depreciation rate
21Rate base — The value of property upon which a utility is permitted to earn a specified rate of return as established by a regulatory authority. The rate base generally represents the value of property used by the utility in providing service and may be… …
22depreciation — The lessening in worth of any property caused by weather, time, and use, including obsolescence and inadequacy. 43 Am J1st Pub Util § 145. A deduction allowed in an income tax return for the gradual loss of usefulness of tangible property used in …
23double-declining-balance depreciation method — ( DDB) An accounting methodology in which the depreciation rate used is double the rate used under the straight line method. In addition, the rate is applied to the full purchase cost of the asset, whereas under the straight line depreciation… …
24General Depreciation System - GDS — The most commonly used modified accelerated cost recovery system (MACRS) for calculating depreciation. A general depreciation system uses the declining balance method to depreciate personal property. The declining balance method involves applying …
25linear depreciation — Depreciation charges that, when plotted on a graph against time on the x axis, result in a straight line, as a constant amount per annum is written off the assets concerned. Both the straight line method of depreciation and the rate per unit of… …
26linear depreciation — Depreciation charges that, when plotted on a graph against time on the x axis, result in a straight line, as a constant amount per annum is written off the assets concerned. Both the straight line method of depreciation and the rate per unit of… …
27Interest rate parity — is a no arbitrage condition representing an equilibrium state under which investors will be indifferent to interest rates available on bank deposits in two countries.[1] Two assumptions central to interest rate parity are capital mobility and… …
28Capitalization rate — (or cap rate ) is a measure of the ratio between the net operating income produced by an asset (usually real estate) and its capital cost (the original price paid to buy the asset) or alternatively its current market value. The rate is calculated …
29Accelerated depreciation — refers to any one of several methods by which a company, for financial accounting and/or tax purposes, depreciates a fixed asset in such a way that the amount of depreciation taken each year is higher during the earlier years of an asset’s life.… …
30Annuity Method Of Depreciation — A method of depreciation centered around cost recovery and a constant rate of return upon any asset that is being depreciated. This method requires the determination of the internal rate of return (IRR) on the cash inflows and outflows of the… …
