declining balance method of depreciation

declining balance method of depreciation
метод уменьшающегося остатка (начисления износа/ амортизационных отчислений)

один из способов ускоренного начисления износа. См. reducing balance method (of depreciation) - англ.


Специализированный англо-русский словарь бухгалтерских терминов. .

См. также в других словарях:

  • 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

  • Declining Balance Method — A common depreciation calculation system that involves applying the depreciation rate against the non depreciated balance. Instead of spreading the cost of the asset evenly over its life, this system expenses the asset at a constant rate, which… …   Investment dictionary

  • declining-balance method —  ̷ ̷ ¦ ̷ ̷  ̷ ̷ ¦ ̷ ̷  ̷ ̷ noun : a method of calculating periodic depreciation that involves the determining at regular (as annual) intervals throughout the expected life of an asset of equal percentage amounts of a cost balance which is… …   Useful english dictionary

  • double declining balance method — UK US noun [S] (also double declining balance, also double declining balance depreciation method, also 200 percent declining balance method) ACCOUNTING ► the method of calculating the loss in the value of an asset over its useful life in which… …   Financial and business terms

  • double declining balance method — A method of depreciation in which the historical cost (or revalued amount) of an asset less its estimated residual value (see net residual value) is divided by the number of years of its estimated useful life and the resulting amount is… …   Accounting dictionary

  • double declining balance method — A method of depreciation in which the historical cost (or revalued amount) of an asset less its estimated residual value (see net residual value) is divided by the number of years of its estimated useful life and the resulting amount is… …   Big dictionary of business and management

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

  • Double-declining-balance depreciation — Method of accelerated depreciation. The New York Times Financial Glossary …   Financial and business terms

  • double-declining-balance depreciation — Method of accelerated depreciation. Bloomberg Financial Dictionary …   Financial and business terms

  • double-declining-balance depreciation method — ( DDB) An accounting methodology in which the depreciation rate used is double the rate used under the straight line method. In addition, the rate is applied to the full purchase cost of the asset, whereas under the straight line depreciation… …   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


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