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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 rules.jpg)
or 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 dépréciation
depʀesjasjɔ̃nom féminin depreciation* * *depʀesjasjɔ̃ nf* * *dépréciation nf depreciation.[depresjasjɔ̃] nom féminin -
3 dépréciation d'actifs
Dictionnaire juridique, politique, économique et financier > dépréciation d'actifs
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4 depreciation
износ; изнашивание; обесценивание; см. obsolescence; амортизация ( денежное выражение постепенного изнашивания основных фондов); capital consumption; амортизационные отчисления (для обеспечения восстановления и капитального ремонта основных фондов, а также для их модернизации); см. depreciation allowances; amortizationАнгло-русский словарь промышленной и научной лексики > depreciation
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5 depreciation allowances
амортизационные отчисления; амортизационные списания; см. depreciationАнгло-русский словарь промышленной и научной лексики > depreciation allowances
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6 depreciation guidelines
Англо-русский словарь промышленной и научной лексики > depreciation guidelines
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7 depreciation rates
Англо-русский словарь промышленной и научной лексики > depreciation rates
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8 depreciation
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9 depreciation and amortization
Stock Exchange: DAУниверсальный русско-английский словарь > depreciation and amortization
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10 depreciation (monetary)
обесценение денег.Падение стоимости денег. Проявляется в двух формах: внутреннее обесценение - снижение покупательной способности денег на внутреннем рынке (например, покупка в текущем году на ПО долларов такого же количества товаров, что и в прошлом году на 100 долларов, означает, что доллар обесценился на 9% (100:110); внешнее обесценение - снижение стоимости национальной валюты в переводе на валюты других стран.English-Russian explanatory dictionary of the external economic terms > depreciation (monetary)
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11 depreciation charge
норма амортизационных расходов.Принятый в хозяйственной практике или установленный законом порядок стоимостной оценки износа основных фондов, находящихся во владении корпораций, некорпорированных и некоммерческих учреждений, домовладельцев.English-Russian explanatory dictionary of the external economic terms > depreciation charge
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12 dépréciation
usury; wear and tearDictionnaire juridique, politique, économique et financier > dépréciation
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13 depreciation period (of power plant)
Англо-русский словарь промышленной и научной лексики > depreciation period (of power plant)
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14 accumulated depreciation
Finthe cumulative annual depreciation of an asset that has been claimed as an expense since the asset was acquired. [m1] Also known as aggregate depreciation -
15 backlog depreciation
Finthe additional depreciation required when an asset is revalued to make up for the fact that previous depreciation had been calculated on a now out-of-date valuation -
16 sum-of-the-year’s-digits depreciation
Finaccelerated depreciation, conferring tax advantage by assuming more rapid depreciation when an asset is newThe ultimate business dictionary > sum-of-the-year’s-digits depreciation
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17 accrued depreciation
Англо-русский словарь промышленной и научной лексики > accrued depreciation
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18 accumulated depreciation
аккумулированные амортизационные отчисления (напр., шахтного оборудования); см. тж. accrued depreciationАнгло-русский словарь промышленной и научной лексики > accumulated depreciation
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19 linear-rate depreciation
равномерное списывание основного капитала (напр., электростанции); см. тж. straight-line depreciationАнгло-русский словарь промышленной и научной лексики > linear-rate depreciation
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20 straight-line depreciation
равномерное списывание основного капитала (напр., электростанции); см. linear-rate depreciationАнгло-русский словарь промышленной и научной лексики > straight-line depreciation
См. также в других словарях:
dépréciation — [ depresjasjɔ̃ ] n. f. • 1771; de déprécier ♦ Action de déprécier, de se déprécier; état de ce qui est déprécié. Dépréciation des marchandises, de l or, de l argent. ⇒ avilissement, baisse, décote, dévalorisation. L inflation entraîne la… … Encyclopédie Universelle
Depreciation — Dépréciation En économie, une dépréciation est une perte de valeur d un bien, ou plus généralement d une monnaie. En comptabilité générale, une dépréciation est la constatation comptable d une moins value probable sur un élément d actif. Sommaire … Wikipédia en Français
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
DÉPRÉCIATION MONÉTAIRE — Baisse plus ou moins rapide de la valeur d’une unité monétaire par rapport au métal précieux en référence auquel elle a été créée ou par rapport aux biens et services qu’elle permet d’obtenir. Toutes les monnaies, dans tous les pays et à toutes… … Encyclopédie Universelle
depreciation allowance — ➔ allowance * * * depreciation allowance UK US noun [C] ► ACCOUNTING, TAX the amount, based on the depreciation of assets, that a business can reduce its profit by when taxes are calculated: »The bill will change the depreciation allowance that… … Financial and business terms
depreciation fund — ➔ fund1 * * * depreciation fund UK US noun [C] ► ACCOUNTING, FINANCE an amount of money that a company has available to buy new assets. It comes from the investment of a sum equal to the depreciation allowance for its existing assets: »The… … Financial and business terms
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 method — ➔ method * * * depreciation method UK US noun [C] ► ACCOUNTING any one of several methods that are used to decide by how much the value of assets should be reduced over a period of time: »The depreciation method you would use depends on the type… … Financial and business terms
depreciation rate — ➔ rate1 * * * depreciation rate UK US noun [C] ► ACCOUNTING the rate at which the value of an asset is reduced each year: »Changes to the tax rules will see new depreciation rates that better reflect how assets decline in value … Financial and business terms
depreciation recovery — UK US noun [S or U] (also recovery) ACCOUNTING, TAX, FINANCE ► the process of paying for an asset s depreciation (= gradual loss in value over time) by paying less tax on them for a period of years: » For these assets, you can use 3 , 5 , or 10… … Financial and business terms
Depreciation costs — амортизационные затраты. См. также: Амортизация Финансовый словарь Финам … Финансовый словарь
