- recoverable cost
- остаточная реализуемая стоимость
English-russian dctionary of contemporary Economics. 2014.
English-russian dctionary of contemporary Economics. 2014.
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
recoverable amount — The value of an asset treated as the greater of its net realizable value and its net present value The value of an asset to a business can be regarded as the lower of the recoverable amount and the current replacement cost … Big dictionary of business and management
Historical cost — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Liquidated damages — (also referred to as liquidated and ascertained damages) are damages whose amount the parties designate during the formation of a contract for the injured party to collect as compensation upon a specific breach (e.g., late performance).When… … Wikipedia
Office of Fair Trading — This article is about Office of Fair Trading of the United Kingdom. For other uses, see OFT (disambiguation). Office of Fair Trading (Welsh: Swyddfa Masnachu Teg) Non ministerial government department overview Formed … Wikipedia
Oil sands — The Athabasca oil sands in Alberta, Canada, are a very large source of bitumen, which can be upgraded to synthetic crude oil. Bituminous sands, colloquially known as oil sands or tar sands, are a type of unconventional petroleum deposit. The… … Wikipedia
Deprival value — is a concept used in accounting theory to determine the appropriate measurement basis for assets. It is an alternative to historical cost and fair value or mark to market accounting. Some writers prefer terms such as value to the owner or value… … Wikipedia
Athabasca Oil Sands — The Athabasca Oil Sands (also known as the Athabasca Tar Sands) are large deposits of bitumen, or extremely heavy crude oil, located in northeastern Alberta, Canada. These oil sands consist of a mixture of crude bitumen (a semi solid form of… … Wikipedia
Space logistics — Broadly speaking, based on the generally accepted definition of military logistics, space logistics is the science of planning and carrying out the movement of humans and materiel to, from, and within space combined with the ability to maintain… … Wikipedia
International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… … Wikipedia
petroleum — petroleous, adj. /peuh troh lee euhm/, n. an oily, thick, flammable, usually dark colored liquid that is a form of bitumen or a mixture of various hydrocarbons, occurring naturally in various parts of the world and commonly obtained by drilling:… … Universalium