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1 tax depreciation
Englisch-Deutsch Fachwörterbuch der Wirtschaft > tax depreciation
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2 tax depreciation
гос. фин., учет налоговая амортизация (метод амортизации основных средств, применяемый с целью сокращения налоговых выплат в будущем)See: -
3 tax depreciation
ˈtax de·pre·cia·tionn Absetzung f für Abnutzung -
4 tax depreciation
1) Экономика: амортизация, указываемая в налоговых декларациях, списание налогов2) Налоги: налоговая амортизация3) SAP.фин. амортизация согласно налоговому праву -
5 Tax depreciation
Налоговая амортизацияMergers and Acquisitions English-Russian dictionary > Tax depreciation
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6 tax depreciation table
tax depreciation table TAX AfA-Tabelle f (useful lives of assets, Nutzungsdauer von Wirtschaftsgütern)Englisch-Deutsch Fachwörterbuch der Wirtschaft > tax depreciation table
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7 tax depreciation allowance on stocks
Деловая лексика: налоговая скидка на амортизацию основного капиталаУниверсальный англо-русский словарь > tax depreciation allowance on stocks
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8 accelerated company tax depreciation
Englisch-Deutsch Fachwörterbuch der Wirtschaft > accelerated company tax depreciation
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9 accelerated tax depreciation
гос. фин., учет ускоренная налоговая амортизация* (ускоренная амортизация, проводимая с целью сокращения налоговых выплат в начале срока эксплуатации; представляет собой увеличение амортизационных отчислений, уменьшающих налогооблагаемую прибыль)See:Англо-русский экономический словарь > accelerated tax depreciation
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10 earnings before interest, tax, depreciation and amortization
earnings before income tax, deprecation and amortization (EBITDA)экон. сокр. доходы без вычета подоходного налога и амортизацииАнгло-русский универсальный дополнительный практический переводческий словарь И. Мостицкого > earnings before interest, tax, depreciation and amortization
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11 Bulletin F (on income tax depreciation and obsolescence)
Макаров: циркуляр "ЭФ" (Налогового управления Казначейства США, устанавливает нормы и правила начисления износа основного капитала)Универсальный англо-русский словарь > Bulletin F (on income tax depreciation and obsolescence)
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12 accelerated tax depreciation
Экономика: ускоренная налоговая амортизацияУниверсальный англо-русский словарь > accelerated tax depreciation
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13 deferral of special tax depreciation
SAP.фин. отчисления в резерв особой амортизацииУниверсальный англо-русский словарь > deferral of special tax depreciation
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14 earnings before interest, tax, depreciation, and amortization
The ultimate business dictionary > earnings before interest, tax, depreciation, and amortization
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15 depreciation method
учет метод (начисления) амортизацииSyn:See:reducing-balance depreciation, reducing-balance depreciation, double-declining balance depreciation, replacement cost depreciation, sinking fund depreciation, annuity method of depreciation, current cost depreciation, historic cost depreciation, linear depreciation, units-of-production method, depreciation accounting, accelerated depreciation, tax depreciation, straight-line depreciation, sum-of-the-years'-digits method, free depreciation, reducing-balance depreciation, group depreciation accounting, economic age-life method, age-life method, physical age-life method, breakdown method, appraisal method of depreciation, component depreciation, composite depreciation, units-of-production method, 150 percent declining balance depreciation* * * -
16 depreciation tax shield
гос. фин., учет амортизационный налоговый щит* (сумма, на которую уменьшаются налоговые платежи благодаря включению амортизационных отчислений в расходы при расчете налогооблагаемой прибыли)See:* * *. Стоимость налогов, списанных на амортизацию предприятия и оборудования . Инвестиционная деятельность .Англо-русский экономический словарь > depreciation tax shield
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17 tax allowance for depreciation
Englisch-Deutsch Fachwörterbuch der Wirtschaft > tax allowance for depreciation
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18 tax return depreciation
Englisch-Deutsch Fachwörterbuch der Wirtschaft > tax return depreciation
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19 depreciation recapture
Englisch-Deutsch Fachwörterbuch der Wirtschaft > depreciation recapture
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20 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 rulesor 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.
См. также в других словарях:
tax depreciation — UK US noun [U] TAX, ACCOUNTING ► an amount relating to the reduced value of a company s assets that is subtracted from its profits in order to reduce the amount of tax that it pays: »Current tax depreciation results in companies writing off… … Financial and business terms
earnings before interest, tax, depreciation and amortization — ˌearnings before ˌinterest, ˌtax, depreciˌation and amortiˈzation abbreviation EBITDA noun [plural] ACCOUNTING TAX a company s profits for a particular period of time, not including interest payments on its debt, tax payments, and amounts to… … Financial and business terms
Earnings Before Interest, Tax, Depreciation and Amortization — Das EBITDA ist eine betriebswirtschaftliche Kennzahl, die in Zusammenhang mit dem erwirtschafteten Ertrag und Cash Flow eines Unternehmens in einem bestimmten Zeitraum steht. EBITDA ist die Abkürzung für englisch: earnings before interest, taxes … Deutsch Wikipedia
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
depreciation — The amount by which a fixed asset s accounting or book value is periodically reduced to reflect the fact that the economic value of the asset is steadily reduced by a combination of wear and tear from use, age, and/or obsolescence. The offsetting … Financial and business terms
Depreciation — A non cash expense that provides a source of free cash flow. Amount allocated during the period to amortize the cost of acquiring Long term assets over the useful life of the assets. The New York Times Financial Glossary * * * US… … Financial and business terms
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
Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 — Effective (Various dates for different provisions) Citations Public Law Public Law 111 312 Stat … Wikipedia
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 reserve — A business fund in which the probable replacement cost of equipment is accumulated each year over the life of the asset, so it can be replaced readily when it becomes obsolete and totally depreciated. Category: Business, LLCs & Corporations →… … Law dictionary
Tax forms in the United States — are used by taxpayers and tax exempt organizations to report financial information to the Internal Revenue Service (IRS). They are used to report income and calculate taxes owed to the government of the United States. TOC Federal tax forms 990… … Wikipedia