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depreciation account

См. также в других словарях:

  • depreciation account — ➔ account1 * * * depreciation account UK US noun [C] ► ACCOUNTING a financial record where the amount of depreciation on an asset is recorded …   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

  • account — a record of a business transaction. When you buy something on credit, the company you are dealing with sets up an account . This means it sets up a record of what you buy and what you pay. You will do the same thing with any customers to whom you …   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

  • depreciation, reserve — n. In accounting, an account kept of the likely depreciation of assets in order to plan for the reduction in value of assets. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 …   Law dictionary

  • depreciation reserve — depreciation reserve, Accounting. a reserve account to offset the cost of equipment that is depreciating and will ultimately have to be replaced or renewed …   Useful english 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 recapture — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • depreciation reserve — An account used to recover the cost of an asset by writing off a portion of the cost over the life of the asset or by some other acceptable method. The depreciation reserve is listed on the balance sheet as a reduction in the cost of the related… …   Black's law dictionary

  • Account — In accountancy, an account is a label used for recording and reporting a quantity of almost anything. Most often it is a record of an amount of money owned or owed by or to a particular person or entity, or allocated to a particular purpose. It… …   Wikipedia

  • depreciation — 1) The measure of the cost or revalued amount (see revaluation) of the economic benefits of a tangible fixed asset that have been consumed during an accounting period. This includes the wearing out, using up, or other reduction in the useful… …   Accounting dictionary

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