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Written down value
| Глоссарий по налогам |
The value of an asset which is depreciable for income tax purposes, determined by deducting from the total cost, including installation, etc. the deduction that have been made for wear and tear or depreciation in previous tax years.
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Determined, английский
- A предопределённый
- Определенный
Installation, английский
- Сооружение
- Setting up exhibit booth and materials according to instructions and drawings.
- The process of adding software to a computer system.
- Facilitating the acquisition of a new strategy or behaviour. a new strategy may be installed through some combination of nlp skills or techniques and/or any combination thereof.
- The act of connecting a customer to a network, e.g., telephone service.
- Введение в должность
Depreciation, английский
- Износ; изнашивание; обесценивание; см. obsolescence, ageing; амортизация (денежное выражение постепенного изнашивания основных фондов); capital consumption; амортизационные отчисления (для обеспечения восстановления и капитального ремонта основных фондов, а также для их модернизации), см. depreciation allowances, amortization
- Амортизация (основных средств)
- Обесценивание; снижение; изнашивание depressнажимать (кнопку); утапливать
- An accounting technique in which the cost of an asset is allocated over its useful life.
- Амортизация
- An allocation of part of the original value of a fixed asset to current income during a specific period. depreciation represents the declining value of the fixed asset as a cost of the specified period.
- The expiration of a portion of the original cost of a fixed asset during a specific time period.
- A non-cash expense (also known as non-cash charge) that provides a source of free cash flow. amount allocated during the period to amortize the cost of acquiring long-term assets over the useful life of the assets. to be clear, this is an accounting expense not a real expense that demands cash. the sum of depreciation expenses of prior years leads to the balance sheet item accumulated depreciation.
- Charges made against income to provide for distributing the cost of depreciable plant less estimated net salvage over the estimated useful life of the asset. depreciation is not a cash outlay, but an accounting tool for allocating cost over the service life of the physical asset.
- Скидки на порчу товара (при расчетах) der – did
- A loss in value.
- The charge reflected in the financial accounts for the use of fixed assets.
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Notice of assessment, английский
- The written decision of the tax authorities after a review of a taxpayer`s return, whereby the amount of taxable income is determined and the amount of tax due is calculated.
- Уведомление о размере суммы налогообложения
Super royalty provision, английский
The us income tax reform act of 1986 provides that royalties for the transfer (by sale, license or otherwise) of intangible property to related foreign companies, which have been determined at the time of the transfer on an arm`s length basis, may be adjusted in future years by the irs if they are not commensurate with the income attributable to that intangible. this is called the super royalty provision.
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