amortization allowance


amortization allowance
гос. фин. = depreciation allowance

Англо-русский экономический словарь.

Смотреть что такое "amortization allowance" в других словарях:

  • Amortization (tax law) — In tax law, amortization refers to the cost recovery system for intangible property. Although the theory behind cost recovery deductions of amortization is to deduct from, basis in a systematic manner over their estimated useful economic lives so …   Wikipedia

  • amortization — /am euhr teuh zay sheuhn, euh mawr /, n. 1. an act or instance of amortizing a debt or other obligation. 2. the sums devoted to this purpose. Also, amortizement. [1665 75; < ML a(d)mortization (s. of admortizatio). See AMORTIZE, ATION] * * * In… …   Universalium

  • tentative allowance — A provisional allowance. An allowance not to be accepted as final. As the term is used with reference to deductions in the Federal income tax law, it means the original allowance proposed by the taxpayer in his return and accepted automatically… …   Ballentine's law dictionary

  • Depletion allowance —   A term for either (1) a periodic assignment to expense of recorded amounts or (2) an allowable income tax deduction that is related to the exhaustion of mineral reserves. Depletion is included as one of the elements of amortization. When used… …   Energy terms

  • Writing down allowance — Writing down allowance, in United Kingdom Taxation, is the annual rate at which capital allowances can be claimed. This rate is reduced or extended if the chargeable period is shorter or longer than one year.The writing down allowance is the rate …   Wikipedia

  • 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

  • Tax deduction — This article is about the deduction of expenses for the purpose of calculating taxable income. For tax deducted at source, see Withholding tax. Taxation An aspect of fiscal policy …   Wikipedia

  • depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… …   Black's law dictionary

  • depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… …   Black's law dictionary

  • Securitization — is a structured finance process, which involves pooling and repackaging of cash flow producing financial assets into securities that are then sold to investors. The name securitization is derived from the fact that the form of financial… …   Wikipedia

  • Giving — (Roget s Thesaurus) < N PARAG:Giving >N GRP: N 1 Sgm: N 1 giving giving &c. >V. Sgm: N 1 bestowal bestowal bestowment donation Sgm: N 1 presentation presentation presentment Sgm: N 1 accordance accordance …   English dictionary for students