reducing balance method of depreciation


reducing balance method of depreciation
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 — 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

  • 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

  • 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

  • straight line depreciation — /streɪt laɪn dɪpriɪʃiˌeɪʃ(ə)n/ noun depreciation calculated by dividing the cost of an asset, less its remaining value, by the number of years it is likely to be used COMMENT: Various methods of depreciating assets are used; under the ‘straight… …   Marketing dictionary in english

  • Accelerated depreciation — refers to any one of several methods by which a company, for financial accounting and/or tax purposes, depreciates a fixed asset in such a way that the amount of depreciation taken each year is higher during the earlier years of an asset’s life.… …   Wikipedia

  • straight-line method — UK US noun [S] ACCOUNTING ► a way of depreciating (= reducing the value of) a fixed asset in a company s accounts, in which the asset s value is reduced by the same amount each year. This amount is equal to the asset s value when you can no… …   Financial and business terms

  • depreciate — /dɪ pri:ʃieɪt/ verb 1. to reduce the value of assets in accounts ● We depreciate our company cars over three years. 2. to lose value ● a share which has depreciated by 10% over the year ● The pound has depreciated by 5% against the dollar. ▪▪▪… …   Marketing dictionary in english