- Accumulated cost
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English-Arabic economic glossary.
Accumulated cost
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accumulated benefit obligation — ( ABO) The actuarial present value of the pension benefits earned to date. Measurement of the accumulated benefit obligation uses the historical compensation rates for pay related benefit plans. The ABO must be disclosed in a footnote to the… … Financial and business terms
Accumulated other comprehensive income — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Accumulated Value — The total amount an investment currently holds, including the capital invested and the interest (gain) it has earned to date. Accumulated value is important in the insurance field because it refers to the total acquired value in cash value life… … Investment dictionary
accumulated depreciation — The total of the periodic reductions for depreciation in fixed assets. Also called allowance for depreciation. American Banker Glossary * * * accumulated depreciation accumulated depreciation ➔ depreciation * * * accumulated depreciation UK US… … Financial and business terms
cost ledger — noun ledger showing the accumulated costs classified in various ways • Hypernyms: ↑ledger, ↑leger, ↑account book, ↑book of account, ↑book * * * noun : one of the books of account in a cost system to which entries are posted from books of original … Useful english dictionary
accumulated depreciation — aggregate depreciation The total amount of the depreciation written off the cost price or valuation of a fixed asset since it was brought into the balance sheet of an organization … Accounting dictionary
accumulated depreciation — aggregate depreciation The total amount of the depreciation written off the cost price or valuation of a fixed asset since it was brought into the balance sheet of an organization … Big dictionary of business and management
Depreciated Cost — 1. The value of an asset net of all accumulated depreciation that has been recorded against it. It follows the formula of: Depreciated Cost = Purchase Price (or cost basis) – Cumulative Depreciation Depreciated cost is also known as the net … Investment dictionary
Original Cost — The total costs associated with the purchase of an asset. The original cost of an asset takes into consideration all of the costs that can be attributed to its purchase and to putting the asset to use. These costs can include such factors as the… … Investment dictionary
Capital Cost Allowance — (CCA) is effectively the means by which Canadians may claim depreciation expense. Depreciable items are deemed to belong to different classes which depreciate at different rates and are subject to different rules. For the most common classes the… … Wikipedia
amortized cost — That part of the value of an asset that has been written off; it represents the accumulated depreciation to date … Accounting dictionary
