- cost-recovery method
- метод возмещения издержек
English-russian accounting dictionary. 2014.
English-russian accounting dictionary. 2014.
accelerated cost recovery system — Accelerated Cost Recovery Sys·tem n: a method of calculating depreciation introduced in the Economic Recovery Tax Act of 1981 that results in faster recovery of costs for property put into service after 1980 by assigning it a shorter useful life… … Law dictionary
Accelerated Cost Recovery System — (ACRS) An accounting method whereby the cost of a fixed asset is written off for tax purposes over a prescribed period of time. Instituted by the Economic Recovery Tax Act of 1981, and modified by Tax Reform Act of 1986, the system places assets… … Black's law dictionary
Accelerated Cost Recovery System — (ACRS) An accounting method whereby the cost of a fixed asset is written off for tax purposes over a prescribed period of time. Instituted by the Economic Recovery Tax Act of 1981, and modified by Tax Reform Act of 1986, the system places assets… … Black's law dictionary
Recovery boiler — is the part of Kraft process of pulping where chemicals for white liquor are recovered and reformed from black liquor. In the process lignin of the wood, bound in black liquor at this phase, is burned and heat generated. The heat is usually used… … Wikipedia
Cost basis — Part of a series on Taxation Taxation in the United States … Wikipedia
Installment Sales Method — Installment Sale MethodThe installment sale method is an alternative to the cash method vs accrual method debate of accounting. The installment sale method allows the taxpayer to defer the inclusion of income until the payments is made in cash or … Wikipedia
Enhanced oil recovery — (abbreviated EOR) is a generic term for techniques for increasing the amount of oil that can be extracted from an oil field. Using EOR, 30 60 %, or more, of the reservoir s original oil can be extracted [… … Wikipedia
Annuity 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… … Investment dictionary
cash method — cash meth·od n: cash basis at basis Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. cash method … Law dictionary
Unit of Production Method — A depreciation procedure used for property that is not in continuous use. The unit of production method is useful when the property’s value is more closely related to the number of units it produces than the number of years it is in use. It … Investment dictionary
Reading Recovery — is a supplementary education program that aims to offer the lowest achieving first grade children an effective method of English language reading and writing instruction. The program was developed in the 1970s by New Zealand educator Dr. Marie… … Wikipedia