rate of depreciation - translation to ελληνικό
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rate of depreciation - translation to ελληνικό

ALLOCATING THE COST OF A (TANGIBLE) ASSET OVER A PERIOD OF TIME
Depreciated; Physical depreciation; Capital consumption; Accumulated Depreciation; Terminal value (accounting); Straight-line depreciation; Economic depreciation; Salvage Value; Capital Consumption; Depreciate; Depreciating asset; Sum-of-years' digits depreciation; Sum-of-years' digits; Accumulated depreciation; Depreciation reserve; Sum of Digits depreciation; Depreciation expense
  • An asset depreciation at 15% per year over 20 years

rate of depreciation      
συντελεστής αποσβέσεως
third rate         
  • HMS ''Melville'' (1817)]], a British third-rate
  • A model of a third-rate ship of the line of the [[Navy of the Order of Saint John]] from the late 18th century.
TYPE OF SHIP OF THE LINE
3rd rate; Third rate; 3rd-rate; Sixty-four (ship); 70 gun; Third Rates; Third Rate; Third Rate Ship of the Line; Third-rate Frigates of the Royal Navy; Middling ships; Middling ship
τρίτης κατηγορίας
second rate         
TYPE OF SHIP OF THE LINE
2nd rate; Second rate; Second Rate Ship of the Line; Second-rate Frigates of the Royal Navy; 2nd-rate
δεύτερης ποιότητας

Ορισμός

depreciation
n.
1.
Fall in price, diminution of value, decline in value, fall, decline.
2.
Detraction, disparagement, derogation, belittling, traducing, maligning, censure.

Βικιπαίδεια

Depreciation

In accountancy, depreciation is a term that refers to two aspects of the same concept: first, the actual decrease of fair value of an asset, such as the decrease in value of factory equipment each year as it is used and wear, and second, the allocation in accounting statements of the original cost of the assets to periods in which the assets are used (depreciation with the matching principle).

Depreciation is thus the decrease in the value of assets and the method used to reallocate, or "write down" the cost of a tangible asset (such as equipment) over its useful life span. Businesses depreciate long-term assets for both accounting and tax purposes. The decrease in value of the asset affects the balance sheet of a business or entity, and the method of depreciating the asset, accounting-wise, affects the net income, and thus the income statement that they report. Generally, the cost is allocated as depreciation expense among the periods in which the asset is expected to be used.

Methods of computing depreciation, and the periods over which assets are depreciated, may vary between asset types within the same business and may vary for tax purposes. These may be specified by law or accounting standards, which may vary by country. There are several standard methods of computing depreciation expense, including fixed percentage, straight line, and declining balance methods. Depreciation expense generally begins when the asset is placed in service. For example, a depreciation expense of 100 per year for five years may be recognized for an asset costing 500. Depreciation has been defined as the diminution in the utility or value of an asset and is a non-cash expense. It does not result in any cash outflow; it just means that the asset is not worth as much as it used to be. Causes of depreciation are natural wear and tear.

Παραδείγματα από το σώμα κειμένου για rate of depreciation
1. On 1600cc cars, 5% duty reduction was made, while the duty on cars above 1800cc was reduced by 25%. In FY06 budget, the rate of depreciation on import of used cars below 1800cc was increased from 1% to 2% per month subject to a maximum of 50%. In the recently announced trade policy 2005–06, further relaxation was allowed for the import of used cars by overseas Pakistanis under gift, baggage and transfer of residence scheme.