depreciation (allowance)
11Накопленная 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… …
12depreciation — [n] devaluation accounting allowance, deflation, fall, loss of value, reduction, slump; concepts 137,236,240,247 …
13depreciation — [dē prē΄shē ā′shən, diprē΄shē ā′shən] n. [see DEPRECIATE ] ☆ 1. a) a decrease in value of property through wear, deterioration, or obsolescence b) the allowance made for this in bookkeeping, accounting, etc. ☆ 2. a decrease in the purchasing… …
14Depreciation — 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… …
15Allowance for Funds Used During Construction — (AFUDC) Construction activities may be financed from internally generated funds (primarily earnings retained in the business), or from funds provided by other external sources (short and long term debt). The allowance for funds used during… …
16depreciation — /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 …
17allowance — /euh low euhns/, n., v., allowanced, allowancing. n. 1. the act of allowing. 2. an amount or share allotted or granted. 3. a sum of money allotted or granted for a particular purpose, as for expenses: Her allowance for the business trip was $200 …
18allowance — /ə laυəns/ noun 1. money which is given for a special reason ● a travel allowance or a travelling allowance 2. part of an income which is not taxed ● allowances against tax or tax allowances ● personal allowances 3. money removed in the form of a …
19allowance — al•low•ance [[t]əˈlaʊ əns[/t]] n. v. anced, anc•ing 1) the act of allowing 2) an amount or share allotted or granted: a dietary allowance of 900 calories a day[/ex] 3) a sum of money allotted for a particular purpose 4) a sum of money allotted on …
20allowance — /ə laυəns/ noun money removed in the form of a discount ● an allowance for depreciation ● an allowance for exchange loss ▪▪▪ ‘…most airlines give business class the same baggage allowance as first class’ [Business Traveller] ▪▪▪ ‘…the… …
