depreciation allowance

depreciation allowance
sum deducted from the value of an asset due to depreciation

English contemporary dictionary. 2014.

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  • depreciation allowance — ➔ allowance * * * depreciation allowance UK US noun [C] ► ACCOUNTING, TAX the amount, based on the depreciation of assets, that a business can reduce its profit by when taxes are calculated: »The bill will change the depreciation allowance that… …   Financial and business terms

  • depreciation allowance — noun an allowance for loss due to depreciation • Hypernyms: ↑allowance, ↑adjustment …   Useful english dictionary

  • 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 fund — ➔ fund1 * * * depreciation fund UK US noun [C] ► ACCOUNTING, FINANCE an amount of money that a company has available to buy new assets. It comes from the investment of a sum equal to the depreciation allowance for its existing assets: »The… …   Financial and business terms

  • 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

  • allowance — al‧low‧ance [əˈlaʊəns] noun 1. [countable] an amount of money that someone is given regularly or for a special reason: • She earns a package worth $1 million, including a $15,000 clothing allowance. ˌcost of ˈliving alˌlowance [countable] HUMAN… …   Financial and business terms

  • depreciation — de·pre·ci·a·tion /di ˌprē shē ā shən/ n 1: any decrease in the value of property (as machinery) for the purpose of taxation that cannot be offset by current repairs and is carried on company books as a yearly charge amortizing the original cost… …   Law dictionary

  • allowance — al·low·ance /ə lau̇ əns/ n 1: an allotted share: as a: a sum granted as a reimbursement or payment for expenses an allowance to support the deceased s family deduction for a moving allowance b: a sum granted as a reduction or increase …   Law dictionary

  • Накопленная 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… …   Словарь терминов по управленческому учету

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