reducing balance method


reducing balance method
метод уменьшающегося остатка (начисления износа)

для определения износа остаточную на начало периода стоимость активов умножают на постоянный коэффициент r, который рассчитывается по формуле: r = 1 - (R/C)1/n, где n - срок эксплуатации, R - ликвидационная стоимость и С - себестоимость активов. Также declining balance method - амер.


Специализированный англо-русский словарь бухгалтерских терминов. .

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  • reducing balance method — ➔ method * * * reducing balance method UK US noun [S] ACCOUNTING ► DECLINING BALANCE METHOD(Cf. ↑declining balance method) …   Financial and business terms

  • reducing-balance method — See: diminishing balance method …   Accounting dictionary

  • reducing-balance method — See diminishing balance method …   Big dictionary of business and management

  • reducing balance method — A British term for *accelerated method …   Auditor's dictionary

  • reducing balance method — noun a method of calculating the depreciation of a non current asset whereby the rate of depreciation is charged on the net book value of the asset …   Australian English dictionary

  • reducing balance method — /rɪˌdju:sɪŋ bæləns ˌmeθəd/ noun a method of depreciating assets, where the asset is depreciated at a constant percentage of it cost each year …   Dictionary of banking and finance

  • diminishing-balance method — reducing balance method A method of computing the depreciation of a fixed asset in an accounting period, in which the percentage to be charged against income is based on the depreciated value at the beginning of the period (see net book value).… …   Accounting dictionary

  • diminishing-balance method — reducing balance method A method of computing the depreciation of a fixed asset in an accounting period, in which the percentage to be charged against income is based on the depreciated value at the beginning of the period (see net book value).… …   Big dictionary of business and management

  • declining balance method — ➔ method * * * declining balance method UK US noun [S] (also diminishing balance method, also reducing balance method) ► ACCOUNTING a way of depreciating (= reducing the value of) a fixed asset in a company s accounts , in which the asset s v …   Financial and business terms

  • method — meth‧od [ˈmeθəd] noun [countable] a planned way of doing something, especially one that a lot of people use: method of • It is best to consider all methods of figuring your annual income tax before deciding on any one option. method for • A buy… …   Financial and business terms

  • depreciation method — ➔ method * * * depreciation method UK US noun [C] ► ACCOUNTING any one of several methods that are used to decide by how much the value of assets should be reduced over a period of time: »The depreciation method you would use depends on the type… …   Financial and business terms