depreciation
41depreciation recovery — UK US noun [S or U] (also recovery) ACCOUNTING, TAX, FINANCE ► the process of paying for an asset s depreciation (= gradual loss in value over time) by paying less tax on them for a period of years: » For these assets, you can use 3 , 5 , or 10… …
42Depreciation costs — амортизационные затраты. См. также: Амортизация Финансовый словарь Финам …
43depreciation reserve — A business fund in which the probable replacement cost of equipment is accumulated each year over the life of the asset, so it can be replaced readily when it becomes obsolete and totally depreciated. Category: Business, LLCs & Corporations →… …
44depreciation, accelerated — n. A method of depreciation that provides larger deductions in the earlier years of an asset’s life. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 …
45depreciation, reserve — n. In accounting, an account kept of the likely depreciation of assets in order to plan for the reduction in value of assets. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 …
46depreciation, straight-line — n. A method of depreciation in which the cost of an asset is deducted in equal amounts over its life. See also accelerated cost recovery system The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell …
47depreciation reserve — depreciation reserve, Accounting. a reserve account to offset the cost of equipment that is depreciating and will ultimately have to be replaced or renewed …
48Depreciation recapture — Part of a series on Taxation Taxation in the United States …
49Depreciation Recapture — The gain received from the sale of depreciable capital property that must be reported as income. Depreciation recapture is assessed when the tax basis of an asset exceeds the sale price. The difference between these figures is thus recaptured by… …
50depreciation reserve — An account used to recover the cost of an asset by writing off a portion of the cost over the life of the asset or by some other acceptable method. The depreciation reserve is listed on the balance sheet as a reduction in the cost of the related… …
