Historical cost depreciation это:

Historical cost depreciation
Historical cost depreciation
Historical cost depreciation - снижение первоначальной стоимости активов в результате износа.
Синонимы английские:  Historic cost depreciation
См. также:  Амортизация  

Финансовый словарь Финам.


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Смотреть что такое "Historical cost depreciation" в других словарях:

  • historical cost depreciation — /hɪˌstɒrɪk(ə)l kɒst dɪˌpri:ʃieɪʃ(ə)n/ noun depreciation based on the original cost of the asset …   Dictionary of banking and finance

  • Historical cost — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • historical cost — noun 1. : a cost computed after production from records made concurrently with various steps of production contrasted with predetermined cost and standard cost 2. : the value at which a capital asset is recorded on the books representing the… …   Useful english dictionary

  • historical cost — A method of valuing units of stock or other assets based on the original cost incurred by the organization. For example, the issue of stock using first in first out cost or average cost charge the original cost against profits. Similarly, the… …   Accounting dictionary

  • 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

  • cost — The opposite of revenue. An expense that reflects the price of purchasing goods, services and financial instruments. A cash cost means that cash is given up today to the purchase. Also, the purchase price of an investment, which is compared to… …   Financial and business terms

  • Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • depreciation — /di pree shee ay sheuhn/, n. 1. decrease in value due to wear and tear, decay, decline in price, etc. 2. such a decrease as allowed in computing the value of property for tax purposes. 3. a decrease in the purchasing or exchange value of money. 4 …   Universalium

  • Operating income before depreciation and amortization — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their deprival value, which is the loss that a business would suffer if it were to be… …   Accounting dictionary


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