- depreciation of equipment
- обесценение оборудования
English-russian dctionary of contemporary Economics. 2014.
depreciation of equipment
Смотреть что такое "depreciation of equipment" в других словарях:
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
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
depreciation allowance — ➔ allowance * * * depreciation allowance UK US noun [C] ► ACCOUNTING, TAX the amount, based on the depreciation of assets, that a business can reduce its profit by when taxes are calculated: »The bill will change the depreciation allowance that… … Financial and business terms
depreciation reserve — depreciation reserve, Accounting. a reserve account to offset the cost of equipment that is depreciating and will ultimately have to be replaced or renewed … Useful english 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
Depreciation Recapture — The gain received from the sale of depreciable capital property that must be reported as income. Depreciation recapture is assessed when the tax basis of an asset exceeds the sale price. The difference between these figures is thus recaptured by… … Investment dictionary
Depreciation — 1. A method of allocating the cost of a tangible asset over its useful life. Businesses depreciate long term assets for both tax and accounting purposes. 2. A decrease in an asset’s value caused by unfavorable market conditions. 1. For… … Investment dictionary
Depreciation and amortization of property, plant, and equipment — The monthly provision for depreciation and amortization (applicable to utility property other than electric plant, electric plant in service, and equipment). U.S. Dept. of Energy, Energy Information Administration s Energy Glossary … Energy terms
Depreciation tax shield — The value of the tax write off on depreciation of plant and equipment. The New York Times Financial Glossary … Financial and business terms
