- write off for depreciation
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English-russian accounting dictionary. 2014.
write off for depreciation
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Write-off — The term write off (or write down) describes a reduction in recognized value. In accounting terminology, it refers to recognition of the reduced or zero value of an asset. In income tax statements, it refers to a reduction of taxable income as… … Wikipedia
write-off — Charging an asset amount to expense or loss, such as through the use of depreciation and amortization of assets. Bloomberg Financial Dictionary * * * write off ˈwrite off also writeoff noun 1. [co … Financial and business terms
write-off — noun 1. (accounting) reduction in the book value of an asset • Syn: ↑write down • Derivationally related forms: ↑write down (for: ↑write down), ↑write off … Useful english dictionary
write-down — noun (accounting) reduction in the book value of an asset • Syn: ↑write off • Derivationally related forms: ↑write down, ↑write off (for: ↑write off) • … Useful english 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
for — 1 strong,; strong /fO:r/ preposition 1 intended to be given to or belong to a particular person: I ve got a present for you. | Save some for Arthur. 2 intended to be used in a particular situation: We ve bought some new chairs for the office. | a … Longman dictionary of contemporary English
depreciation allowance — /dəpriʃiˈeɪʃən əlaʊəns/ (say duhpreeshee ayshuhn uhlowuhns) noun the maximum annual amount allowed by taxation authorities for the owner of capital equipment to write off equipment as an acceptable deduction against income …
depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… … Black's law dictionary
depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… … Black's law dictionary
charge-off — ˈ ̷ ̷ˌ ̷ ̷ noun ( s) Etymology: charge off 1. : the reduction of the value at which an asset has been carried on the books bad debt charge offs 2. : the amount by which an account is reduced by cha … Useful english dictionary
Consumption of fixed capital — (CFC) is a term used in business accounts, tax assessments and national accounts for depreciation of fixed assets. CFC is used in preference to depreciation to emphasize that fixed capital is used up in the process of generating new output, and… … Wikipedia
