unit method of depreciation

См. также в других словарях:

• production-unit method — units of production method of depreciation A method of computing the depreciation charge for a period on a piece of machinery in which the depreciation charge is based on the number of production units manufactured by the machine. When the… …   Accounting dictionary

• production-unit method — units of production method of depreciation A method of computing the depreciation charge for a period on a piece of machinery in which the depreciation charge is based on the number of production units manufactured by the machine. When the… …   Big dictionary of business and management

• units of production method of depreciation — See: production unit method …   Accounting dictionary

• depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… …   Black's law dictionary

• depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… …   Black's law dictionary

• 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

• Unit of Production Method — A depreciation procedure used for property that is not in continuous use. The unit of production method is useful when the property’s value is more closely related to the number of units it produces than the number of years it is in use. It …   Investment dictionary

• depreciation — 1) The measure of the cost or revalued amount (see revaluation) of the economic benefits of a tangible fixed asset that have been consumed during an accounting period. This includes the wearing out, using up, or other reduction in the useful… …   Accounting dictionary

• depreciation — 1) The diminution in value of a fixed asset due to wear and tear or obsolescence over an accounting period. A provision for depreciation can be computed by means of a number of generally accepted techniques, including the straight line method,… …   Big dictionary of business and management

• linear depreciation — Depreciation charges that, when plotted on a graph against time on the x axis, result in a straight line, as a constant amount per annum is written off the assets concerned. Both the straight line method of depreciation and the rate per unit of… …   Accounting dictionary

• linear depreciation — Depreciation charges that, when plotted on a graph against time on the x axis, result in a straight line, as a constant amount per annum is written off the assets concerned. Both the straight line method of depreciation and the rate per unit of… …   Big dictionary of business and management