upper allowance - определение. Что такое upper allowance
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Что (кто) такое upper allowance - определение

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

Upper school         
IN ENGLAND, SCHOOLS WITHIN SECONDARY EDUCATION; SECTION OF A LARGER SCHOOL
Upper School; Upper schools
Upper schools in the UK are usually schools within secondary education. Outside England, the term normally refers to a section of a larger school.
upper school         
IN ENGLAND, SCHOOLS WITHIN SECONDARY EDUCATION; SECTION OF A LARGER SCHOOL
Upper School; Upper schools
¦ noun
1. (in the UK) a secondary school for children aged from about fourteen upwards.
2. the section of a school comprising or catering for the older pupils.
Upper House         
  • French Senate]], hosted in the [[Palais du Luxembourg]]
CHAMBER OF A BICAMERAL LEGISLATURE
Upper House; First chamber; Upper chamber; Revising chamber; The Upper House
(Upper Houses)
1.
In Britain, the Upper House is the House of Lords
.
The decision was announced after objections were raised in the Upper House of Parliament.
N-PROPER
2.
In the United States, the Upper House is the Senate
.
N-PROPER
3.
In other countries where the parliament is divided into two groups of members, the Upper House is the more senior of these groups, although it may not be more powerful.
The Upper House of the German parliament is to meet today in Berlin.
N-COUNT: also N-PROPER

Википедия

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.