depreciation
91depreciation of rates — devaluation of rates …
92depreciation allowance — /dəpriʃiˈeɪʃən əlaʊəns/ (say duhpreeshee ayshuhn uhlowuhns) noun the maximum annual amount allowed by taxation authorities for the owner of capital equipment to write off equipment as an acceptable deduction against income …
93depreciation rate — /dɪˌpri:ʃi eɪʃ(ə)n reɪt/ noun the rate at which an asset is depreciated each year in the company accounts …
94depreciation reserve — A business fund in which the estimated replacement cost of equipment is accumulated each year over the life of an asset, so that it can be replaced readily when it becomes obsolete …
95depreciation rate — /dɪˌpri:ʃi eɪʃ(ə)n reɪt/ noun the rate at which an asset is depreciated each year in the company accounts …
96depreciation accounting — noun : a branch of accounting that deals with systematically distributing or allocating the cost or other basic value of a fixed asset over its estimated useful life by periodic charges to expense or against revenue …
97depreciation insurance — noun : insurance that is added to a fire insurance policy by endorsement and that covers the difference between the actual cash value and the replacement cost of the insured property …
98Accelerated 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.… …
99Accumulated Depreciation — The cumulative depreciation of an asset up to a single point in its life. Regardless of the method used to calculate it, the depreciation of an asset during a single period is added to the previous period’s accumulated depreciation to get… …
100Limits on Depreciation Deduction — Section 280F [http://frwebgate.access.gpo.gov/cgi bin/getdoc.cgi?dbname=browse usc docid=Cite:+26USC280F Sec. 280F Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes] , Internal Revenue …
