replacing an asset

См. также в других словарях:

• Asset allocation — is a term used to refer to how an investor distributes his or her investments among various classes of investment vehicles (e.g., stocks and bonds). A large part of financial planning is finding an asset allocation that is appropriate for a given …   Wikipedia

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• current replacement cost — The cost of replacing an asset, or the services provided by the asset, estimated at the balance sheet date. Current replacement costs may be difficult to establish if, for example, the asset cannot be replaced as a result of obsolescence …   Accounting dictionary

• deprival value — ➔ value1 * * * deprival value UK US noun [C] ► ACCOUNTING the amount that a business would lose if an asset could no longer be used, for example, because it was damaged or lost. This amount is either the cost of replacing the asset, or the amount …   Financial and business terms

• replacement cost — price for replacing one asset with another similar asset (Accounting) …   English contemporary dictionary

• current cost — The *cost of replacing an *asset with an identical one of the same condition. Current cost can refer to either the purchase *price or the manufacturing cost of an asset. Contrast *historical cost …   Auditor's dictionary

• replacement cost — The cost of replacing an asset, either in its present physical form or as the cost of obtaining equivalent services. If the latter is lower in amount than the former, the conclusion is that the assets currently used by the company are not those… …   Accounting dictionary