Перевод: со всех языков на все языки

со всех языков на все языки

depreciation schedule

См. также в других словарях:

  • depreciation schedule — a table showing depreciable assets, the year each was purchased, its cost, the percentage by which it is depreciated each year and written down current value. Glossary of Business Terms …   Financial and business terms

  • 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

  • Alternative Depreciation System - ADS — A depreciation schedule with a straight line recovery period that generally mirrors the class life of the asset s depreciation. Taxpayers who elect to use the alternative depreciation system feel that the alternative schedule will allow for a… …   Investment dictionary

  • Half-Year Convention For Depreciation — A depreciation schedule that treats all property acquired during the year as being acquired exactly in the middle of the year. This means that only half of the full year depreciation is allowed in the first year, with the remaining balance being… …   Investment dictionary

  • accelerated depreciation — A group of methods for achieving periodic reductions in the book value of fixed assets that make larger reductions in the early periods and progressively smaller reductions in later periods. The offsetting entry is the depreciation expense.… …   Financial and business terms

  • Bonus Depreciation — An additional amount of deductible depreciation that is awarded above and beyond what would normally be available. Bonus depreciation is always taken right away, in the first year that the depreciable item is placed in service. This type of… …   Investment dictionary

  • Accelerated depreciation — Any depreciation method that produces larger deductions for depreciation in the early years of a project s life. Accelerated cost recovery system ( ACRS), which is a depreciation schedule allowed for tax purposes, is one such example. The New… …   Financial and business terms

  • Fully Depreciated Asset — A property, plant, or piece of equipment which, for accounting purposes, is worth only its salvage value. Whenever an asset is capitalized, its cost is depreciated over several years according to a depreciation schedule. Theoretically, this… …   Investment dictionary

  • Synthetic lease — A synthetic lease is a financing structure by which a company structures the ownership of an asset so that * for financial accounting purposes (under pre 2003 U.S. financial accounting rules), the asset is owned by a special purpose entity and… …   Wikipedia

  • Leasehold Improvement — Alterations made to rental premises in order to customize it for the specific needs of a tenant. Leasehold improvements include painting, installing partitions, changing the flooring, putting in customized light fixtures and so on. Leasehold… …   Investment dictionary

  • Sum-Of-The-Years' Digits — An accelerated method for calculating an asset s depreciation. This method takes the asset s expected life and adds together the digits for each year. So if the asset was expected to last for five years, the sum of the years’ digits would… …   Investment dictionary

Поделиться ссылкой на выделенное

Прямая ссылка:
Нажмите правой клавишей мыши и выберите «Копировать ссылку»