- depreciation allowance for property
- инвентаризационная поправка на уценку стоимости имущества (части, подразделения)
English-Russian military dictionary. 2014.
depreciation allowance for property
Смотреть что такое "depreciation allowance for property" в других словарях:
depreciation — de·pre·ci·a·tion /di ˌprē shē ā shən/ n 1: any decrease in the value of property (as machinery) for the purpose of taxation that cannot be offset by current repairs and is carried on company books as a yearly charge amortizing the original cost… … 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
depreciation — [dē prē΄shē ā′shən, diprē΄shē ā′shən] n. [see DEPRECIATE ] ☆ 1. a) a decrease in value of property through wear, deterioration, or obsolescence b) the allowance made for this in bookkeeping, accounting, etc. ☆ 2. a decrease in the purchasing… … English World dictionary
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 — The lessening in worth of any property caused by weather, time, and use, including obsolescence and inadequacy. 43 Am J1st Pub Util § 145. A deduction allowed in an income tax return for the gradual loss of usefulness of tangible property used in … Ballentine's law dictionary
depletion allowance — a tax reduction allowed on income from exhaustible resources, as oil or timber. * * * In tax law, the deductions from gross income allowed investors in exhaustible commodities (such as minerals, oil, or gas) for the depletion of the deposits. The … Universalium
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
de praesenti — For the present. depreciated book value–As used in a statute requiring depreciated book value of personal property to be considered for purposes of taxation, the term means the cost price of the personal property, including the cost of… … Ballentine's law dictionary
MACRS — Part of a series on Taxation Taxation in the United States … Wikipedia
