- Accelerated amortization US depreciation
- UK استهلاك معجل، استهلاك بمعدلات مرتفعة
English-Arabic economic glossary.
English-Arabic economic glossary.
accelerated amortization — noun : a deduction from taxable income in lieu of normal depreciation on qualified facilities based on writing off capital investment over a stated period representing the duration of war or emergency, the higher write off resulting in a tax… … Useful english dictionary
Accelerated depreciation — refers to any one of several methods by which a company, for financial accounting and/or tax purposes, depreciates a fixed asset in such a way that the amount of depreciation taken each year is higher during the earlier years of an asset’s life.… … Wikipedia
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
amortization — /am euhr teuh zay sheuhn, euh mawr /, n. 1. an act or instance of amortizing a debt or other obligation. 2. the sums devoted to this purpose. Also, amortizement. [1665 75; < ML a(d)mortization (s. of admortizatio). See AMORTIZE, ATION] * * * In… … Universalium
amortization — A cost *allocation method used to record the reduction in value of an asset over time. The classic case of amortization is the matching of the cost of an item of *property, plant, and equipment to its *useful life. Assets generally lose value as… … Auditor's dictionary
accelerated method — A cost allocation method that provides for larger amounts in earlier time periods. The rationale for using an accelerated method is that the economic activity of the underlying assets or circumstances occurs most intensively in the earliest time… … Auditor's dictionary
amortization — I noun clearance, defrayal, defrayment, disbursement, discharge, extinction of a debt, extinguishment of claim, liquidation of a debt, payment, remittance, satisfaction associated concepts: amortization contract, amortization of a mortgage,… … 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
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