Значение слова "DEPRECIATED COST" найдено в 5 источниках

DEPRECIATED COST

найдено в "Financial and business terms"
depreciated cost: translation

In terms of economics: The measure of capital consumption during production, e.g., machine and equipment wear. Bloomberg Financial Dictionary
In terms of finance: The process of amortization of fixed assets ( equipment) to spread the cost over the depreciable ( depreciation) life of the assets. Bloomberg Financial Dictionary

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depreciated cost depreciated cost cost1

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depreciated cost UK US noun [C]
ACCOUNTING, TAX the value of an asset that is calculated by reducing its value when it was new by the total amount of depreciation: »

The deal allows the airline to value property assets on a market basis, rather than the depreciated cost.



найдено в "Англо-русском экономическом словаре"
учет остаточная стоимость, стоимость за вычетом [после\] амортизации, стоимость за вычетом износа (первоначальная стоимость амортизируемого актива за вычетом начисленной амортизации)
Syn:
net book value, depreciated value, unrecovered cost, residual value, written down value
See:
fixed assets, book value, depreciation 3), accumulated depreciation, depreciated replacement cost

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амортизированная стоимость: первоначальная стоимость фиксированного (капитального) актива минус аккумулированная амортизация;см. net book value.
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остаточная стоимость
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остаточная стоимость; стоимость за вычетом амортизации
..Словарь экономических терминов.

найдено в "Investment dictionary"
Depreciated Cost: translation

1. The value of an asset net of all accumulated depreciation that has been recorded against it. It follows the formula of:

Depreciated Cost = Purchase Price (or cost basis) – Cumulative Depreciation

Depreciated cost is also known as the "net book value" or "adjusted cost basis".

2. In a broader economic sense, the depreciated cost for industry is the aggregate amount of capital that is "used up" in a given period, such as a fiscal year. This value can be examined for trends in capital spending and accounting aggressiveness.

The depreciated cost method of asset valuation is an accounting tool used by both corporations and individuals. It allows for the books to always be carrying an asset at its current worth, and allows cash flows based on that asset to be measured in proportion to the value of the asset itself. It also allows for even tax treatment of large capital assets like homes, factories and equipment.




найдено в "Англо-русском словаре по экономике"
Остаточная стоимость (стоимость основного капитала минус начисленный износ)

найдено в "Англо-украинском бизнес словаре"


вартість із відрахуванням амортизації; залишкова вартість



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