CO OZNACZA SŁOWO DEPRECIATION
Deprecjacja
W rachunkowości amortyzacja odnosi się do dwóch aspektów tej samej koncepcji: ▪ spadku wartości aktywów, oraz ▪ alokacji kosztu aktywów do okresów, w których aktywa są wykorzystywane. Pierwszy wpływa na bilans przedsiębiorstwa lub podmiotu, a drugi wpływa na dochody netto, które zgłaszają. Ogólnie rzecz ujmując, koszty są alokowane, jako koszt amortyzacji, w okresach, w których składnik aktywów ma zostać wykorzystany. Ten koszt jest ujmowany przez firmy w celach sprawozdawczych i podatkowych. Metody obliczania amortyzacji oraz okresów, w których aktywa są amortyzowane, mogą różnić się w zależności od typu aktywów w tej samej firmie i mogą się różnić dla celów podatkowych. Mogą być one określone przepisami prawa lub standardami rachunkowości, które mogą się różnić w zależności od kraju. Istnieje kilka standardowych metod obliczania kosztów amortyzacji, w tym stałej części procentowej, liniowej i malejącej równowagi. Koszty amortyzacji rozpoczynają się zazwyczaj, gdy składnik aktywów zostaje oddany do użytku. Przykładowo, koszt amortyzacji wynoszący 100 lat rocznie przez okres 5 lat może być ujęty dla składnika aktywów 500.
Definicja słowa depreciation w słowniku
Pierwszą definicją amortyzacji w słowniku jest zmniejszenie wartości środka trwałego z powodu użytkowania, starzenie się itp. Inną definicją amortyzacji jest kwota odliczana od zysku brutto, aby umożliwić takie zmniejszenie wartości. Amortyzacja to również zmodyfikowana kwota dozwolona do celów odliczenia podatku.
CYTATY ZE SŁOWEM «DEPRECIATION»
Słynne cytaty i zdania ze słowem
depreciation.
But, at the same time, I think that there is room for economic stimulus in terms of accelerated depreciation to encourage businesses to invest and to grow and ultimately to hire more people again.
I would give relief from the first $10,000 of the payroll tax. I would allow small businesses to accelerate depreciation so they would have an incentive to buy now rather than defer. I would also give to the states $40 billion of relief.
One way we gave small businesses more money to invest was by extending tax provisions on expensing. This allows businesses to immediately write off things like equipment, without being burdened by depreciation requirements.
To the totality of purposes of the perfect Law there belong the abandonment, depreciation, and restraint of desires in so far as possible.
After all, sustainability means running the global environment - Earth Inc. - like a corporation: with depreciation, amortization and maintenance accounts. In other words, keeping the asset whole, rather than undermining your natural capital.
It's easy: if you want to grow the economy, encourage job creation, and increase federal revenue, you support making bonus depreciation permanent. Permanency gives job creators the certainty they need to plan and invest in their businesses, including hiring employees.
I've heard time and again from small business owners in Ohio that extending bonus depreciation is the single biggest factor in allowing their businesses to grow. Allowing companies to use these tools for capital reinvestment is a common-sense way to encourage job creation.
The idea that information can be stored in a changing world without an overwhelming depreciation of its value is false. It is scarcely less false than the more plausible claim that after a war we may take our existing weapons, fill their barrels with information.
KSIĄŻKI POWIĄZANE ZE SŁOWEM «DEPRECIATION»
Poznaj użycie słowa
depreciation w następujących pozycjach bibliograficznych Książki powiązane ze słowem
depreciation oraz krótkie ich fragmenty w celu przedstawienia kontekstu użycia w literaturze.
1
U.S. Master
Depreciation Guide (2008)
Alternative Minimum Tax H170 Computing AMT Depreciation MACRS property In
computing alternative minimum taxable income (AMTI) for alternative minimum
tax (AMT) purposes, certain adjustments may have to be made to MACRS ...
CCH Tax Law Editors,
2007
2
Depreciation: Principles and Applications
This is a reproduction of a book published before 1923.
Earl Adolphus Saliers,
2011
3
Depreciation Course (2006)
enough depreciation was claimed it may be deducted in full in the year of the
accounting method change. If the adjustment is against the taxpayer because too
much depreciation was claimed, it is included in income in equal amounts over ...
4
Financial Accounting: An Introduction to Concepts, Methods ...
When a firm acquires a long-lived asset during an accounting period, it calculates
depreciation and amortization for the portion of the period during which it uses
the asset. For example, if the firm acquired the above machine with three months
...
Roman Weil, Katherine Schipper, Jennifer Francis,
2012
5
Business Words You Should Know: From accelerated ...
With this easy-to-use, easy-to-understand guide, you will: Learn key business vocabulary and how to use it confidently Be able to reference critical terms from all areas of business Locate more than 1,000 clear definitions Set up in ...
H. Dean McKay, P.T. Shank,
2007
6
The Ultimate Accountants' Reference: Including GAAP, IRS and ...
There are a variety of depreciation methods, as outlined in the following sections.
Straight-line depreciation provides for a depreciation rate that is the same
amount in every year of an assetâs life, whereas various accelerated
depreciation ...
As Chapter 4 explains, depreciation is a relatively unique expense. Depreciation
is like other expenses in that all expenses are deducted from sales revenue to
determine profit. Other than this, however, depreciation is very different from other
...
8
Flying Off Course: The Economics of International Airlines
5.8 Financial policies 581 Depreciation policy The hourly depreciation cost of an
aircraft (as discussed in Chapter 4.3) depends on the length of the depreciation
period, the residual value ot the aircraft at the end of that period and the annual ...
9
Economics of Inflation: A Study of Currency
Depreciation in ...
"This is the most comprehensive and authoritative account of the great German inflation from 1914 to 1923.
Costantino Bresciani-Turroni,
2007
10
Financial Accounting For Business Managers 3Rd Ed.
Depreciation Under Companies Act 1956 Under the Companies Act, 1956,
depreciation should normally be provided at the rates provided in Schedule XIV
to the Companies Act, 1956. The schedule provides depreciation rates for both ...
Asish K. Bhattacharyya,
2006
WIADOMOŚCI, KTÓRE ZAWIERAJĄ SŁOWO «DEPRECIATION»
Sprawdź, o czym dyskutuje się w prasie krajowej i zagranicznej oraz jak jest stosowane słowo
depreciation w wiadomościach.
Trucks see higher depreciation than cars for 1st time in months
“Cars experienced marginal depreciation, similar to the Fourth of July holiday week trend last year, while Truck values showed the highest ... «Auto Remarketing, Lip 15»
Significant MXN depreciation, but within the range seen by other EM …
Over the past year, however, the extent of MXN depreciation has not been that considerable when seen in the context of the overall EM ... «EconoTimes, Lip 15»
Egyptian Pound Steady On Official Market After Recent Depreciation
The pound's depreciation is not "concerning", Central Bank Governor Hisham Ramez said on Monday. Two investment bank analysts told ... «AllAfrica.com, Lip 15»
Inside Conditions…Fanatic depreciation day
On Sunday, July 5, 2015 there was a photo op day for the fans held at PNC Park. The fans were allowed to take selfies with the Pirates players ... «New Pittsburgh Courier, Lip 15»
Major equities record price depreciation on NSE
Major blue chip companies at the Nigerian Stock Exchange (NSE) on Tuesday recorded price depreciation with the All-Share Index dropping ... «BusinessDay, Lip 15»
Egypt's pound steady at official auction after earlier depreciation
CAIRO, July 7 (Reuters) - Egypt's central bank held the Egyptian pound steady at 7.73 pounds to the dollar at a regular forex auction on ... «Reuters Africa, Lip 15»
Egypt's c.bank govnr: EGP depreciation not worrying
CAIRO, July 6 (Reuters) - Egyptian central bank governor Hisham Ramez has sought to calm local market nerves following a surprise 2.5 ... «Zawya, Lip 15»
Property Investors Lose Out $17.5 Billion Annually In Unclaimed Tax …
Mark Kilroy, director of tax depreciation quantity surveying company Koste, says the Australian Tax Office (ATO) is sitting on $17.5 billion in ... «7thSpace Interactive, Lip 15»
Ugandan central bank chief says shilling depreciation "unavoidable"
The east African country's currency has been hammered by depreciation pressures since January and has fallen about 16 percent against the ... «The Africa Report, Lip 15»
New Zealand Dollar Forecast Firmly in Favor of Depreciation
NZDUSD - The ratio of long to short positions in the NZDUSD stands at 3.03 as 75% of traders are long. Yesterday the ratio was 3.31; 77% of ... «DailyFX, Lip 15»