- current cost depreciation
- учет амортизация по текущей стоимости* (амортизация, начисленная исходя из текущей стоимости актива, а не первоначальной стоимости)See:
Англо-русский экономический словарь.
current cost depreciation
Смотреть что такое "current cost depreciation" в других словарях:
current-cost depreciation — A depreciation charge that is calculated on the current cost of assets … Accounting dictionary
current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their deprival value, which is the loss that a business would suffer if it were to be… … Accounting dictionary
current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their value to the business, which is the loss that a business would suffer if it were to… … Big dictionary of business and management
current-cost operating profit — Using current cost accounting, the amount remaining after the cost of sales adjustment, depreciation adjustment, and working capital adjustment have been made to the conventional accounting profit … Accounting dictionary
replacement cost depreciation — /rɪˌpleɪsmənt kɒst dɪˌpri:ʃi eɪʃ(ə)n/ noun depreciation based on the actual cost of replacing the asset in the current year … Dictionary of banking and finance
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
cost — The opposite of revenue. An expense that reflects the price of purchasing goods, services and financial instruments. A cash cost means that cash is given up today to the purchase. Also, the purchase price of an investment, which is compared to… … Financial and business terms
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
Cost Accounting Standards — (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to… … Wikipedia
Cost segregation study — Part of a series on Taxation Taxation in the United States … Wikipedia
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
