unrealized depreciation

unrealized depreciation
учет нереализованное обесценение [снижение стоимости\]* (убыток, не полученный компанией из-за падения стоимости ее активов (обычно имеет место, когда подешевевший актив остается в собственности компании); в этом случае снижение стоимости отражается в балансе путем указания текущей рыночной стоимости активов)
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Англо-русский экономический словарь.

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Смотреть что такое "unrealized depreciation" в других словарях:

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  • holding loss — A *depreciation in the *value of an asset over a period of time. The *loss may be *realized or *unrealized …   Auditor's dictionary


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