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depreciation base

См. также в других словарях:

  • base cost — For the purposes of calculating the capital gain realised on the disposal of an asset, for capital gains tax purposes, the base cost i.e. the original cost of the asset, is deducted from the price received. The base cost is subject to adjustment… …   Law dictionary

  • depreciation — The lessening in worth of any property caused by weather, time, and use, including obsolescence and inadequacy. 43 Am J1st Pub Util § 145. A deduction allowed in an income tax return for the gradual loss of usefulness of tangible property used in …   Ballentine's law 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

  • Group Depreciation — A method of calculating depreciation by amalgamating assets into a pool, or group, which is used for a depreciation cost base. The assets grouped together should be similar in the way they function, or each asset should be small enough that it is …   Investment dictionary

  • Rate base —   The value of property upon which a utility is permitted to earn a specified rate of return as established by a regulatory authority. The rate base generally represents the value of property used by the utility in providing service and may be… …   Energy terms

  • Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …   Universalium

  • CHANGE - Les opérations de change — Dès l’instant que les monnaies sont convertibles entre elles, il est possible de passer de l’une à l’autre: le change est justement l’opération qui permet de réaliser la conversion de la monnaie nationale en devises (instruments de paiement… …   Encyclopédie Universelle

  • Deferred tax — This article is about deferred tax as an accounting concept. For deferral of tax liabilities in cash flow terms, see tax deferral. Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual …   Wikipedia

  • INFLATION — Phénomène économique majeur de la période ouverte par la Seconde Guerre mondiale, multiforme par l’échelle (inflation rampante, hyperinflation), la durée (inflation courte, inflation longue) ou le lieu (pays industrialisés, pays en développement) …   Encyclopédie Universelle

  • Business and Industry Review — ▪ 1999 Introduction Overview        Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… …   Universalium

  • DOLLAR — Le dollar est l’unité monétaire des États Unis, mais aussi de plusieurs autres États (Australie, Nouvelle Zélande, Canada...). Ce qui frappe l’observateur, c’est évidemment la place que la devise américaine occupe sur la scène internationale.… …   Encyclopédie Universelle