annual depreciation allowance


annual depreciation allowance
учет, гос. фин. годовой амортизационный вычет*, годовая амортизационная скидка* (сумма амортизации, начисленной за год по активам компании, которую можно вычесть при расчете налогооблагаемой прибыли за этот год)
See:

Англо-русский экономический словарь.

Смотреть что такое "annual depreciation allowance" в других словарях:

  • depreciation allowance — /dəpriʃiˈeɪʃən əlaʊəns/ (say duhpreeshee ayshuhn uhlowuhns) noun the maximum annual amount allowed by taxation authorities for the owner of capital equipment to write off equipment as an acceptable deduction against income …   Australian English 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

  • 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 — 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

  • allowance — al‧low‧ance [əˈlaʊəns] noun 1. [countable] an amount of money that someone is given regularly or for a special reason: • She earns a package worth $1 million, including a $15,000 clothing allowance. ˌcost of ˈliving alˌlowance [countable] HUMAN… …   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

  • allowance — Synonyms and related words: C ration, K ration, OK, abatement, acceptance, account, acknowledgment, adjustment, admission, agio, aid, alimony, allocation, allotment, allowing, annuity, apportionment, appreciation, appropriation, approximation,… …   Moby Thesaurus

  • 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

  • СКИДКА НА ГОДОВОЙ ИЗНОС — (annual depreciation allowance) Уменьшение за год балансовой стоимости актива на определенную выраженную в процентах его стоимости величину. Финансы. Толковый словарь. 2 е изд. М.: ИНФРА М , Издательство Весь Мир . Брайен Батлер, Брайен Джонсон,… …   Финансовый словарь

  • скидка на годовой износ — Уменьшение за год балансовой стоимости актива на определенную выраженную в процентах его стоимости величину. [http://www.vocable.ru/dictionary/533/symbol/97] Тематики финансы EN annual depreciation allowance …   Справочник технического переводчика

  • Schedular system of taxation — The Schedular system of taxation is the system of how the charge to United Kingdom corporation tax is applied. It also applied to United Kingdom income tax before legislation was rewritten by the tax law rewrite project. Similar systems apply in… …   Wikipedia