement by the seller of a business not to engage in a competing business in a certain area for a specific period of time. The cost of the not-tocompete covenant should be amortized over the period covered by the covenant unless its estimated economic life is expected to be less;Easement costs that grant a right of way may be amortized if there is a limited and specified life; Organization costs incurred when forming a corporation or a partnership, including legal fees, accounting services, incorporation fees, and other related services.Organization costs are usually amortized over 60 months;Patents, both those developed internally and those purchased. If developed internally, a patent’s “amortizable basis” includes legal fees incurred during the application process. A patent should be amortized over its legal life or its economic life, whichever is the shorter;Trademarks, brands, and trade names, which should be written off over a period not to exceed 40 years;Other types of property that may be amortized include certain intangible drilling costs, circulation costs, mine development costs, pollution control facilities, and reforestation expenditures;Certain intangibles cannot be amortized, but may be depreciated using a straight-line approach if they have “determinable” useful life. Because the rules are different in each country and are subject to change, it is essential to rely on specialist advice.2. the repayment of the principal and interest on a loan in equal amounts over a period of time -
9 Earnings Before Interest, Taxes, Depreciation, Amortization and Rent
Abbreviation: EBITDARУниверсальный русско-английский словарь > Earnings Before Interest, Taxes, Depreciation, Amortization and Rent
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10 правила амортизации
Banks. Exchanges. Accounting. (Russian-English) > правила амортизации
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11 EBITDA
abbr. Finearnings before interest, tax, depreciation, and amortization: The earnings generated by a business’s fundamental operating performance, frequently used in accounting ratios for comparison with other companies. Interest on borrowings, tax payable on those profits, depreciation, and amortization are excluded on the basis that they can distort the underlying performance.EXAMPLEIt is calculated as follows:Revenue – Expenses (excluding tax and interest, depreciation, etc.) = EBITDAIt is important to note that EBITDA ignores many factors that impact true cash flow, such as working capital, debt payments and other fixed expenses. Even so, it may be useful in terms of evaluating firms in the same industry with widely different capital structures, tax rates and depreciation policies. -
12 доходы до вычета процентов, налогов, обесценения и амортизационных отчислений
- EBITDA
- Earnings (Profit) before Interest, Taxes, depreciation and amortization
доходы до вычета процентов, налогов, обесценения и амортизационных отчислений
Часто переводится как прибыль, широко распространенный показатель МСФО, характеризующий операционную деятельность производственного предприятия (фирмы). Рассчитывается так: Чистая прибыль ± Экстраординарные расходы + Выплата дивидендов миноритариям + Налоги ± Финансовый результат + Амортизационные отчисления = EBITDA Под термином «амортизационные отчисления» здесь понимаются отчисления, связанные с износом материальных активов (depreciation) и снижением стоимости нематериальных активов (amortization), особенно гудвилла. Этот показатель часто используется для характеристики молодых, быстро растущих компаний или компаний, быстро списывающих свои активы. EBITDA полезна в межстрановых сопоставлениях, так как не включает национальные налоги. Она обычно применяется в сочетании с другими показателями в разного рода коэффициентах.
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EN
- EBITDA
- Earnings (Profit) before Interest, Taxes, depreciation and amortization
Русско-английский словарь нормативно-технической терминологии > доходы до вычета процентов, налогов, обесценения и амортизационных отчислений
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13 прибыль от обычной деятельности до вычета процентов, налогов, износа и амортизации
Универсальный русско-английский словарь > прибыль от обычной деятельности до вычета процентов, налогов, износа и амортизации
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14 EBITDA
EBITDA m(n), Ebitda m(n) (Abk. für earnings before interest, taxes, depreciation and amortization) FIN, RW EBITDA, Ebitda, earnings before interest, taxes, depreciation and amortization (Synonym: Gewinn vor Zinsen, Steuern und Abschreibungen auf Goodwill und Sachanlagen, Ergebnis vor Zinsen, Steuern und Abschreibungen auf Sachanlagen und immaterielle Vermögenswerte) -
15 Производственная прибыль (прибыль от непосредственных операций предприятия) до начисления износа и амортизационных отчислений
Accounting: OIBDA - Operating Income before Depreciation and AmortizationУниверсальный русско-английский словарь > Производственная прибыль (прибыль от непосредственных операций предприятия) до начисления износа и амортизационных отчислений
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16 доход до уплаты процентов, налогов, начисления износа и амортизации
Stock Exchange: earnings before interest, taxes, depreciation, and amortizationУниверсальный русско-английский словарь > доход до уплаты процентов, налогов, начисления износа и амортизации
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17 затраты по износу основных средств
Универсальный русско-английский словарь > затраты по износу основных средств
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18 истощение, износ и амортизация
Sakhalin S: depletion depreciation and amortizationУниверсальный русско-английский словарь > истощение, износ и амортизация
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19 накопленный резерв на износ и амортизацию
Универсальный русско-английский словарь > накопленный резерв на износ и амортизацию
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20 начисление износа и амортизационные отчисления
Business: depreciation and amortizationУниверсальный русско-английский словарь > начисление износа и амортизационные отчисления
См. также в других словарях:
Depreciation and amortization of property, plant, and equipment — The monthly provision for depreciation and amortization (applicable to utility property other than electric plant, electric plant in service, and equipment). U.S. Dept. of Energy, Energy Information Administration s Energy Glossary … Energy terms
Earnings before interest, taxes, depreciation and amortization — (EBITDA) is a non GAAP metric that can be used to evaluate a company s profitability.::EBITDA = Operating Revenue – Operating Expenses + Other RevenueIts name comes from the fact that Operating Expenses do not include interest, taxes, or… … Wikipedia
Earnings Before Interest, Depreciation And Amortization - EBIDA — A measure of the earnings of a company that adds the interest expense, depreciation and amortization back to the net income number, but takes the tax expense into consideration. This measure is not as well known or used as often as its… … Investment dictionary
Operating income before depreciation and amortization — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Earnings Before Interest, Taxes, Depreciation and Amortization - EBITDA — An indicator of a company s financial performance which is calculated in the following EBITDA calculation: EBITDA is essentially net income with interest, taxes, depreciation, and amortization added back to it, and can be used to analyze and… … Investment dictionary
Operating Income Before Depreciation And Amortization - OIBDA — A non GAAP measure of financial performance used by companies to show profitability in continuing business activities, excluding the effects of capitalization and tax structure. Sometimes OIBDA is also considered to not include items such as… … Investment dictionary
Earnings before interest, taxes, depreciation, and amortization — En finance, l expression de langue anglaise Earnings before Interest, Taxes, Depreciation, and Amortization, connue par son sigle EBITDA désigne les revenus avant intérêts, impôts (taxes), dotations aux amortissements et provisions sur… … Wikipédia en Français
Earnings Before Interest, Tax, Depreciation and Amortization — Das EBITDA ist eine betriebswirtschaftliche Kennzahl, die in Zusammenhang mit dem erwirtschafteten Ertrag und Cash Flow eines Unternehmens in einem bestimmten Zeitraum steht. EBITDA ist die Abkürzung für englisch: earnings before interest, taxes … Deutsch Wikipedia
Earnings Before Interest, Taxes, Depreciation and Amortization — ( EBITDA) A financial measure defined as revenues less cost of goods sold and selling, general, and administrative expenses. In other words, operating and nonoperating profit before the deduction of interest and income taxes. depreciation and… … Financial and business terms
earnings before interest, tax, depreciation and amortization — ˌearnings before ˌinterest, ˌtax, depreciˌation and amortiˈzation abbreviation EBITDA noun [plural] ACCOUNTING TAX a company s profits for a particular period of time, not including interest payments on its debt, tax payments, and amounts to… … Financial and business terms
Earnings Before Interest Taxes Depreciation and Amortization — noun income before interest and taxes and depreciation and amortization have been subtracted; an indicator of a company s profitability that is watched by investors (especially in leveraged buyouts) • Syn: ↑EBITDA • Hypernyms: ↑income … Useful english dictionary