- less depreciation
- vétusté déduite (RL, LGA)
English-French insurance dictionary. 2013.
English-French insurance dictionary. 2013.
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 recovery — UK US noun [S or U] (also recovery) ACCOUNTING, TAX, FINANCE ► the process of paying for an asset s depreciation (= gradual loss in value over time) by paying less tax on them for a period of years: » For these assets, you can use 3 , 5 , or 10… … Financial and business terms
depreciation — [dē prē΄shē ā′shən, diprē΄shē ā′shən] n. [see DEPRECIATE ] ☆ 1. a) a decrease in value of property through wear, deterioration, or obsolescence b) the allowance made for this in bookkeeping, accounting, etc. ☆ 2. a decrease in the purchasing… … English World dictionary
Depreciation recapture — Part of a series on Taxation Taxation in the United States … Wikipedia
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
Depreciation (currency) — For the accounting term, see Depreciation. Foreign exchange Exchange rates Currency band Exchange rate Exchange rate regime Exchange rate flexibility Dollarization Fixed exchange rate Floating exchange rate Linked exchange rate Managed float… … Wikipedia
Depreciation, Straight-line — Straight line depreciation takes the cost of the asset less the estimated salvage value and allocates the cost in equal amounts over the asset s estimated useful life … Energy terms
depreciation — de|pre|ci|a|tion [ dı,priʃi eıʃn ] noun uncount the process of becoming less valuable … Usage of the words and phrases in modern English
depreciation — UK [dɪˌpriːʃɪˈeɪʃ(ə)n] / US [dɪˌprɪʃɪˈeɪʃ(ə)n] noun [uncountable] the process of becoming less valuable … English dictionary
Accelerated depreciation — refers to any one of several methods by which a company, for financial accounting and/or tax purposes, depreciates a fixed asset in such a way that the amount of depreciation taken each year is higher during the earlier years of an asset’s life.… … Wikipedia