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sum-of-digits method

См. также в других словарях:

  • sum of the years' digits method — UK US noun [S] (ABBREVIATION SYD, also sum of the digits method) ACCOUNTING ► a reduction in the recorded value of particular assets where the amount subtracted from their value each year gets less as the assets get older …   Financial and business terms

  • sum-of-the-digits method — A method of calculating the amount by which a fixed asset is depreciated in an accounting period. The estimated life is expressed in years, and the digits for each year of its life are totalled. The proportion of the asset s cost or valuation… …   Accounting dictionary

  • sum-of-the-digits method — A method of calculating the amount by which a fixed asset is depreciated in an accounting period. The estimated life is expressed in years, and the digits for each year of its life are totalled. The proportion of the asset s cost or valuation… …   Big dictionary of business and management

  • 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

  • Sum-of-the-years'-digits depreciation — Method of accelerated depreciation. The New York Times Financial Glossary …   Financial and business terms

  • sum-of-the-years'-digits depreciation — Method of accelerated depreciation. Bloomberg Financial Dictionary …   Financial and business terms

  • Method of complements — Complement numbers on an adding machine c. 1910 In mathematics and computing, the method of complements is a technique used to subtract one number from another using only addition of positive numbers. This method was commonly used in mechanical… …   Wikipedia

  • Sum-Of-The-Years' Digits — An accelerated method for calculating an asset s depreciation. This method takes the asset s expected life and adds together the digits for each year. So if the asset was expected to last for five years, the sum of the years’ digits would… …   Investment dictionary

  • sum of the digits — A method of *allocating costs to time periods based on the formula n (n + 1) / 2, where n represents the number of years to which the cost is to be allocated. In *amortization methodologies, the sum of the digits approach results in an… …   Auditor's dictionary

  • straight-line method — UK US noun [S] ACCOUNTING ► a way of depreciating (= reducing the value of) a fixed asset in a company s accounts, in which the asset s value is reduced by the same amount each year. This amount is equal to the asset s value when you can no… …   Financial and business terms

  • Romberg's method — In numerical analysis, Romberg s method Harv|Romberg|1955 generates a triangular array consisting of numerical estimates of the definite integral: int a^b f(x) , dx by using Richardson extrapolation Harv|Richardson|1910 repeatedly on the… …   Wikipedia

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