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1 written off cost
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2 written off cost
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3 written off cost
Большой англо-русский и русско-английский словарь > written off cost
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4 written down cost
1) учет списанная стоимость (стоимость какого-л. объекта (напр., станка), которая была списана с баланса, напр., в результате амортизации)See:2) учет стоимость списания, остаточная стоимость (стоимость, которую имел объект, напр., основной актив, на момент списания)Buildings, plant and equipment have continued to be brought to account at written down cost. — Объекты основного капитала продолжали относить на счет по стоимости списания.
Investments are stated at cost or written down cost. — Инвестиции отражаются по первоначальной стоимости или по стоимости списания.
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5 cost
стоимость; себестоимость; цена -
6 detailed written
English-Russian big polytechnic dictionary > detailed written
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7 detailed written
English-Russian dictionary of Information technology > detailed written
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8 constant cost
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9 decommissioning cost
English-Russian dictionary on nuclear energy > decommissioning cost
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10 disposal cost
English-Russian dictionary on nuclear energy > disposal cost
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11 fuel component of electricity generating cost
English-Russian dictionary on nuclear energy > fuel component of electricity generating cost
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12 fuel fraction of electricity generating cost
English-Russian dictionary on nuclear energy > fuel fraction of electricity generating cost
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13 power cost
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14 repair cost
стоимость восстановительных работ; затраты на ремонт; расходы на ремонтные работы -
15 replacement cost
English-Russian dictionary on nuclear energy > replacement cost
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16 unit cost
единица стоимости; цена за единицуThe English-Russian dictionary general scientific > unit cost
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17 write-off
сущ.1)а) учет списание (удаление со счета, из баланса; перенос стоимости активов в счет расходов или убытков (напр., списание части стоимости активов через амортизацию); списание безнадежных долгов)б) учет списанное имущество, списанный актив (со счета, с баланса)в) учет списанная сумма, сумма списания (со счета, с баланса)$5 million write-off in the second quarter — списанная сумма в размере 5 млн. долл.
Syn:See:2)а) общ. негодная вещь, негодное имущество; брак; обломки (автомобиля, самолета)The car was a write-off after the accident. — После аварии машина стала никуда не годной.
б) общ. бесполезный человек; что-л. бесполезное [безнадежное\] (напр., занятие, старания)
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списание: полное списание актива путем отнесения его к расходам или убыткам (напр., для целей обычной амортизации или как покрытие остатка сомнительного долга резервами или прибылью, закрытия счета и уменьшения баланса на соответствующую величину).* * ** * *полное списание со счета; списанное имущество: списанные фонды; списание. . Словарь экономических терминов . -
18 описанная стоимость
Большой англо-русский и русско-английский словарь > описанная стоимость
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19 amortization
Fin1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.EXAMPLEFor tax purposes, the distinction is not always made between amortization and depreciation, yet amortization remains a viable financial accounting concept in its own right.It is computed using the straight-line method of depreciation: divide the initial cost of the intangible asset by the estimated useful life of that asset.Initial cost/useful life = amortization per yearFor example, if it costs $10,000 to acquire a patent and it has an estimated useful life of 10 years, the amortized amount per year is $1,000.$10,000/10 = $1,000 per yearThe amount of amortization accumulated since the asset was acquired appears on the organization’s balance sheet as a deduction under the amortized asset.While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules are different in each country, and are occasionally changed, so it is necessary to stay abreast of them and rely on expert advice.For financial reporting purposes, an intangible asset is amortized over a period of years. The amortizable life—“useful life”—of an intangible asset is the period over which it gives economic benefit.Intangibles that can be amortized can include:Copyrights, based on the amount paid either to purchase them or to develop them internally, plus the costs incurred in producing the work (wages or materials, for example). At present, a copyright is granted to a corporation for 75 years, and to an individual for the life of the author plus 50 years. However, the estimated useful life of a copyright is usually far less than its legal life, and it is generally amortized over a fairly short period;Cost of a franchise, including any fees paid to the franchiser, as well legal costs or expenses incurred in the acquisition. A franchise granted for a limited period should be amortized over its life. If the franchise has an indefinite life, it should be amortized over a reasonable period not to exceed 40 years;Covenants not to compete: an agreement by the seller of a business not to engage in a competing business in a certain area for a specific period of time. The cost of the not-tocompete covenant should be amortized over the period covered by the covenant unless its estimated economic life is expected to be less;Easement costs that grant a right of way may be amortized if there is a limited and specified life; Organization costs incurred when forming a corporation or a partnership, including legal fees, accounting services, incorporation fees, and other related services.Organization costs are usually amortized over 60 months;Patents, both those developed internally and those purchased. If developed internally, a patent’s “amortizable basis” includes legal fees incurred during the application process. A patent should be amortized over its legal life or its economic life, whichever is the shorter;Trademarks, brands, and trade names, which should be written off over a period not to exceed 40 years;Other types of property that may be amortized include certain intangible drilling costs, circulation costs, mine development costs, pollution control facilities, and reforestation expenditures;Certain intangibles cannot be amortized, but may be depreciated using a straight-line approach if they have “determinable” useful life. Because the rules are different in each country and are subject to change, it is essential to rely on specialist advice.2. the repayment of the principal and interest on a loan in equal amounts over a period of time -
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.
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