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1 fixed asset
An accounting classifier used to classify any long-term asset whose cost expiration is recognized over more than one year. -
2 fixed asset addition
"An add-on item to a fixed asset that is considered part of the fixed asset and is not tracked as its own fixed asset, such as an extra battery for a laptop. Typically, an add-on item is maintenance or an improvement and relates to a write-up adjustment." -
3 fixed asset group
"A set of characteristics that are assigned to a fixed asset. The fixed asset inherits the characteristics (such as type, number sequences, and default value models) from the group." -
4 intangible fixed asset
A non-physical fixed asset that a company uses to conduct its business. -
5 net book value
The value of a fixed asset calculated as the difference between the original cost of the fixed asset minus its accumulated depreciations. -
6 depreciation
An allocation of part of the original value of a fixed asset to current income during a specific period. Depreciation represents the declining value of the fixed asset as a cost of the specified period. -
7 straight-line service life remaining depreciation method
A method of depreciation that calculates the depreciation of a fixed asset as a fixed amount in each depreciation period. There will be a difference in the depreciation amount calculated between straight-line service life remaining and straight-line service life when there is an adjustment posted to the asset.English-Arabic terms dictionary > straight-line service life remaining depreciation method
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8 reducing balance depreciation
A method of calculating the depreciation of a fixed asset as a fixed percentage of its net book value at the start of each depreciation period.English-Arabic terms dictionary > reducing balance depreciation
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9 straight line depreciation
A method of depreciation that calculates the depreciation of a fixed asset as a fixed amount in each depreciation period.English-Arabic terms dictionary > straight line depreciation
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10 straight-line service life depreciation method
A method of depreciation that calculates the depreciation of a fixed asset as a fixed amount in each depreciation period.English-Arabic terms dictionary > straight-line service life depreciation method
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11 accumulated depreciation
The sum of posted depreciations for all the periods in which a fixed asset has been in service. -
12 value model
"A method of changing the monetary value of a fixed asset over time for different purposes, such as accounting depreciation, tax depreciation, revaluation, and disposal." -
13 write-up adjustment
An adjustment to increase the value of a fixed asset for accounting purposes. -
14 write-down adjustment
An adjustment to decrease the value of a fixed asset for accounting purposes. -
15 low-value pool depreciation
"In Australia, a fixed-asset depreciation method. Depreciation is calculated as the sum of low-cost assets (acquisitions) added to the pool in the current fiscal year + second element costs (acquisition adjustments) added in the current fiscal year (depreciated using the low-value pool percentage first-year rate regardless of when they were acquired in the year) + low-value assets added to the pool in the current fiscal year + closing net book value from the previous year (depreciated using the low-value pool percentage rate)."English-Arabic terms dictionary > low-value pool depreciation
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16 depreciation
The expiration of a portion of the original cost of a fixed asset during a specific time period.
См. также в других словарях:
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