units-of-production method


units-of-production method
учет метод начисления амортизации пропорционально объему выполненной работы, метод единиц продукции, амортизация на основе фактического объема производства (норма амортизации определяется делением амортизационной стоимости актива на число единиц продукции, которые можно произвести с помощью этого актива в течение срока его службы, или на количество часов, которое может отработать данный актив; полученная норма амортизации умножается на число часов фактической работы или число единиц фактически произведенной продукции)
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метод "единиц продукции": метод подсчета годовой амортизации путем деления амортизационной стоимости актива на срок его полезного использования (часы использования или число единиц продукции, которые можно получить с помощью этого актива); в результате получается сумма амортизации в расчете на час или на единицу производимой продукции, которая умножается на число часов фактической работы или число единиц фактически произведенной продукции.

Англо-русский экономический словарь.

Смотреть что такое "units-of-production method" в других словарях:

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