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replacement cost of capital assets

См. также в других словарях:

  • cost — {{Roman}}I.{{/Roman}} noun 1 money needed to buy sth ADJECTIVE ▪ considerable, high ▪ The high cost of energy was a problem for consumers. ▪ enormous, exorbitant, huge, prohibitive …   Collocations dictionary

  • Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… …   Wikipedia

  • Capital formation — Gross capital formation in % of gross domestic product in world economy Capital formation is a concept used in macroeconomics, national accounts and financial economics. Occasionally it is also used in corporate accounts. It can be defined… …   Wikipedia

  • capital — the total owned and borrowed funds in a business. Glossary of Business Terms (1) Usually refers to the total of the equity accounts in a firm. For a bank, the equity accounts are common and preferred stock, surplus, and undivided profits. For… …   Financial and business terms

  • Capital — Money invested in a firm. The New York Times Financial Glossary * * * capital cap‧i‧tal [ˈkæptl] noun [uncountable] 1. ECONOMICS money or property used to produce wealth: • Countries around the world are hungry for capital and economic… …   Financial and business terms

  • cost — The opposite of revenue. An expense that reflects the price of purchasing goods, services and financial instruments. A cash cost means that cash is given up today to the purchase. Also, the purchase price of an investment, which is compared to… …   Financial and business terms

  • capital expenditures — expenditures to acquire or add to capital assets that will yield benefits over several accounting periods. Included are cost of procuring, construction, installing new durable plants, machinery and equipment where for replacement, addition or for …   Dictionary of automotive terms

  • Return of capital — (ROC) refers to payments back to capital owners (shareholders, partners, unitholders) that exceed the growth (net income/taxable income) of a business. It should not be confused with return on capital which measures a rate of return . The ROC… …   Wikipedia

  • Historical cost — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Consumption of fixed capital — (CFC) is a term used in business accounts, tax assessments and national accounts for depreciation of fixed assets. CFC is used in preference to depreciation to emphasize that fixed capital is used up in the process of generating new output, and… …   Wikipedia

  • Organic composition of capital — Part of a series on Marxism …   Wikipedia

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