accrued depreciation

accrued depreciation — UK US noun [U] ACCOUNTING ► ACCUMULATED DEPRECIATION(Cf. ↑accumulated depreciation) …   Financial and business terms

accrued depreciation — Formerly called accumulated depreciation. An accumulation of charges made over a period of time for the replacement of a fixed asset. The portion of the useful service life which for tax and financial statement purposes has expired. State ex rel …   Black's law dictionary

accrued — adjective accumulated, added to, annexed, grew, increased, mounted, multiplied associated concepts: accrued debts, accrued depreciation, accrued dividends accrued income, accrued installments, accrued interest, accrued rent, accrued rights,… …   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

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

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

Износ накопленный — (ACCRUED DEPRECIATION) в оценке это любая потеря полезности, которая приводит к тому, что действительная стоимость собственности становится меньше полной стоимости воспроизводства. То же самое, что и Уменьшившаяся полезность ( Diminished utility) …   Словарь инвестиционных и оценочных терминов

Н — Наблюдаемые входные данные — см .Ненаблюдаемые входные данные Наблюдатель [ analyst, observer] Наблюдение экономических явлений [economic observation] Наблюдения [observations] …   Экономико-математический словарь

accrue — /akruw/ Derived from the Latin, ad and creso, to grow to. In past tense, in sense of due and payable; vested. It means to increase; to augment; to come to by way of increase; to be added as an increase, profit, or damage. Acquired; falling due;… …   Black's law dictionary

assessment — /euh ses meuhnt/, n. 1. the act of assessing; appraisal; evaluation. 2. an official valuation of property for the purpose of levying a tax; an assigned value. 3. an amount assessed as payable. [1530 40; ASSESS + MENT] * * * Process of setting a… …   Universalium

Начисленная (накопленная) амортизация — (accrued depreciation, accumulated depreciation) — 1. Сумма износа основных средств и нематериальных активов на дату составления баланса 2. Общая сумма амортизационных отчислений с даты первоначального приобретения актива до момента оценки; …   Экономико-математический словарь