- depreciation rules
- bookkeeping• poistosäännökset
English-Finnish dictionary. 2013.
English-Finnish dictionary. 2013.
depreciation — de·pre·ci·a·tion /di ˌprē shē ā shən/ n 1: any decrease in the value of property (as machinery) for the purpose of taxation that cannot be offset by current repairs and is carried on company books as a yearly charge amortizing the original cost… … Law dictionary
Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… … Wikipedia
depreciation rate — ➔ rate1 * * * depreciation rate UK US noun [C] ► ACCOUNTING the rate at which the value of an asset is reduced each year: »Changes to the tax rules will see new depreciation rates that better reflect how assets decline in value … Financial and business terms
Depreciation recapture — Part of a series on Taxation Taxation in the United States … Wikipedia
depreciation — /di pree shee ay sheuhn/, n. 1. decrease in value due to wear and tear, decay, decline in price, etc. 2. such a decrease as allowed in computing the value of property for tax purposes. 3. a decrease in the purchasing or exchange value of money. 4 … Universalium
Depreciation — 1. A method of allocating the cost of a tangible asset over its useful life. Businesses depreciate long term assets for both tax and accounting purposes. 2. A decrease in an asset’s value caused by unfavorable market conditions. 1. For… … Investment dictionary
recapture of depreciation — Upon the sale or disposition of depreciable property, the portion of the gain which represents the accelerated depreciation previously taken is taxed as ordinary income. Since Tax Reform Act of 1986, there is no monetary difference because… … Black's law dictionary
Earnings Before Interest, Depreciation, Amortization and Exploration - EBIDAX — An earnings metric used in the evaluation of oil, gas and mineral firms. The metric is used in a similar manner to the way that EBITDA is used for other firms, and allows investors and other stakeholders to get a better idea of the true earnings… … Investment dictionary
Decoupling modification — is a tax terminology resulting from the federal tax law enacted March 9, 2002, which created a new tax deduction for bonus depreciation that threatens to cost states very large amounts of revenue. Prior to such law, nearly all states used the… … Wikipedia
C. Douglas Dillon — Clarence Douglas Dillon 57th United States Secretary of the Treasury In office January 21, 1961 – April 1, 1965 President John F. Kennedy (1961 1963) Lyndon B. Johnson (1963 1965) … Wikipedia
Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… … Universalium