depreciation charges

См. также в других словарях:

• 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 — /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

• depreciation accounting — noun : a branch of accounting that deals with systematically distributing or allocating the cost or other basic value of a fixed asset over its estimated useful life by periodic charges to expense or against revenue …   Useful english 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, 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

• Operating income before depreciation and amortization — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• fixed charges — Costs that do not vary with changes in output and would continue even if a firm produced no output at all, such as most management expenses, interests on bonded debt, depreciation, property taxes, and other irreducible overhead. Dictionary from… …   Law dictionary

• accrued depreciation — Formerly called accumulated depreciation. An accumulation of charges made over a period of time for the replacement of a fixed asset. The portion of the useful service life which for tax and financial statement purposes has expired. State ex rel …   Black's law dictionary

• accrued depreciation — Formerly called accumulated depreciation. An accumulation of charges made over a period of time for the replacement of a fixed asset. The portion of the useful service life which for tax and financial statement purposes has expired. State ex rel …   Black's law dictionary