- depreciable property
- изнашиваемое (в процессе эксплуатации) имущество
Большой англо-русский и русско-английский словарь. 2001.
depreciable property
Смотреть что такое "depreciable property" в других словарях:
Depreciable Property — Any type of asset that is eligible for depreciation treatment. Depreciable property can include vehicles, real estate, computers and office equipment, machinery and heavy equipment, and several other categories of assets. Depreciable property… … Investment dictionary
depreciable — de·pre·cia·ble /di prē shə bəl/ adj: capable of being depreciated depreciable property Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
depreciable asset — Property with a useful life of at least one year that gradually loses its value over time. A business deducts the cost of a depreciable asset over a period of time. Category: Business, LLCs & Corporations → Business Accounting, Bookkeeping &… … Law dictionary
Recovery Property — A specific class of depreciable real estate. Recovery property describes tangible depreciable property placed in service between 1980 1987, and is eligible for Accelerated Cost Recovery System (ACRS) treatment. The ACRS election was allowed on a… … Investment dictionary
1231 property — refers to the tax treatment of certain types of property under [http://www.law.cornell.edu/uscode/uscode26/usc sec 26 00001231 000 .html 26 USCA § 1231] of the Internal Revenue Code for the United States of America. The types of 1231 property… … Wikipedia
Listed Property — A specific class of depreciable property that is subject to a special set of tax rules if it is used for business no more than 50% of the time. Listed property includes such items as vehicles, computer equipment and cell phones. Listed property… … Investment dictionary
Personal property — For other uses, see Personal property (disambiguation). Property law … Wikipedia
Section 1231 Property — A tax term relating to depreciable business property that has been held for over a year. Section 1231 property includes buildings, machinery, land, timber and other natural resources, unharvested crops, cattle, livestock and leaseholds that are… … Investment dictionary
listed property — Certain types of depreciable assets used in a business for which the IRC requires special record keeping to prorate personal and business use. These assets are prone to being used for personal use, such as cellular phones, home based computers,… … Law dictionary
Half-year convention — Certain property is subject to depreciation. Depreciaton allows one to deduct a certain amount of the value or basis of depreciable property per taxable year. A person with depreciable property must know when to start depreciating his/her… … Wikipedia
Cancellation of Debt (COD) Income — Part of a series on Taxation Taxation in the United States … Wikipedia
