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Factor depreciation method
| Глоссарий ИТ-терминов |
A method of depreciation that uses a progressive or digressive factor. for example, if the factor is >50, the depreciation is progressive, which means that the amount of depreciation increases each depreciation period. if the factor is <50, the depreciation is digressive, and the amount of depreciation decreases each depreciation period.
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Depreciation, английский
- Износ; изнашивание; обесценивание; см. obsolescence, ageing; амортизация (денежное выражение постепенного изнашивания основных фондов); capital consumption; амортизационные отчисления (для обеспечения восстановления и капитального ремонта основных фондов, а также для их модернизации), см. depreciation allowances, amortization
- Амортизация (основных средств)
- Обесценивание; снижение; изнашивание depressнажимать (кнопку); утапливать
- An accounting technique in which the cost of an asset is allocated over its useful life.
- Амортизация
- An allocation of part of the original value of a fixed asset to current income during a specific period. depreciation represents the declining value of the fixed asset as a cost of the specified period.
- The expiration of a portion of the original cost of a fixed asset during a specific time period.
- A non-cash expense (also known as non-cash charge) that provides a source of free cash flow. amount allocated during the period to amortize the cost of acquiring long-term assets over the useful life of the assets. to be clear, this is an accounting expense not a real expense that demands cash. the sum of depreciation expenses of prior years leads to the balance sheet item accumulated depreciation.
- Charges made against income to provide for distributing the cost of depreciable plant less estimated net salvage over the estimated useful life of the asset. depreciation is not a cash outlay, but an accounting tool for allocating cost over the service life of the physical asset.
- Скидки на порчу товара (при расчетах) der – did
- A loss in value.
- The charge reflected in the financial accounts for the use of fixed assets.
Progressive, английский
A 1 длительный; 2 про- грессивный (ант. regressive) aspect, assimilation, dissimilation
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Indirect reconciliation method, английский
A method of deriving the net income provided by operating activities by adjusting for revenue and expense items that do not result from cash transactions.
Straight-line service life remaining depreciation method, английский
A method of depreciation that calculates the depreciation of a fixed asset as a fixed amount in each depreciation period. there will be a difference in the depreciation amount calculated between straightline service life remaining and straight-line service life when there is an adjustment posted to the asset.
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