depreciation
121backlog depreciation — A depreciation charge that occurs when an asset is revalued. The additional depreciation that arises as a consequence of the increase in the value of the asset also increases the accumulated depreciation; this increase is known as backlog… …
122accelerated depreciation — A rate of depreciation of assets that is faster than the useful life basis normally used to calculate depreciation. For example, a computer may be expected to have a useful life of four years when it is purchased; however, as a result of new… …
123Economic depreciation — In economics and accounting, economic depreciation is seen as the change in the market value of capital over a given period. It is calculated as the market price of the capital at the beginning of the period minus its market price at the end of… …
124Historical cost depreciation — снижение первоначальной стоимости активов в результате износа. Синонимы английские: Historic cost depreciation См. также: Амортизация Финансовый словарь Финам …
125straight-line depreciation — A method of deducting the cost of a business asset by deductions in equal annual amounts. The period of time is specified by the Internal Revenue Code for different categories of assets, typically from three to 39 years. Category: Business, LLCs… …
126Accelerated Depreciation — Any method of depreciation used for accounting or income tax purposes that allows greater deductions in the earlier years of the life of an asset. The straight line depreciation method spreads the cost evenly over the life of an asset. On the… …
127Earnings Before Interest, Depreciation And Amortization - EBIDA — A measure of the earnings of a company that adds the interest expense, depreciation and amortization back to the net income number, but takes the tax expense into consideration. This measure is not as well known or used as often as its… …
128General Depreciation System - GDS — The most commonly used modified accelerated cost recovery system (MACRS) for calculating depreciation. A general depreciation system uses the declining balance method to depreciate personal property. The declining balance method involves applying …
