historic cost depreciation - translation to English
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historic cost depreciation - translation to English

TAX DEPRECIATION SYSTEM IN THE UNITED STATES
Macrs; Modified Accelerated Cost Recovery System; Decoupling modification; Bonus depreciation

historic cost depreciation      

бухгалтерский учет

амортизация по ценам приобретения [первоначальной стоимости] (амортизация без учета инфляционного роста стоимости амортизируемого актива)

синоним

historic cost depreciation

historical cost accounting         
ORIGINAL MONETARY VALUE OF AN ITEM
Accounting cost; Historic cost; Historical Cost concept; Historical cost accounting; Historic cost accounting; Stable measuring unit assumption; Nominal monetary units; Amortized cost

бухгалтерский учет

учет по себестоимости [первоначальной стоимости] (бухгалтерский учет в фиксированных ценах или ценах приобретения актива (по фиксированным курсам, ставкам); оценка инвестиций по ценам на момент осуществления, а не по текущим ценам)

синоним

historic cost accounting; historic value accounting; historical costing

Смотрите также

acquisition cost; constant dollar accounting; current value accounting; historical cost principle

amortized cost         
ORIGINAL MONETARY VALUE OF AN ITEM
Accounting cost; Historic cost; Historical Cost concept; Historical cost accounting; Historic cost accounting; Stable measuring unit assumption; Nominal monetary units; Amortized cost

финансы

амортизированная стоимость (номинал облигации или первоначальная величина долгового обязательства за вычетом неамортизируемых скидок или премий и погашенной части обязательства)

бухгалтерский учет

списанная [самортизированная] стоимость (часть стоимости актива, которая была списана путем амортизационных отчислений; численно равняется амортизации, накопленной к рассматриваемому моменту)

антоним

unamortized cost

Смотрите также

original cost; amortization; accumulated depreciation

Definition

opportunity cost
¦ noun Economics the loss of other alternatives when one alternative is chosen.

Wikipedia

MACRS

The Modified Accelerated Cost Recovery System (MACRS) is the current tax depreciation system in the United States. Under this system, the capitalized cost (basis) of tangible property is recovered over a specified life by annual deductions for depreciation. The lives are specified broadly in the Internal Revenue Code. The Internal Revenue Service (IRS) publishes detailed tables of lives by classes of assets. The deduction for depreciation is computed under one of two methods (declining balance switching to straight line or straight line) at the election of the taxpayer, with limitations. See IRS Publication 946 for a 120-page guide to MACRS.

What is the Russian for historic cost depreciation? Translation of &#39historic cost depreciation&#3