- Depreciation for obsolescence
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English-Arabic economic glossary.
Depreciation for obsolescence
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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 — 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 lessening in worth of any property caused by weather, time, and use, including obsolescence and inadequacy. 43 Am J1st Pub Util § 145. A deduction allowed in an income tax return for the gradual loss of usefulness of tangible property used in … Ballentine's law dictionary
obsolescence — ob·so·les·cence /ˌäb sə les əns/ n: a loss in the utility or value of property that results over time from intrinsic limitations (as outmoded facilities) or external circumstances ◇ Obsolescence is usu. distinguished from depreciation and… … Law dictionary
obsolescence — ob‧so‧les‧cence [ˌɒbsəˈlesns ǁ ˌɑːb ] noun [uncountable] when a product, system etc is becoming no longer useful because something better is available, possible etc: • Now markets are subject to the faster obsolescence of products due to greater … Financial and business terms
depreciation — [dē prē΄shē ā′shən, diprē΄shē ā′shən] n. [see DEPRECIATE ] ☆ 1. a) a decrease in value of property through wear, deterioration, or obsolescence b) the allowance made for this in bookkeeping, accounting, etc. ☆ 2. a decrease in the purchasing… … English World dictionary
depreciation — /di pree shee ay sheuhn/, n. 1. decrease in value due to wear and tear, decay, decline in price, etc. 2. such a decrease as allowed in computing the value of property for tax purposes. 3. a decrease in the purchasing or exchange value of money. 4 … Universalium
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
obsolescence — A fall in the value of an asset as a result of its age or decline in its usefulness for other reasons. Obsolescence is an important factor both for depreciation and stock (inventory). In respect of depreciation, changes in technology or markets… … Accounting 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
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
