original cost less depreciation
1Depreciation — 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… …
2Cost Accounting Standards — (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to… …
3cost — 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… …
4Depreciation recapture — Part of a series on Taxation Taxation in the United States …
5Cost approach — In real estate appraisal, the cost approach is one of three basic valuation methods.[1] The others are market, or sale comparison, and income. The fundamental premise of the cost approach is that a potential user of real estate won t, or shouldn… …
6Earnings before interest, taxes, depreciation and amortization — (EBITDA) is a non GAAP metric that can be used to evaluate a company s profitability.::EBITDA = Operating Revenue – Operating Expenses + Other RevenueIts name comes from the fact that Operating Expenses do not include interest, taxes, or… …
7straight-line depreciation — noun : periodic reduction in the book value of an asset by a fixed percentage of its original cost based on its estimated life compare depreciation charge * * * straight line depreciation, a method of depreciation in which the original cost of… …
8adjusted cost basis — For income tax purposes, original cost plus additions to capital less depreciation results in the adjusted cost basis. Herder v. Helvering, 70 U.S. App.D.C. 287, 106 F.2d 153, 162 …
9adjusted cost basis — For income tax purposes, original cost plus additions to capital less depreciation results in the adjusted cost basis. Herder v. Helvering, 70 U.S. App.D.C. 287, 106 F.2d 153, 162 …
10book value — n: the value of something as shown on bookkeeping records as distinguished from market value: as a: the value of an asset equal to cost less depreciation b: the value of a corporation s capital stock expressed as its original cost less… …
