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επιλογές μετάφρασης λέξεων
παραδείγματα χρήσης (πολλές φράσεις με μετάφραση)
ετυμολογία

Τι (ποιος) είναι reducing-balance depreciation - ορισμός

A METHOD OF ACHIEVING PERIODIC REDUCTIONS IN THE CARRYING AMOUNT OF FIXED ASSETS, WITH LARGER REDUCTIONS IN THE EARLY PERIODS AND PROGRESSIVELY SMALLER REDUCTIONS IN LATER PERIODS. THE OPPOSITE NOTION IS DEPRECIATION EXPENSE.

Accelerated Depreciation; Double-declining balance

Depreciation recapture (United States)

Depreciation Recapture; Depreciation recapture

Depreciation recapture is the USA Internal Revenue Service (IRS) procedure for collecting income tax on a gain realized by a taxpayer when the taxpayer disposes of an asset that had previously provided an offset to ordinary income for the taxpayer through depreciation. In other words, because the IRS allows a taxpayer to deduct the depreciation of an asset from the taxpayer's ordinary income, the taxpayer has to report any gain from the disposal of the asset (up to the recomputed basis) as ordinary income, not as a capital gain.

https://en.wikipedia.org/wiki/Depreciation_recapture_(United_States)

Color balance

ADJUSTMENT OF THE INTENSITIES OF THE COLORS

White balance; Colour balance; White Balance; White balancing; Gray balance; Whitebalance; Auto white balance; Auto White Balance; Automatic White Balance

In photography and image processing, color balance is the global adjustment of the intensities of the colors (typically red, green, and blue primary colors). An important goal of this adjustment is to render specific colors – particularly neutral colors like white or grey – correctly.

https://en.wikipedia.org/wiki/Color_balance

Accelerated depreciation

Accelerated depreciation refers to any one of several methods by which a company, for 'financial accounting' or tax purposes, depreciates a fixed asset in such a way that the amount of depreciation taken each year is higher during the earlier years of an asset's life. For financial accounting purposes, accelerated depreciation is expected to be much more productive during its early years, so that depreciation expense will more accurately represent how much of an asset's usefulness is being used up each year.

https://en.wikipedia.org/wiki/Accelerated_depreciation

Βικιπαίδεια

Accelerated depreciation

Accelerated depreciation refers to any one of several methods by which a company, for 'financial accounting' or tax purposes, depreciates a fixed asset in such a way that the amount of depreciation taken each year is higher during the earlier years of an asset's life. For financial accounting purposes, accelerated depreciation is expected to be much more productive during its early years, so that depreciation expense will more accurately represent how much of an asset's usefulness is being used up each year. For tax purposes, accelerated depreciation provides a way of deferring corporate income taxes by reducing taxable income in current years, in exchange for increased taxable income in future years. This is a valuable tax incentive that encourages businesses to purchase new assets.

For financial reporting purposes, the two most popular methods of accelerated depreciation are the double declining balance method and the sum-of-the-years’ digits method. For tax purposes, the allowable methods of accelerated depreciation depend on the tax law that the taxpayer is subject to. In the United States, the two currently allowable depreciation methods for tax purposes are both accelerated depreciation methods (ACRS and MACRS).

https://en.wikipedia.org/wiki/Accelerated depreciation