depreciable assets

амортизируемые активы

Большой англо-русский и русско-английский словарь. 2001.

Смотреть что такое "depreciable assets" в других словарях:

  • depreciable — Assets subject to depreciation; assets that decline in value or usefulness over a period of time through use or obsolescence. An example of depreciable assets includes machinery and equipment; land is a non depreciable asset. See depreciation …   Black's law dictionary

  • Depreciable Property — Any type of asset that is eligible for depreciation treatment. Depreciable property can include vehicles, real estate, computers and office equipment, machinery and heavy equipment, and several other categories of assets. Depreciable property… …   Investment dictionary

  • depreciable value of non-current tangible assets — ilgalaikio materialiojo turto nudėvimoji vertė statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Suma, gaunama iš ilgalaikio materialiojo turto įsigijimo ar pasigaminimo savikainos atėmus nustatytą jo… …   Lithuanian dictionary (lietuvių žodynas)

  • depreciable value of tangible fixed assets — ilgalaikio materialiojo turto nudėvimoji vertė statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Suma, gaunama iš ilgalaikio materialiojo turto įsigijimo ar pasigaminimo savikainos atėmus nustatytą jo… …   Lithuanian dictionary (lietuvių žodynas)

  • assets — /aesets/ Property of all kinds, real and personal, tangible and intangible, including, inter alia, for certain purposes, patents and causes of action which belong to any person including a corporation and the estate of a decedent. The entire… …   Black's law dictionary

  • assets — /aesets/ Property of all kinds, real and personal, tangible and intangible, including, inter alia, for certain purposes, patents and causes of action which belong to any person including a corporation and the estate of a decedent. The entire… …   Black's law dictionary

  • capital assets — Assets which are held other than as trading assets. + capital assets USA All property held by a taxpayer unless specifically excluded under the IRC (IRC § 1221(a)). The following types of property are generally excluded from the definition of… …   Law dictionary

  • Амортизируемые активы — (DEPRECIABLE ASSETS) Активы, которые: a) ожидается использовать на протяжении более чем одного отчетного периода; b) имеют ограниченный срок полезной службы; и c) содержатся компанией для применения в производстве или поставке товаров и услуг,… …   Финансы и биржа: словарь терминов

  • 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

  • Limits 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 …   Wikipedia

  • Half-year convention — Certain property is subject to depreciation. Depreciaton allows one to deduct a certain amount of the value or basis of depreciable property per taxable year. A person with depreciable property must know when to start depreciating his/her… …   Wikipedia

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