depreciation charge

См. также в других словарях:

• depreciation charge — noun an amount periodically charged to expense or against revenue in compensation for depreciation of property • Hypernyms: ↑charge * * * noun : an amount in accounting that is commonly a fixed percentage of the original cost of a property and… …   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

• depreciation — The amount by which a fixed asset s accounting or book value is periodically reduced to reflect the fact that the economic value of the asset is steadily reduced by a combination of wear and tear from use, age, and/or obsolescence. The offsetting …   Financial and business terms

• Depreciation — A non cash expense that provides a source of free cash flow. Amount allocated during the period to amortize the cost of acquiring Long term assets over the useful life of the assets. The New York Times Financial Glossary * * * US… …   Financial and business terms

• depreciation — de·pre·ci·a·tion /di ˌprē shē ā shən/ n 1: any decrease in the value of property (as machinery) for the purpose of taxation that cannot be offset by current repairs and is carried on company books as a yearly charge amortizing the original cost… …   Law dictionary

• charge — The document evidencing mortgage security required by Crown Law (law derived from English law). A Fixed Charge refers to a defined set of assets and is usually registered. A Floating Charge refers to other assets which change from time to time (… …   Financial and business terms

• depreciation — /di pree shee ay sheuhn/, n. 1. decrease in value due to wear and tear, decay, decline in price, etc. 2. such a decrease as allowed in computing the value of property for tax purposes. 3. a decrease in the purchasing or exchange value of money. 4 …   Universalium

• linear depreciation — Depreciation charges that, when plotted on a graph against time on the x axis, result in a straight line, as a constant amount per annum is written off the assets concerned. Both the straight line method of depreciation and the rate per unit of… …   Accounting dictionary

• linear depreciation — Depreciation charges that, when plotted on a graph against time on the x axis, result in a straight line, as a constant amount per annum is written off the assets concerned. Both the straight line method of depreciation and the rate per unit of… …   Big dictionary of business and management

• charge per unit — noun amount of a charge or payment relative to some basis a 10 minute phone call at that rate would cost $5 • Syn: ↑rate • Hypernyms: ↑charge • Hyponyms: ↑pay rate, ↑rate of pay, ↑ …   Useful english dictionary

• Dépréciation (informatique) —  Pour l’article homonyme, voir Dépréciation.  La dépréciation est, dans le domaine du développement logiciel, la situation où une ancienne fonctionnalité est considérée comme obsolète au regard d un nouveau standard, et où, bien qu elle …   Wikipédia en Français