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1 sum-of-years' digits
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2 sum-of-years' digits depreciation
Универсальный англо-русский словарь > sum-of-years' digits depreciation
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3 sum-of-the-years'-digits method
сокр. SYD, SOYD учет метод "сумма чисел" ["сумма лет"\] (амортизации), метод суммы годовых цифр [суммы чисел (лет)\] (метод ускоренной амортизации, при котором норма амортизации подсчитывается путем деления числа периодов, оставшихся до истечения срока службы основного капитала, на сумму периодов службы этого капитала)Syn:sum-of-the-digits method, sum-of-digits method, sum-of-digits depreciation, sum-of-the-digits depreciation method, sum-of-years' digitsSee:accelerated depreciation, asset depreciation range system, units-of-production method, double-declining balance depreciation, reducing-balance depreciation, straight-line depreciation, depreciation method
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abbrev.: SOYD sum-of-the-years'-digits method метод суммы годовых цифр: метод ускоренной амортизации по обратной шкале, при котором в первые годы срока службы актива списывается большая сумма, чем в последующие; название происходит от сложения порядковых номеров годов амортизации (напр., при амортизации в течение четырех лет цифры 1, 2, 3 и 4 складываются, и получается 10, а затем списывается в первый год 4/10 стоимости, во второй год - 3/10, в третий - 2/10 и в четвертый - 1/10); в случае обычного (прямого) метода амортизации ежегодно списывается равная сумма; см. accelerated cost recovery system;Англо-русский экономический словарь > sum-of-the-years'-digits method
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4 sum-of-the-digits method
Англо-русский экономический словарь > sum-of-the-digits method
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5 sum-of-the-years'-digits depreciation
Англо-русский экономический словарь > sum-of-the-years'-digits depreciation
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6 sum-of-the-digits depreciation method
Англо-русский экономический словарь > sum-of-the-digits depreciation method
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7 sum of the years' digits method of depreciation
English-russian dctionary of contemporary Economics > sum of the years' digits method of depreciation
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8 sum-of-the-years'-digits method
English-russian dctionary of diplomacy > sum-of-the-years'-digits method
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9 sum-of-the-years'-digits method of depreciation
English-russian dctionary of diplomacy > sum-of-the-years'-digits method of depreciation
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10 sum-of-years'-digit depreciation method
Англо-русский экономический словарь > sum-of-years'-digit depreciation method
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11 sum of the years' digits
Бухгалтерия: "сумма годовых цифр" (метод начисления износа)Универсальный англо-русский словарь > sum of the years' digits
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12 sum of the years' digits SYD method
Универсальный англо-русский словарь > sum of the years' digits SYD method
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13 sum of the years' digits SYD method of depreciation
Универсальный англо-русский словарь > sum of the years' digits SYD method of depreciation
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14 sum of the years' digits method
Бухгалтерия: метод начисления износа на основе "суммы годовых цифр" (кумулятивный метод), "сумма годовых цифр" (метод начисления износа)Универсальный англо-русский словарь > sum of the years' digits method
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15 sum of the years' digits method of depreciation
Универсальный англо-русский словарь > sum of the years' digits method of depreciation
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16 sum-of-the-years digits depreciation
Универсальный англо-русский словарь > sum-of-the-years digits depreciation
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17 sum-of-the-years'-digits depreciation
Универсальный англо-русский словарь > sum-of-the-years'-digits depreciation
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18 sum-of-the-years'-digits method
Бухгалтерия: метод суммы лет (при начислении износа)Универсальный англо-русский словарь > sum-of-the-years'-digits method
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19 sum-of-the-years-digits
SAP.фин. арифметическая дегрессивнаяУниверсальный англо-русский словарь > sum-of-the-years-digits
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20 sum-of-the-years-digits method of depreciation
SAP.фин. арифметическая дегрессивная амортизацияУниверсальный англо-русский словарь > sum-of-the-years-digits method of depreciation
См. также в других словарях:
sum of the digits — ˌsum of the ˈdigits also ˌsum of the ˌyears ˈdigits noun [singular] ACCOUNTING one of the ways of calculating the depreciation (= loss of value over time) of an asset. For example, if an asset has a life of four years, 4+3+2+1= 10, so in the… … Financial and business terms
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
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
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-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
Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… … Wikipedia
MACRS — Part of a series on Taxation Taxation in the United States … Wikipedia
SYD — may refer to: *IATA code for Sydney Airport in Australia *Sum of Years Digits, an accounting, economics, and financial depreciation method … Wikipedia
