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Low-value pool depreciation
| Глоссарий ИТ-терминов |
In australia, a fixed-asset depreciation method. depreciation is calculated as the sum of low-cost assets (acquisitions) added to the pool in the current fiscal year + second element costs (acquisition adjustments) added in the current fiscal year (depreciated using the low-value pool percentage first-year rate regardless of when they were acquired in the year) + low-value assets added to the pool in the current fiscal year + closing net book value from the previous year (depreciated using the low-value pool percentage rate).
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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.
Acquisition, английский
- When a firm buys another firm.
- N усвоение; вос- приятие device, grammar, model, process, tongue language ~ усвоение языка; овладение языком critical age of ~ ~ критический период ус- воения языка6 first language ~ овладение родным языком (син. mother tongue ~) second language ~ овладение иностранным языком mother tongue ~ усвоение родного языка (син. first language ~) phonological ~ усвоение фонологии
- Дистанционное управление и сбор данных
- Purchase of an interest in an asset in exchange for consideration paid.
- Приобретение
- A concept contrasted with learning which refers to the unconscious `picking up` of a language with little if any focus on formal instruction or learning.
- An acquired company
- An acquired company a process in which one organization buys another organization
Adjustments, английский
- Корректировка, то есть покупка или продажа некоторого числа опционов с определенным коэффициентом “дельта” с целью приведения позиции к “дельта” - нейтральному состоянию.
- Money that the buyer and sellers credit each other at the time of closing. often includes taxes and down payment.
Percentage, английский
- Pourcentage
- Процент
- The proportion rate in every hundred or for every hundred what is the percentage of long-stay patients in the hospital?
- Процент; процентное содержание; процентный состав; процентное отношение percentage-of-completion method метод "по мере готовности"
- Процентное значение; значение величины, выраженное в процентах; процентное содержание о ~ by
- Комиссионные (выраженные в процентах)
Regardless, английский
Невзирая на, несмотря на
Adjustment, английский
- Регулировка; перестановка; корректировка
- Поправка
- A specific directional high-speed movement of a joint performed by a chiropractor
- In marine insurance, the ascertaining and finally settling the amount of
- A change to an account to correct or update the balance.
- Корректировка
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Authoritative recovery, английский
In backup, a type of restore operation performed on an active directory domain controller in which the objects in the restored directory are treated as authoritative, replacing (through replication) all existing copies of those objects.
Low-value asset, английский
In australia, a depreciating asset that is not a low-cost asset but which has an opening net book value less than $1,000 (as of july 1 in the year that it is allocated to the pool), and for which the organization has previously worked out any deduction using the reducing balance depreciation method.
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