actual depreciation

实际折旧

English-Chinese electricity dictionary (电气专业词典). 2013.

Look at other dictionaries:

  • depreciation reserve — An account used to recover the cost of an asset by writing off a portion of the cost over the life of the asset or by some other acceptable method. The depreciation reserve is listed on the balance sheet as a reduction in the cost of the related… …   Black's law dictionary

  • 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

  • actual cash value — n 1: the cost of replacing or repairing damaged property less any applicable depreciation 2: fair market value Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • Actual Grace — • A grace that is given for the performance of salutary acts and is present and disappears with the action itself Catholic Encyclopedia. Kevin Knight. 2006. Actual Grace     Actual Grace …   Catholic encyclopedia

  • 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

  • depreciation — Gen Mgt an allocation of the cost of an asset over a period of time for accounting and tax purposes. Depreciation is charged against earnings, on the basis that the use of capital assets is a legitimate cost of doing business. Depreciation is… …   The ultimate business dictionary

  • depreciation — /di pree shee ay sheuhn/, n. 1. decrease in value due to wear and tear, decay, decline in price, etc. 2. such a decrease as allowed in computing the value of property for tax purposes. 3. a decrease in the purchasing or exchange value of money. 4 …   Universalium

  • Actual Cash Value — The amount equal to the replacement cost minus depreciation of a damaged or stolen property at the time of the loss. It is the actual value for which the property could be sold, which is always less than what it would cost to replace it.… …   Investment dictionary

  • Depreciation Recapture — The gain received from the sale of depreciable capital property that must be reported as income. Depreciation recapture is assessed when the tax basis of an asset exceeds the sale price. The difference between these figures is thus recaptured by… …   Investment dictionary

  • actual cash value — The price in cash obtainable in a fair market. The fair cash value. Birmingham Fire Ins. Co. v Pulver, 126 Ill 329, 18 NE 804. Cost of reproduction less depreciation, although important evidence of value, is not an exclusive test of actual cash… …   Ballentine's law dictionary

  • depreciation —    In accounting, the actual or theoretical progressive loss of value of an asset (especially business equipment or buildings) through increasing age, natural wear and tear, or deterioration. The concept of depreciation is widely used for the… …   Business law dictionary

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