Амортизируемая стоимость — (DEPRECIABLE AMOUNT) Фактическая стоимость приобретения актива или другая величина, заменяющая фактическую стоимость приобретения в финансовой отчетности, за вычетом расчетной ликвидационной стоимости. Амортизируемая стоимость относится… … Словарь терминов по управленческому учету
Амортизируемая сумма — (DEPRECIABLE AMOUNT) Стоимость актива за вычетом ликвидационной стоимости … Финансы и биржа: словарь терминов
амортизируемая стоимость — Фактическая стоимость приобретения актива или другая величина, заменяющая фактическую стоимость приобретения в финансовой отчетности, за вычетом расчетной ликвидационной стоимости. Амортизируемая стоимость относится систематически на каждый… … Справочник технического переводчика
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
Cancellation of Debt (COD) Income — Part of a series on Taxation Taxation in the United States … Wikipedia
Capital gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… … Wikipedia
Accounting for leases in the United States — is regulated by the Financial Accounting Standards Board (FASB).Accounting for leases by the lesseeA lease is defined as a contractual agreement between a lessor and lessee that gives the lessee the right to use specific property, either owned by … 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
Like-kind exchange — A like kind exchange is a United States tax deferred exchange that allows for the disposal of an asset and the acquisition of another similar asset without generating a tax liability from the sale of the first asset. A like kind exchange can… … Wikipedia
life — [laɪf] noun lives PLURALFORM [laɪvz] [countable] 1. the period of time during which something takes place or exists: • industrial products used during the life of a mining operation • The rate of interest is often subsidized and fixed for the… … Financial and business terms
