150 percent declining balance depreciation

150 percent declining balance depreciation
учтгос. упр. метод стопятидесятипроцентного уменьшения остатка [полуторного уменьшающегося остатка\], амортизация методом стопятидесятипроцентного уменьшения остатка [полуторного уменьшающегося остатка\] (метод начисления амортизации, при котором ставка амортизации, составляющая 150 процентов от значения дроби 1/n, где n — срок службы в годах, умножается на остаточную стоимость актива)
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  • 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

  • амортизация методом двойного снижения остатка — Метод ускоренной амортизации, одобренный Налоговым управлением США (Internal Revenue Service, IRS), допускающий двойную ставку ежегодной амортизации по сравнению с методом прямых списаний; также наз. методом списания 200% ного баланса. Ниже… …   Финансово-инвестиционный толковый словарь

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