accumulated depreciation это:

accumulated depreciation
накопленные амортизационные отчисления ;

Англо-Русский словарь финансовых терминов. 2000.

Смотреть что такое "accumulated depreciation" в других словарях:

  • accumulated depreciation — n. The total depreciation currently recorded against either a single or all productive assets. Webster s New World Law Dictionary. Susan Ellis Wild. 2000 …   Law dictionary

  • Accumulated Depreciation — The cumulative depreciation of an asset up to a single point in its life. Regardless of the method used to calculate it, the depreciation of an asset during a single period is added to the previous period’s accumulated depreciation to get… …   Investment dictionary

  • accumulated depreciation — The total of the periodic reductions for depreciation in fixed assets. Also called allowance for depreciation. American Banker Glossary * * * accumulated depreciation accumulated depreciation ➔ depreciation * * * accumulated depreciation UK US… …   Financial and business terms

  • accumulated depreciation — aggregate depreciation The total amount of the depreciation written off the cost price or valuation of a fixed asset since it was brought into the balance sheet of an organization …   Accounting dictionary

  • accumulated depreciation — aggregate depreciation The total amount of the depreciation written off the cost price or valuation of a fixed asset since it was brought into the balance sheet of an organization …   Big dictionary of business and management

  • accumulated depreciation — noun The sum of past depreciation for an asset that is currently held …   Wiktionary

  • accumulated depreciation — /əˌkju:mjυleɪtɪd dɪˌpri:ʃi eɪʃ(ə)n/ noun the total amount by which an asset has been depreciated since it was purchased …   Dictionary of banking and finance

  • Накопленная амортизация (ACCUMULATED DEPRECIATION, ALLOWANCE FOR DEPRECIATION)  — Сумма, балансирующая текущую стоимость основных средств, начисляемая с даты их приобретения и представляющая собой амортизационные отчисления. В российской практике аналогичное понятие чаще называют «начисленная амортизация» («амортизационные… …   Словарь терминов по управленческому учету

  • accumulated amortization — UK US noun [U] ACCOUNTING ► the reduction in value of an intangible asset (= an asset that is not a physical thing) since it has been owned: » Accumulated amortization at December 31 on costs allocated to patents, trade names, and other… …   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

  • 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


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