- replacement method of depreciation
- метод единовременного начисления амортизации по восстановительной стоимости
English-russian dctionary of contemporary Economics. 2014.
replacement method of depreciation
Смотреть что такое "replacement method of depreciation" в других словарях:
Метод амортизации по стоимости замещения (REPLACEMENT COST METHOD OF DEPRECIATION) — Расчет амортизационных расходов за период не по исторической стоимости, а на базе стоимости замещения. См. также Стоимость замещения (Replacement Cost) … Словарь терминов по управленческому учету
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
Replacement value — The term replacement cost or replacement value refers to the amount that an entity would have to pay to replace an asset at the present time, according to its current worth. In the insurance industry, replacement cost or replacement cost value is … Wikipedia
replacement cost accounting — An accounting method that includes as part of depreciation the difference between the original purchase price of an asset and the current replacement cost. Bloomberg Financial Dictionary … Financial and business terms
Capital formation — Gross capital formation in % of gross domestic product in world economy Capital formation is a concept used in macroeconomics, national accounts and financial economics. Occasionally it is also used in corporate accounts. It can be defined… … Wikipedia
Comparables — (or comps) is a real estate appraisal term referring to properties with characteristics that are similar to a subject property whose value is being sought. This can be accomplished either by a real estate agent who attempts to establish the value … Wikipedia
М — Магистраль [turnpike] Мажоритарный акционер (Majority shareholder) Мажоритарная доля собственности (majority interest) Мажоритарный контроль (majority control) … Экономико-математический словарь
метод амортизации по стоимости замещения — Расчет амортизационных расходов за период не по исторической стоимости, а на базе стоимости замещения. См. также Стоимость замещения (Replacement Cost). [http://www.lexikon.ru/dict/uprav/index.html] Тематики бухгалтерский учет EN replacement cost … Справочник технического переводчика
Broad Evidence Rule — A rule outlining the guidelines insurers must go about determining the value of lost, stolen or damaged property. The broad evidence rule does not specify any one method to value any one piece of property, only that the means which most… … Investment dictionary
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
