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1 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. -
2 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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3 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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