depreciation charges

амортизационные отчисления

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

Смотреть что такое "depreciation charges" в других словарях:

  • 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

  • depreciation — /di pree shee ay sheuhn/, n. 1. decrease in value due to wear and tear, decay, decline in price, etc. 2. such a decrease as allowed in computing the value of property for tax purposes. 3. a decrease in the purchasing or exchange value of money. 4 …   Universalium

  • depreciation 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 …   Useful english dictionary

  • linear depreciation — Depreciation charges that, when plotted on a graph against time on the x axis, result in a straight line, as a constant amount per annum is written off the assets concerned. Both the straight line method of depreciation and the rate per unit of… …   Accounting dictionary

  • linear depreciation — Depreciation charges that, when plotted on a graph against time on the x axis, result in a straight line, as a constant amount per annum is written off the assets concerned. Both the straight line method of depreciation and the rate per unit of… …   Big dictionary of business and management

  • Earnings before interest, taxes, depreciation, and amortization — En finance, l expression de langue anglaise Earnings before Interest, Taxes, Depreciation, and Amortization, connue par son sigle EBITDA désigne les revenus avant intérêts, impôts (taxes), dotations aux amortissements et provisions sur… …   Wikipédia en Français

  • Earnings before interest, taxes, depreciation and amortization — (EBITDA) is a non GAAP metric that can be used to evaluate a company s profitability.::EBITDA = Operating Revenue – Operating Expenses + Other RevenueIts name comes from the fact that Operating Expenses do not include interest, taxes, or… …   Wikipedia

  • Operating income before depreciation and amortization — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • fixed charges — Costs that do not vary with changes in output and would continue even if a firm produced no output at all, such as most management expenses, interests on bonded debt, depreciation, property taxes, and other irreducible overhead. Dictionary from… …   Law dictionary

  • 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

  • fixed charges — The expenses to be defrayed by a business or industry whether or not the place of business or plant is in operation for the time, being for charges which spread over the entire establishment, such as taxes, mortgage interest, insurance,… …   Ballentine's law dictionary

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