writing-down allowance - translation to Αγγλικά
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writing-down allowance - translation to Αγγλικά

ACCOUNTING TERM FOR DEPRECIATION OF FIXED ASSETS
Capital Consumption Allowance; Capital consumption allowance; Capital Consumption Allowance (CCA)
  • Ameco]] data base.

writing-down allowance      

Смотрите также

writing down allowance

writing down allowance         
Writing Down Allowance; Writing down allowance; Annual investment allowance

общая лексика

WDA (налоговая) скидка на износ [по списанию на износ] (общая сумма амортизации основных средств, которую разрешается вычитать при расчете налогооблагаемой прибыли; в Великобритании вычитаемая сумма амортизации ограничена 25% от стоимости всех амортизируемых активов на начало периода)

синоним

depreciation allowance

Смотрите также

written down value; capital allowances

WDA         
WIKIMEDIA DISAMBIGUATION PAGE
WDA (disambiguation)

сокращение

writing down allowance

Ορισμός

writing desk
(writing desks)
A writing desk is a piece of furniture with drawers, an area for keeping writing materials, and a surface on which you can rest your paper while writing.
N-COUNT

Βικιπαίδεια

Consumption of fixed capital

Consumption of fixed capital (CFC) is a term used in business accounts, tax assessments and national accounts for depreciation of fixed assets. CFC is used in preference to "depreciation" to emphasize that fixed capital is used up in the process of generating new output, and because unlike depreciation it is not valued at historic cost but at current market value (so-called "economic depreciation"); CFC may also include other expenses incurred in using or installing fixed assets beyond actual depreciation charges. Normally the term applies only to producing enterprises, but sometimes it applies also to real estate assets.

CFC refers to a depreciation charge (or "write-off") against the gross income of a producing enterprise, which reflects the decline in value of fixed capital being operated with. Fixed assets will decline in value after they are purchased for use in production, due to wear and tear, changed market valuation and possibly market obsolescence. Thus, CFC represents a compensation for the loss of value of fixed assets to an enterprise.

According to the 2008 manual of the United Nations System of National Accounts,

"Consumption of fixed capital is the decline, during the course of the accounting period, in the current value of the stock of fixed assets owned and used by a producer as a result of physical deterioration, normal obsolescence or normal accidental damage. The term depreciation is often used in place of consumption of fixed capital but it is avoided in the SNA because in commercial accounting the term depreciation is often used in the context of writing off historic costs whereas in the SNA consumption of fixed capital is dependent on the current value of the asset." — UNSNA 2008, section H., p. 123 [1])

CFC tends to increase as the asset gets older, even if the efficiency and rental remain constant to the end. The larger the depreciation write-off, the larger the gross income of a business. Consequently, business owners consider this accounting entry as very important; after all, it affects both their income, and their ability to invest.

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