sum of the years' digits method


sum of the years' digits method
метод начисления износа на основе "суммы годовых цифр"

кумулятивный метод


Специализированный англо-русский словарь бухгалтерских терминов. .

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  • sum of the years' digits method — UK US noun [S] (ABBREVIATION SYD, also sum of the digits method) ACCOUNTING ► a reduction in the recorded value of particular assets where the amount subtracted from their value each year gets less as the assets get older …   Financial and business terms

  • Sum-Of-The-Years' Digits — An accelerated method for calculating an asset s depreciation. This method takes the asset s expected life and adds together the digits for each year. So if the asset was expected to last for five years, the sum of the years’ digits would… …   Investment dictionary

  • Sum-of-the-years'-digits depreciation — Method of accelerated depreciation. The New York Times Financial Glossary …   Financial and business terms

  • sum-of-the-years'-digits depreciation — Method of accelerated depreciation. Bloomberg Financial Dictionary …   Financial and business terms

  • sum-of-the-digits method — A method of calculating the amount by which a fixed asset is depreciated in an accounting period. The estimated life is expressed in years, and the digits for each year of its life are totalled. The proportion of the asset s cost or valuation… …   Accounting dictionary

  • sum-of-the-digits method — A method of calculating the amount by which a fixed asset is depreciated in an accounting period. The estimated life is expressed in years, and the digits for each year of its life are totalled. The proportion of the asset s cost or valuation… …   Big dictionary of business and management

  • sum of the digits — A method of *allocating costs to time periods based on the formula n (n + 1) / 2, where n represents the number of years to which the cost is to be allocated. In *amortization methodologies, the sum of the digits approach results in an… …   Auditor's dictionary

  • 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

  • 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

  • Calculating the day of the week — This article details various mathematical algorithms to calculate the day of the week for any particular date in the past or future.A typical application is to calculate the day of the week on which someone was born or some other special event… …   Wikipedia

  • List of The Price Is Right pricing games — Pricing games are featured on the current version of the game show The Price Is Right. The contestant from Contestants Row who bids closest to the price of a prize without going over wins it and has the chance to win additional prizes or cash in… …   Wikipedia