historic cost depreciation - определение. Что такое historic cost depreciation
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Что (кто) такое historic cost depreciation - определение

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

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.
Historical 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
In accounting, an economic item's historical cost is the original nominal monetary value of that item.IFRS - Framework for the Preparation and Presentation of Financial Statements, paragraph 100, IASC Historical cost accounting involves reporting assets and liabilities at their historical costs, which are not updated for changes in the items' values.
Cost, Texas         
HUMAN SETTLEMENT IN TEXAS, UNITED STATES OF AMERICA
Cost, TX
Cost is an unincorporated community in Gonzales County, Texas, United States. According to the Handbook of Texas, the community had an estimated population 62 in 2000.

Википедия

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.