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1 depreciation
Gen Mgtan allocation of the cost of an asset over a period of time for accounting and tax purposes. Depreciation is charged against earnings, on the basis that the use of capital assets is a legitimate cost of doing business. Depreciation is also a noncash expense that is added into net income to determine cash-flow in a given accounting period.EXAMPLETo qualify for depreciation, assets must be items used in the business that wear out, become obsolete, or lose value over time from natural causes or circumstances, and they must have a useful life beyond a single tax year. Examples include vehicles, machines equipment, furnishings, and buildings, plus major additions or improvements to such assets. Some intangible assets also can be included under certain conditions. Land, personal assets, stock, leased or rented property, and a company’s employees cannot be depreciated.Straight-line depreciation is the most straightforward method. It assumes that the net cost of an asset should be written off in equal amounts over its life. The formula used is:(Original cost – scrap value)/Useful life (years)For example, if a vehicle cost $20,000 and can be expected to serve the business for seven years, its original cost would be divided by its useful life:(30,000 – 2,000)/7 = 4,000 per yearThe $4,000 becomes a depreciation expense that is reported on the company’s year-end income statement under “operation expenses.”In theory, an asset should be depreciated over the actual number of years that it will be used, according to its actual drop in value each year. At the end of each year, all the depreciation claimed to date is subtracted from its cost in order to arrive at its book value, which would equal its market value. At the end of its useful business life, any undepreciated portion would represent the salvage value for which it could be sold or scrapped.For tax purposes, some accountants prefer to use accelerated depreciation to record larger amounts of depreciation in the asset’s early years in order to reduce tax bills as soon as possible. In contrast to the straight-line method, the declining-balance method assumes that the asset depreciates more in its earlier years of use. The table opposite compares the depreciation amounts that would be available, under these two methods, for a $1,000 asset that is expected to be used for five years and then sold for $100 in scrap.The depreciation method to be used for a particular asset is fixed at the time that the asset is first placed in service. Whatever rulesor tables are in effect for that year must be followed as long as the asset is owned.Depreciation laws and regulations change frequently over the years as a result of government policy changes, so a company owning property over a long period may have to use several different depreciation methods. -
2 accelerated depreciation
Econ, Fina system used for computing the depreciation of some assets in a way that assumes that they depreciate faster in the early years of their acquisition. -
3 declining balance method
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4 double-declining balance depreciation method
Engineering: DDBУниверсальный русско-английский словарь > double-declining balance depreciation method
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5 метод списания стоимости
Banks. Exchanges. Accounting. (Russian-English) > метод списания стоимости
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6 амортизационные отчисления
В бухгалтерской практике амортизационные отчисления рассчитываются двумя методами: линейным методом (когда стоимость актива постепенно списывается равными частями в течение срока амортизации актива) и методом уменьшения баланса (когда попериодные амортизационные отчисления постепенно уменьшаются в течение всего амортизационного срока актива). — In accountancy practice, depreciation deductions are calculated by two methods: the straight-line method (where the asset value is written off by equal installments over its estimated life) and the reducing-balance method (where depreciation charge per period gradually diminishes throughout the asset's life).
Russian-English Dictionary "Microeconomics" > амортизационные отчисления
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7 методы начисления износа
к числу наиболее распространенных методов относятся: метод равномерного начисления износа (straight-line method of depreciation); метод уменьшающегося остатка (reducing balance method); метод начисления износа на основе "суммы годовых цифр" (sum of the years' digits). Выбор метода зачастую определяется простотой его применения и налоговым законодательством
Специализированный русско-английский словарь бухгалтерских терминов > методы начисления износа
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8 метод начисления износа
method of depreciation, depreciation methodBanks. Exchanges. Accounting. (Russian-English) > метод начисления износа
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9 метод начисления износа
depreciation method, method of depreciationРусско-Английский новый экономический словарь > метод начисления износа
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10 Abschreibungsmethode
Abschreibungsmethode f RW, WIWI method of depreciation, depreciation method* * *Abschreibungsmethode
depreciation (retirement) method;
• auf dem Umfang der Anlagebenutzung beruhende Abschreibungsmethode output method of calculating depreciation (US);
• degressive Abschreibungsmethode declining-balance (reducing-fraction) method of depreciation;
• arithmetisch degressive (digitale) Abschreibungsmethode sum-of-years digits method of depreciation (US);
• direkte Abschreibungsmethode direct method of depreciation;
• indirekte Abschreibungsmethode indirect method of depreciation;
• lineare Abschreibungsmethode straight-line (US) (flat-rate) method of depreciation;
• gleichmäßige Abschreibungsmethode vom Anschaffungswert straight-line method of calculating depreciation (US);
• Abschreibungsmethode vom Anschaffungswert mit fallenden Quoten reducing-fraction method of calculating depreciation;
• Abschreibungsmethode auf der Basis der erbrachten Leistungen service output depreciation method;
• gleichmäßige Abschreibungsmethode vom Buchwert fixed percentage (diminishing-value) method of depreciation;
• kombinierte Abschreibungsmethode und Erhaltungsmethode combined depreciation and upkeep method;
• Abschreibungsmethode nach Gewinn und Rentabilität output method of calculating depreciation;
• Abschreibungsmethode nach Quoten time method of calculating depreciation (US);
• Abschreibungsmethode mit gleichmäßigen Quoten straight-line method of calculating depreciation;
• Abschreibungsmethode mit steigenden Quoten sinking-fund method of calculating depreciation;
• Abschreibungsmethode nach Terminquoten time-method of calculating depreciation (US). -
11 Abschreibung
Abschreibung f 1. FIN, RW writedown, depreciation, allowance for depreciation, depreciation allowance (Sachanlagevermögen); amortization (immaterielles Anlagevermögen = intangible fixed assets, insbesondere der Geschäftswert = goodwill; IAS 38); write-off, writeoff (außerplanmäßige Vollabschreibung, non-scheduled depreciation); (BE) capital allowance, writing-off; (AE) allowance for depreciation; 2. GRUND depreciation; 3. WIWI capital consumption, capital consumption allowance* * *f 1. < Geschäft> write-off, transcription; 2. < Grund> depreciation; 3. < Rechnung> amortizement, capital allowance (BE), writing-off, allowance for depreciation (AE), amortization; 4. <Vw> capital consumption, capital consumption allowance* * *Abschreibung
writeoff (US), charge-off, markdown, write-down, (einzelner Posten) item written off, (für Substanzverringerung) depletion, (für Wertminderung) [allowance for] depreciation, amortization, lost usefulness;
• nach Abschreibung aller Verluste after charging off all losses;
• 7b Abschreibung allowance on premises, [statutory] repairs allowance (deduction);
• altersbedingte Abschreibung depreciation for age;
• bilanzmäßig anerkannte Abschreibung balance-sheet depreciation;
• steuerlich anerkannte Abschreibung tax (business) depreciation, tax writeoff (US) (write-off, Br.);
• beschleunigte Abschreibung accelerated depreciation, emergency amortization, rapid writeoff (US);
• betriebsbedingte Abschreibungen plant write-offs (Br.);
• buchmäßige Abschreibung theoretical depreciation;
• degressive Abschreibung declining-balance (reducing balance) depreciation;
• geometrisch degressive Abschreibung double-declining balance depreciation;
• digitale Abschreibung sum-of-the-years digit method (US);
• entstandene Abschreibungen depreciation accruals;
• aufgrund natürlicher Abnutzung erforderliche Abschreibung physical depreciation;
• erhöhte Abschreibungen accelerated allowance (Br.);
• gebrauchsbedingte Abschreibung (Maschinen) wear-out;
• genehmigte Abschreibung allowance for depreciation (Br.);
• laufende Abschreibungen writing-down allowances (Br.);
• lineare Abschreibung straight-line [method of] depreciation (US);
• höchst mögliche Abschreibung maximum depreciation;
• normale Abschreibung ordinary depreciation;
• ordentliche Abschreibung depreciation according to plan;
• progressive Abschreibung sinking-fund method of depreciation (US);
• steuerbegünstigte vorzeitige Abschreibung accelerated allowance (Br.), emergency amortization, rapid writeoff (US);
• übermäßige Abschreibung excessive depreciation;
• verbrauchsbedingte Abschreibung physical depreciation;
• verdiente Abschreibung amount of depreciation earned;
• verkürzte Abschreibung accelerated writeoff (Br.);
• vollständige Abschreibung wholesale writing down;
• steuerlich zulässige Abschreibungen tax writeoffs (US), capital allowance (Br.);
• Abschreibung für Abnutzung depreciation for wear and tear (Br.), wear-and-tear allowance (Br.);
• Abschreibung für Anlagegüter (AfA) annual allowance (Br.);
• jährliche Abschreibung auf das Anlagevermögen capital allowance (Br.), depreciation on fixed assets, annual depreciation (allowance, Br.);
• Abschreibung im Anschaffungsjahr first-year allowance (Br.);
• Abschreibung nach Anschaffungswerten historic-cost depreciation;
• Abschreibung auf Basis der erbrachten Leistung service output depreciation method;
• Abschreibungen auf Betriebsanlagen depreciation of industrial equipment, allowance on plant (Br.);
• Abschreibung auf die Betriebs- und Geschäftsausstattung depreciation on office furniture and equipment;
• Abschreibungen auf Betriebsanlagen und Zubehör plant and material writeoffs;
• Abschreibungen auf das Betriebsvermögen works depreciation;
• Abschreibung vom jeweiligen Buchwert written-down value;
• Abschreibungen für Devisenverluste writeoffs for losses on foreign exchange (US);
• Abschreibungen auf Einrichtungsgegenstände capital allowances on furniture (Br.);
• Abschreibung auf Fabrikgebäude mills and factories allowance (Br.);
• Abschreibung auf Finanzanlagen writedowns and other valuation adjustments of investments;
• Abschreibungen für Gebäude depreciation of buildings;
• Abschreibung auf gewerblich genutzte Gebäude industrial building allowance (Br.);
• Abschreibung auf Gebäudekonto (für Gebäudeabnutzung) reduction of premises account;
• Abschreibungen und Gewinne retentions;
• Abschreibungen plus nicht ausgeschüttete Gewinne business savings, net cashflow;
• Abschreibungen auf Grundstücke real-estate depreciation, depreciation of premises (property owned);
• Abschreibungen auf das Grundstücksvermögen depreciation on land;
• Abschreibungen auf Industriebauten industrial building allowance (Br.);
• Abschreibung für Investitionen investment allowance (Br.);
• Abschreibung von Lagerbeständen inventory writedown;
• hundertprozentige steuerliche Abschreibungen für Maschinen und Betriebsausrüstung im Anlaufsjahr 100% first-year tax relief on new machinery and plant;
• Abschreibung auf den Maschinenpark depreciation on machinery;
• Abschreibung im Rahmen der volkswirtschaftlichen Gesamtrechnung maintaining capital intact;
• Abschreibung auf Rationalisierungsinvestitionen functional depreciation;
• Abschreibungen auf Sachanlagen depreciation on tangible assets;
• Abschreibung für Substanzverringerung (Substanzverzehr, Substanzverlust) depletion allowance (Br.) (expenses);
• Abschreibungen auf Verwaltungsgebäude reductions of premises account;
• Abschreibungen auf Warenbestände inventory writedowns;
• Abschreibung auf Werksanlagen depreciation on plant;
• Abschreibung für Wertminderung allowance for wear and tear (Br.);
• Abschreibung nach Wiederbeschaffungskosten replacement-cost depreciation;
• Abschreibung vom Wiederbeschaffungswert depreciation on replacement value;
• Abschreibung auf Wirtschaftsgebäude agricultural building allowance (Br.);
• Abschreibungen auf die Preise abwälzen to charge depreciation of equipment onto costs;
• Abschreibung aussetzen to interrupt depreciation;
• mit Abschreibungen belasten to charge depreciations;
• zulässige Abschreibung auf das Anlagevermögen berechnen to compute allowance (Br.) (depreciation);
• steuerliche Abschreibungen vornehmen können to gain relief;
• steuerlich zulässige Abschreibungen in Anspruch nehmen to claim capital allowance (Br.);
• als steuerlich zulässige Abschreibung anerkannt sein to qualify for capital allowances (Br.);
• mit Abschreibungen belastet sein to be burdened with charges of depreciations;
• seine Abschreibungen verdienen to earn one’s depreciation;
• Abschreibung [zeitlich] verteilen to allocate depreciation;
• seine Abschreibungen steuerlich über mehrere Jahre verteilen to spread one’s depreciation over several years;
• Abschreibungen vornehmen to write off (down), to charge depreciations, to depreciate;
• steuerlich anerkannte Abschreibungen vornehmen to depreciate for tax purposes;
• Abschreibungen auf Kapitalanlagegüter steuerlich vortragen to carry forward capital allowance (Br.);
• 2% des Hauswertes pro Jahr für Abschreibungen zulassen to compute the writing-down on the basis of 2% per year of the cost of the building (Br.);
• für Abschreibungen zurückstellen to allow for depreciation. -
12 метод уменьшающегося остатка
1) General subject: diminishing-balance depreciation (метод ускоренной амортизации, при котором ежегодная амортизация рассчитывается как процент от текущей балансовой стоимости актива; = reducing-balance depreciation)2) Accounting: declining balance method (начисления износа/ амортизационных отчислений; один из способов ускоренного начисления износа, см.также reducing balance method (of depreciation) - англ.), declining balance method of depreciation (начисления износа/ амортизационных отчислений; один из способов ускоренного начисления износа, см.также reducing balance method (of depreciation) - англ.), reducing balance basis (http://finance.trworkshop.net/2010/04/30/расходы-vs-затраты-и-costs-vs-expenses/\#comments), reducing-balance depreciation (метод ускоренной амортизации, при котором ежегодная амортизация рассчитывается как процент от текущей балансовой стоимости актива), diminishing-balance method (метод ускоренной амортизации, при котором ежегодная амортизация рассчитывается как процент от текущей балансовой стоимости актива; = reducing-balance depreciation)3) Taxes: declining-balance depreciation methodУниверсальный русско-английский словарь > метод уменьшающегося остатка
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13 метод начисления износа пропорционально объёму выполненной работы
1) Economy: production unit basis method of depreciation2) Accounting: production-based method of depreciation, service-output method of depreciation, service-yield method of depreciation3) Business: production method of depreciation4) Makarov: production basis method of depreciationУниверсальный русско-английский словарь > метод начисления износа пропорционально объёму выполненной работы
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14 метод сложных процентов
1) General subject: compound interest / present-value method, compound interest method, compound present-value method2) Economy: annuity method of depreciation (метод равномерного списания стоимости основного капитала с начисленными на него процентами)3) Accounting: annuity method of depreciation (при начислении износа), compound interest method of depreciation (при начислении износа), equal-annual-payment method (при начислении износа)4) Makarov: compound interest depreciation methodУниверсальный русско-английский словарь > метод сложных процентов
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15 digitale Abschreibung
digitale Abschreibung f FIN, RW sum-of-the-digits method (of depreciation), sum-of-the-years digit method of depreciation, life period method (Synonym: arithmetisch-degressive Abschreibung)* * *f <Finanz, Rechnung> sum-of-the-digits method, sum-of-the-digits method of depreciation, sum-of-the-years digit method of depreciation, life period method (Synonym: arithmetisch-degressive Abschreibung)* * *digitale Abschreibung
sum-of-the-years digit method (US) -
16 digitale Abschreibungsmethode
digitale Abschreibungsmethode f FIN, RW sum-of-the-digits method, sum-of-the-digits method of depreciation, sum-of-the-years digit method of depreciation, life period method (Synonym: arithmetisch-degressive Abschreibung)* * *f <Finanz, Rechnung> sum-of-the-digits method, sum-of-the-digits method of depreciation, sum-of-the-years digit method of depreciation, life period method (Synonym: arithmetisch-degressive Abschreibung)Business german-english dictionary > digitale Abschreibungsmethode
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17 кумулятивный метод списания стоимости
1) Economy: sum of the digits method of depreciation, sum-of-the-digits depreciation method, sum-of-the-years depreciation method2) Makarov: sum-of-the-digits depreciation method (основного капитала), sum-of-the-years depreciation method (основного капитала)Универсальный русско-английский словарь > кумулятивный метод списания стоимости
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18 метод начисления амортизации пропорционально объёму выполненной работы
Универсальный русско-английский словарь > метод начисления амортизации пропорционально объёму выполненной работы
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19 метод равномерного начисления износа
1) Economy: straight-line method of depreciation2) Accounting: flat rate method of depreciation (основного капитала), straight-line method of depreciation (списания стоимости основного капитала)Универсальный русско-английский словарь > метод равномерного начисления износа
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20 metodo
m method* * *metodo s.m.1 method, system; (tecnica) technique: metodo induttivo, deduttivo, inductive, deductive method; metodo analitico, sintetico, analytic, synthetic method; metodo scientifico, sperimentale, scientific, experimental method; mancanza di metodo, lack of method; lavorare senza metodo, to work without method (o unmethodically); non aver metodo, to lack method (o to be unmethodical); metodo d'indagine, method of survey; metodo di lavoro, working method; metodo di lavorazione, process (o processing technique) // (econ.): metodo di ammortamento, depreciation method; metodo di pagamento, method of payment; metodi di produzione, methods of production; metodo di vendita, sales method; metodo di negoziazione, transaction system // (amm.): metodo della partita doppia, double-entry system; metodo di contabilità dei costi, cost accounting system; metodo di ammortamento a quote costanti, straight-line method of depreciation // ( banca) metodo scalare, daily-balance interest calculation // (assicurazioni) metodo di valutazione dei danni, measure of damage // (inform.): metodo di accesso, access level (o method); metodo di accesso di base, basic access method; metodo di accesso di base in teletrasmissione, basic telecommunication access method; metodo del percorso critico, critical path method; metodo del percorso sequenziale di base, basic sequential access method; metodo di registrazione su nastro, tape mode2 (manuale) tutor, method, primer: metodo di pianoforte, piano tutor (o method)3 (modo di agire) behaviour; (maniera) method, way: metodi sbrigativi, brisk ways; metodi drastici, drastic methods4 (calcio) the tactic of playing with two fullbacks, three halfbacks and five forwards.* * *['mɛtodo]sostantivo maschile1) method, system-i di insegnamento, di coltivazione — teaching, farming methods
2) (maniera, modo) way-i sbrigativi, drastici — brisk, drastic measures
lavorare con metodo — to work systematically o with method
4) (manuale) (per strumenti musicali) tutor; (di lingue straniere) course book BE, textbook AE* * *metodo/'mεtodo/sostantivo m.1 method, system; -i di insegnamento, di coltivazione teaching, farming methods2 (maniera, modo) way; -i sbrigativi, drastici brisk, drastic measures; con -i illegali by illegal means3 (sistematicità) lavorare con metodo to work systematically o with method; avere metodo to be methodical; non avere metodo to lack system
См. также в других словарях:
Annuity Method Of Depreciation — A method of depreciation centered around cost recovery and a constant rate of return upon any asset that is being depreciated. This method requires the determination of the internal rate of return (IRR) on the cash inflows and outflows of the… … Investment dictionary
Appraisal Method Of Depreciation — A form of depreciation calculation that is based upon appraisal value. The appraisal method of depreciation is calculated by appraising the value of the asset being depreciated both at the beginning and end of the depreciation period. The… … Investment dictionary
Retirement Method of Depreciation — An accounting procedure in which an asset is expensed for depreciation purposes only when it is removed from service instead of allocating its costs across the useful life of the asset. The depreciation expense must be reduced by the asset s… … Investment dictionary
method — meth‧od [ˈmeθəd] noun [countable] a planned way of doing something, especially one that a lot of people use: method of • It is best to consider all methods of figuring your annual income tax before deciding on any one option. method for • A buy… … Financial and business terms
straight-line method of depreciation — noun (accounting) a method of calculating depreciation by taking an equal amount of the asset s cost as an expense for each year of the asset s useful life • Syn: ↑straight line method • Topics: ↑accounting • Hypernyms: ↑depreciation, ↑ … Useful english dictionary
depreciation, accelerated — n. A method of depreciation that provides larger deductions in the earlier years of an asset’s life. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 … Law dictionary
depreciation, straight-line — n. A method of depreciation in which the cost of an asset is deducted in equal amounts over its life. See also accelerated cost recovery system The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell … Law dictionary
units of production method of depreciation — See: production unit method … Accounting dictionary
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
depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… … Black's law dictionary
depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… … Black's law dictionary