ordinary depreciation

нормальная амортизация

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

Смотреть что такое "ordinary depreciation" в других словарях:

  • Depreciation recapture — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • 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 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… …   Investment dictionary

  • depreciation 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… …   Black's law dictionary

  • Ordinary income — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • depreciation recapture — An income tax rule whereby a gain on the sale of property is treated as ordinary income, or partly as ordinary income, to the extent of depreciation taken on the property. Internal Revenue Code §§ 1245, 1250 …   Ballentine's law dictionary

  • Bonus Depreciation — An additional amount of deductible depreciation that is awarded above and beyond what would normally be available. Bonus depreciation is always taken right away, in the first year that the depreciable item is placed in service. This type of… …   Investment dictionary

  • recapture of depreciation — Upon the sale or disposition of depreciable property, the portion of the gain which represents the accelerated depreciation previously taken is taxed as ordinary income. Since Tax Reform Act of 1986, there is no monetary difference because… …   Black's law dictionary

  • waste — Action or inaction by a possessor of land causing unreasonable injury to the holders of other estates in the same land. An abuse or destructive use of property by one in rightful possession. Spoil or destruction, done or permitted, to lands,… …   Black's law dictionary

  • Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …   Universalium

  • Tax deduction — This article is about the deduction of expenses for the purpose of calculating taxable income. For tax deducted at source, see Withholding tax. Taxation An aspect of fiscal policy …   Wikipedia

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