depreciation of investment

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

• Investment — or investing [British and American English, respectively.] is a term with several closely related meanings in business management, finance and economics, related to saving or deferring consumption.Investment is the choice by the individual to… …   Wikipedia

• depreciation fund — ➔ fund1 * * * depreciation fund UK US noun [C] ► ACCOUNTING, FINANCE an amount of money that a company has available to buy new assets. It comes from the investment of a sum equal to the depreciation allowance for its existing assets: »The… …   Financial and business terms

• investment credit — or investment tax credit Tax incentive that permits companies or individuals to deduct a specified percentage of certain investment costs from their tax liability in addition to the normal allowances for depreciation. Investment credits are… …   Universalium

• 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

• investment — money used to purchase any capital items for the business and expected to yield an income. Glossary of Business Terms The creation of more money through the use of capital. Bloomberg Financial Dictionary This has a special regulatory meaning… …   Financial and business terms

• Depreciation recapture — Part of a series on Taxation Taxation in the United States …   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

• investment properties — Properties owned by a company that holds investments as part of its business, such as an investment trust or a property investment company. Investment properties may also include properties owned by a company whose main business is not the… …   Accounting dictionary

• investment properties — Properties owned by a company that holds investments as part of its business, such as an investment trust or a property investment company. Investment properties may also include properties owned by a company whose main business is not the… …   Big dictionary of business and management

• investment tax credit — In the USA, an incentive to investment in which part of the cost of an asset subject to depreciation is used to offset income tax falling due in the year of purchase …   Accounting dictionary