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etymologie

double-declining balance depreciation - vertaling naar Engels

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

double-declining balance depreciation

общая лексика

DDB амортизация методом двойного уменьшения остатка (метод начисления амортизации, при котором ставка амортизации, составляющая удвоенное значение дроби 1/n (n - срок службы, выраженный в годах), умножается на остаточную стоимость актива)

синоним

double-declining balance depreciation method; 200 percent declining balance method; double-declining balance method; double-declining-balance depreciation method; double declining balance depreciation; double declining balance method

Смотрите также

depreciation method; accumulated depreciation; accelerated cost recovery system; asset depreciation range system

accelerated depreciation

1) ускоренное начисление износа; ускоренное списывание стоимости объекта основного капитала на износ
2) ускоренная амортизация

accelerated depreciation

бухгалтерский учет

ускоренная амортизация

ускоренное начисление износа (метод начисления износа, принимаемый для целей налогообложения, который предполагает более быстрое списание стоимости по сравнению с прямым способом амортизации в течение первых лет использования актива и более медленное в течение последних лет)

синоним

accelerated amortisation; accelerated depreciation method

Смотрите также

accelerated cost recovery system; asset depreciation range system; depreciation method; straight-line depreciation; accelerated tax depreciation

Definitie

Balance wheel

·- A wheel which imparts regularity to the movements of any engine or machine; a fly wheel.

II. Balance wheel ·- A wheel which regulates the beats or pulses of a watch or chronometer, answering to the pendulum of a clock;

- often called simply a balance.

III. Balance wheel ·- A ratchet-shaped scape wheel, which in some watches is acted upon by the axis of the balance wheel proper (in those watches called a balance).

Toon meer definities

Wikipedia

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

Vertaling van &#39double-declining balance depreciation&#39 naar Russisch