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1 depreciation
Gen Mgtan allocation of the cost of an asset over a period of time for accounting and tax purposes. Depreciation is charged against earnings, on the basis that the use of capital assets is a legitimate cost of doing business. Depreciation is also a noncash expense that is added into net income to determine cash-flow in a given accounting period.EXAMPLETo qualify for depreciation, assets must be items used in the business that wear out, become obsolete, or lose value over time from natural causes or circumstances, and they must have a useful life beyond a single tax year. Examples include vehicles, machines equipment, furnishings, and buildings, plus major additions or improvements to such assets. Some intangible assets also can be included under certain conditions. Land, personal assets, stock, leased or rented property, and a company’s employees cannot be depreciated.Straight-line depreciation is the most straightforward method. It assumes that the net cost of an asset should be written off in equal amounts over its life. The formula used is:(Original cost – scrap value)/Useful life (years)For example, if a vehicle cost $20,000 and can be expected to serve the business for seven years, its original cost would be divided by its useful life:(30,000 – 2,000)/7 = 4,000 per yearThe $4,000 becomes a depreciation expense that is reported on the company’s year-end income statement under “operation expenses.”In theory, an asset should be depreciated over the actual number of years that it will be used, according to its actual drop in value each year. At the end of each year, all the depreciation claimed to date is subtracted from its cost in order to arrive at its book value, which would equal its market value. At the end of its useful business life, any undepreciated portion would represent the salvage value for which it could be sold or scrapped.For tax purposes, some accountants prefer to use accelerated depreciation to record larger amounts of depreciation in the asset’s early years in order to reduce tax bills as soon as possible. In contrast to the straight-line method, the declining-balance method assumes that the asset depreciates more in its earlier years of use. The table opposite compares the depreciation amounts that would be available, under these two methods, for a $1,000 asset that is expected to be used for five years and then sold for $100 in scrap.The depreciation method to be used for a particular asset is fixed at the time that the asset is first placed in service. Whatever rules.jpg)
or tables are in effect for that year must be followed as long as the asset is owned.Depreciation laws and regulations change frequently over the years as a result of government policy changes, so a company owning property over a long period may have to use several different depreciation methods. -
2 Class Life Asset Depreciation Range
Accounting: CLADRУниверсальный русско-английский словарь > Class Life Asset Depreciation Range
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3 Computer Assisted Depreciation and Life Analysis System
Transport: CADLASУниверсальный русско-английский словарь > Computer Assisted Depreciation and Life Analysis System
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4 срок амортизации
1) Engineering: depreciation period2) Economy: asset life, depreciable life, depreciation date, life3) Accounting: depreciation life4) Audit: amortisation period5) Robots: amortization time6) SAP.fin. depreciation term7) Electrical engineering: depreciation period (электростанции) -
5 digitale Abschreibung
digitale Abschreibung f FIN, RW sum-of-the-digits method (of depreciation), sum-of-the-years digit method of depreciation, life period method (Synonym: arithmetisch-degressive Abschreibung)* * *f <Finanz, Rechnung> sum-of-the-digits method, sum-of-the-digits method of depreciation, sum-of-the-years digit method of depreciation, life period method (Synonym: arithmetisch-degressive Abschreibung)* * *digitale Abschreibung
sum-of-the-years digit method (US) -
6 digitale Abschreibungsmethode
digitale Abschreibungsmethode f FIN, RW sum-of-the-digits method, sum-of-the-digits method of depreciation, sum-of-the-years digit method of depreciation, life period method (Synonym: arithmetisch-degressive Abschreibung)* * *f <Finanz, Rechnung> sum-of-the-digits method, sum-of-the-digits method of depreciation, sum-of-the-years digit method of depreciation, life period method (Synonym: arithmetisch-degressive Abschreibung)Business german-english dictionary > digitale Abschreibungsmethode
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7 амортизационные отчисления
В бухгалтерской практике амортизационные отчисления рассчитываются двумя методами: линейным методом (когда стоимость актива постепенно списывается равными частями в течение срока амортизации актива) и методом уменьшения баланса (когда попериодные амортизационные отчисления постепенно уменьшаются в течение всего амортизационного срока актива). — In accountancy practice, depreciation deductions are calculated by two methods: the straight-line method (where the asset value is written off by equal installments over its estimated life) and the reducing-balance method (where depreciation charge per period gradually diminishes throughout the asset's life).
Russian-English Dictionary "Microeconomics" > амортизационные отчисления
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8 износ
снижение с течением времени стоимости активов (assets) в бухгалтерских записях. Обычно этот термин применяют к материальным активам (tangible assets). Для нематериальных активов (intangible assets) часто используют термин "амортизация" (amortization), а для истощающихся активов (wasting assets) - "истощение" (depletion). Для расчета амортизационных отчислений (Depreciation Expense) используются различные методы начисления износа (depreciation methods). При этом необходимо знать стоимость (cost), предполагаемый срок эксплуатации (estimated useful life) и ликвидационную стоимость (residual value) активов
Специализированный русско-английский словарь бухгалтерских терминов > износ
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9 амортизация
амортизация
Процесс уменьшения стоимости актива в результате его использования или естественного старения.
[ОАО РАО "ЕЭС России" СТО 17330282.27.010.001-2008]
амортизация
Процесс ежегодного обесценивания собственности вследствие его изнашивания.
Износ имущества может быть моральным (старение методов, технологий) или физическим (отработка ресурса). Амортизация учитывается по нормам, установленным законодательством. Определенные таким образом суммы денег включаются в себестоимость продукции предприятия.
[ http://www.morepc.ru/dict/]
амортизация
(ITIL Service Strategy) Мера снижения стоимости актива в течении срока его службы. Она основана на износе, потреблении или другом снижении полезной экономической ценности.
[Словарь терминов ITIL версия 1.0, 29 июля 2011 г.]
амортизация
«Процесс перенесения стоимости основных фондов по мере их износа на производимый с их помощью продукт или на услуги»[1]. Другая трактовка — процесс уменьшения стоимости актива в результате его использования или естественного старения. Экономический механизм А. постепенно переносит износ основных средств и нематериальных активов на реализуемый готовый продукт, в результате чего их первоначальная стоимость распределяется во времени в течение полного срока их службы и формируется специальной денежный фонд, обеспечивающий их воспроизводство (реновацию). Различаются три основные способа начисления износа: Равномерный – чистая стоимость актива равномерно распределена по годам его предполагаемого срока службы. Ускоренный – большая часть стоимости актива отнесена на первые годы его службы. Уменьшающегося остатка — ежегодный износ определяется как процент от чистой балансовой стоимости актива. В экономико-математических моделях принимаются во внимание как физический износ техники, так и разные формы морального износа (в результате удешевления производства машин, подобных действующим, в результате создания новых, более экономичных и производительных машин и, наконец, в результате смены ассортимента продукции, приводящей к тому, что действующее специализированное оборудование остается незагруженным). В частности, физический износ принимается за основу динамических моделей, применяющих так называемый стадийный подход (англ. vintage approach). В этих моделях объем основных фондов в каждом данном году подсчитывается с помощью стандартного графика списания стоимости оборудования за ряд предыдущих лет. В модели межотраслевого баланса (в стоимостном выражении) А. производственных основных фондов учитывается отдельной строкой в третьем квадранте (разделе). В национальных счетах А. вещественного капитала вычитается из ВНП (ВНД), но присутствует в чистом национальном продукте. В сфере международных финансов национальная валюта какой-либо страны может подвергнуться обесценению в тех случаях, когда ее стоимость относительно других валют падает — это тоже называется ее амортизацией. См. также Амортизационные отчисления, Амортизация основных средств, Амортизационная норма, Ускоренная амортизация. [1] БСЭ.. Т. 1, стр. 534
[ http://slovar-lopatnikov.ru/]EN
depreciation
(ITIL Service Strategy)
A measure of the reduction in value of an asset over its life. This is based on wearing out, consumption or other reduction in the useful economic value.
[Словарь терминов ITIL версия 1.0, 29 июля 2011 г.]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > амортизация
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10 срок амортизации
depreciation date; depreciable lifeBanks. Exchanges. Accounting. (Russian-English) > срок амортизации
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11 метод единой комбинированной нормы начисления износа
1) Economy: composite-life depreciation method (для смешанной группы разных видов основного капитала), composite-rate depreciation method (для смешанной группы разных видов основного капитала)2) Accounting: composite-life depreciation method (для смешанной группы разных видов основных средств), composite-rate depreciation method (для смешанной группы разных видов основных средств), group depreciation method (для смешанной группы разных видов основных средств), group-rate depreciation method (для смешанной группы разных видов основных средств)3) Makarov: group( rate depreciation) method (для смешанной группы разных видов основного капитала)Универсальный русско-английский словарь > метод единой комбинированной нормы начисления износа
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12 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 -
13 срок эксплуатации
1) General subject: working lifespan2) Naval: effective life3) Military: endurance, in-commission rate (боевой техники), time in commission (техники)4) Accounting: useful economic life (активов; показатель, используемый для расчёта амортизации (depreciation)), useful life (активов; показатель, используемый для расчёта амортизации (depreciation))5) Metallurgy: service6) Oil: run life7) Business: economic life8) SAP. useful life9) Sakhalin energy glossary: lifespan (of the project), over project's lifespan10) EBRD: life cycle, lifespan, lifetime, operating life11) Polymers: service life12) Makarov: lifetime (оборудования и т.п.) -
14 planmäßige Abschreibung
planmäßige Abschreibung f RW, STEUER scheduled depreciation, regular depreciation, systematic depreciation (Verteilung der AK/HK abnutzbarer Wirtschaftsgüter über die betriebsgewöhnliche Nutzungsdauer, allocation of the cost of fixed assets over the estimated useful life; Gegensatz: außerplanmäßige Abschreibung = non-scheduled depreciation = unplanned depreciation; cf Wertminderungstest)Business german-english dictionary > planmäßige Abschreibung
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15 Gruppenabfertigung
Gruppenabfertigung
service in batches;
• Gruppenabfertigungssystem (Unternehmensforschung) bulk service system;
• Gruppenabschreibung group (composite life) depreciation;
• Gruppenabschreibungsmethode composite life method of depreciation;
• Gruppenabschreibungsverfahren (Speditionsbuchführung) group plan;
• Gruppenakkord group incentive (piecework);
• Gruppenakkord[arbeit] group piecework [plan];
• Gruppenakkordlohn group piece rate;
• gewinnbeteiligte Gruppenaltersversorgung with-profits group pension scheme;
• Gruppenanpassung group accommodation;
• Gruppenarbeit teamwork, bandwork;
• Gruppenarbeitsnorm group-work standard;
• Gruppenausbildung group training;
• Gruppenbeitrag group contribution;
• Gruppenbezahlung group payment (piece rate);
• Gruppenbildung formation of groups, groupage, grouping;
• Gruppenboycott concerted refusal to deal;
• Gruppenbreite wirtschaftlicher Losgrößen economic lot range;
• Gruppendenken team thinking;
• Gruppendisziplin (Kartellwesen) restricted (concerted) practices, quasi agreement (US);
• Gruppenegoismus sectional self-interest;
• Gruppenfahrkarte party ticket;
• Gruppenfaktor (Statistik) group factor;
• Gruppenflug charter flight;
• Gruppenfreistellung[sverordnung] block exemption [regulation];
• Gruppengemeinschaft community group;
• Gruppengespräch group (panel, US) discussion;
• Gruppengroßstadt conurbation;
• Gruppenindex group index;
• Gruppeninteressen sectional interests, pressure groups;
• Gruppenlebensversicherung group-term life insurance;
• Gruppenleistungslohnsystem group piecework system;
• Gruppenleiter group leader (executive);
• Gruppenlohn group payment (piece rate);
• Gruppenpolice (Fahrzeuge) fleet policy;
• Gruppenprämie group bonus;
• kollektives Gruppenprämiensystem group (non-piecework) bonus plan;
• Gruppenprüfung group test;
• Gruppenreise organized (packaged, US) tour, group trip;
• verbilligte Gruppenreise group-rate travel;
• Gruppenrentenversicherung group annuity insurance;
• Gruppenrentenversicherungssystem deposit administration (group-annuity) pension plan;
• Gruppenrisikoversicherung für vorzeitige Todesfälle group life insurance;
• Gruppentarif group[age] rate, (Spediteur) class rate;
• pauschalierter Gruppentarif (Versicherung) wholesale group rate;
• Gruppenüberlegenheit (sociol.) group ascendancy;
• Gruppenumsatz (Konzern) consolidated sales;
• Gruppenunfallversicherung group accident insurance;
• Gruppenunterricht group tuition;
• Gruppenveränderung (Gehälter) classification change;
• Gruppenvergleich (Statistik) group comparison;
• Gruppenverkauf (Kraftfahrzeuge) fleet sale. -
16 срок службы
1) General subject: age, economic life, life (машины, учреждения), operating life (машины), tour of duty, vintage, working lifespan, durability2) Geology: life length3) Aviation: endurability, operational endurance5) Medicine: life time7) Military: credit, enlistment (по контракту), length of service, life (машины, прибора), (преим.) life cycle, operational phase (системы), service tenure, term of enlistment (по контракту), term of service, tour length9) Construction: working life (конструкции, сооружения)10) Mathematics: expectation of life, life-in-service12) Law: tenure of employment, term of office13) Economy: durability (машины), operating time14) Accounting: lifetime (напр. оборудования), longevity, service15) Automobile industry: burning hours (лампы), endurance, life (детали, машины), life cycle, life duration, lifetime, period of service, service life period, serviceable life16) Mining: service length17) Diplomatic term: age (оборудования, здания и т.п.), stint18) Forestry: age (машины, инструмента)19) Metallurgy: durability (металлов)20) Telecommunications: resource21) Electronics: calendar age, calendar life22) Oil: TOS (time of service), age (оборудования, инструмента), in-service life, life expectancy, operating age, operation life, performance period, service durability, service life, term of life, time of service, useful life, working life23) Astronautics: depreciation period, expiration date service life24) Metrology: useful life (например, лампы)25) Ecology: service age26) Advertising: operating life27) Business: length of life, mortality, time life, time of operation28) Microelectronics: life-span29) Polymers: life durability30) Automation: cycle life, lifespan, operation time, operational life, performance life, write-off period31) Quality control: endurance period, mechanical life (изделия), running time, usable life32) Arms production: mechanical life (ружья, винтовки)34) Makarov: a spell of service, life utility, period of service (ресурс), service life (общий), service life (прибора), span, spell of service, useful life (агрегата)35) Bicycle: life cycle (какого-либо изделия), life duration (какого-либо изделия)36) Energy system: useful lifetime37) Logistics: life of item -
17 метод начисления износа с расчётом по наиболее продолжительному сроку службы
2) Accounting: maximum life method of depreciation (основных средств)Универсальный русско-английский словарь > метод начисления износа с расчётом по наиболее продолжительному сроку службы
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18 метод начисления износа с учётом оставшегося срока службы
1) Economy: age-life method of depreciation (основного капитала)2) Accounting: age-life method of depreciation (основных средств)Универсальный русско-английский словарь > метод начисления износа с учётом оставшегося срока службы
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19 betriebsgewöhnliche Nutzungsdauer
betriebsgewöhnliche Nutzungsdauer f 1. GEN average life; 2. RW, RECHT asset depreciation range, ADR* * *Business german-english dictionary > betriebsgewöhnliche Nutzungsdauer
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20 Gruppenabschreibung
Gruppenabschreibung f FIN composite depreciation* * *f < Finanz> composite depreciation* * *Gruppenabschreibung
group (composite life) depreciation
См. также в других словарях:
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
depreciation reserve — A business fund in which the probable replacement cost of equipment is accumulated each year over the life of the asset, so it can be replaced readily when it becomes obsolete and totally depreciated. Category: Business, LLCs & Corporations →… … Law dictionary
life — [laɪf] noun lives PLURALFORM [laɪvz] [countable] 1. the period of time during which something takes place or exists: • industrial products used during the life of a mining operation • The rate of interest is often subsidized and fixed for the… … Financial and business terms
depreciation, accelerated — n. A method of depreciation that provides larger deductions in the earlier years of an asset’s life. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 … Law dictionary
depreciation, straight-line — n. A method of depreciation in which the cost of an asset is deducted in equal amounts over its life. See also accelerated cost recovery system The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell … Law 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 — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… … Black's law dictionary
depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… … Black's law dictionary
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 — /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
Depreciation recapture — Part of a series on Taxation Taxation in the United States … Wikipedia
