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depreciable amount

Overview page. Subjects: Accounting.

The value of a fixed asset used as the basis for calculating the depreciation charge for the period. When using the diminishing-balance method of depreciation, the depreciable amount is the...

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depreciable amount

Overview page. Subjects: Accounting.

The value of a fixed asset used as the basis for calculating the depreciation charge for the period. When using the diminishing-balance method of depreciation, the depreciable amount is the...

See overview in Oxford Index

depreciable amount

in A Dictionary of Accounting

January 2010; p ublished online January 2010 .

Reference Entry. Subjects: Accounting. 77 words.

The value of a *fixed asset used as the basis for calculating the *depreciation charge for the period.

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depreciable amount

Edited by Jonathan Law.

in A Dictionary of Accounting

July 2016; p ublished online November 2016 .

Reference Entry. Subjects: Accounting. 81 words.

The value of a *fixed asset used as the basis for calculating the *depreciation charge for the period. When using the ...

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annual depreciation

Overview page. Subjects: Economics.

The amount of depreciation reported in a firm's financial accounts for the year. See also depreciation methods.

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annual depreciation

Peter Moles and Nicholas Terry.

in The Handbook of International Financial Terms

January 1997; p ublished online January 2005 .

Reference Entry. Subjects: Financial Institutions and Services. 19 words.

The amount of depreciation reported in a firm's financial accounts for the year. See also depreciation methods.

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accumulated depreciation

Peter Moles and Nicholas Terry.

in The Handbook of International Financial Terms

January 1997; p ublished online January 2005 .

Reference Entry. Subjects: Financial Institutions and Services. 53 words.

The total amount of depreciation on an asset since the asset was acquired. Accumulated depreciation is normally shown for most

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straight-line method

in A Dictionary of Accounting

January 2010; p ublished online January 2010 .

Reference Entry. Subjects: Accounting. 76 words.

A method of calculating the amount by which a *fixed asset is to be depreciated in an accounting period,

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double declining balance method

in A Dictionary of Accounting

January 2010; p ublished online January 2010 .

Reference Entry. Subjects: Accounting. 91 words.

A method of *depreciation in which the historical cost (or revalued amount) of an *asset less its estimated

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sum-of-the-digits method

in A Dictionary of Accounting

January 2010; p ublished online January 2010 .

Reference Entry. Subjects: Accounting. 155 words.

A method of calculating the amount by which a *fixed asset is depreciated in an accounting period. The estimated

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current-cost operating profit

in A Dictionary of Accounting

January 2010; p ublished online January 2010 .

Reference Entry. Subjects: Accounting. 28 words.

Using *current-cost accounting, the amount remaining after the *cost of sales adjustment, depreciation adjustment, and *

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accumulated depreciation

in A Dictionary of Accounting

January 2010; p ublished online January 2010 .

Reference Entry. Subjects: Accounting. 32 words.

The total amount of the *depreciation written off the cost price or valuation of a *fixed asset since

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current-cost operating profit

Edited by Jonathan Law.

in A Dictionary of Accounting

July 2016; p ublished online November 2016 .

Reference Entry. Subjects: Accounting. 32 words.

Using *current-cost accounting, the amount remaining after the *cost of sales adjustment, depreciation adjustment, and *working-capital adjustment...

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double declining balance method

Edited by Jonathan Law.

in A Dictionary of Accounting

July 2016; p ublished online November 2016 .

Reference Entry. Subjects: Accounting. 93 words.

A method of *depreciation in which the historical cost (or revalued amount) of an *asset less its estimated residual value (...

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double declining balance method

Jonathan Law.

in A Dictionary of Business and Management

January 2009; p ublished online January 2009 .

Reference Entry. Subjects: Business and Management. 94 words.

A method of *depreciation in which the historical cost (or revalued amount) of an *asset less its estimated residual value (...

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double declining balance method

Edited by Jonathan Law.

in A Dictionary of Business and Management

January 2016; p ublished online February 2016 .

Reference Entry. Subjects: Business and Management. 94 words.

A method of *depreciation in which the historical cost (or revalued amount) of an *asset less its estimated residual value (...

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accumulated depreciation

Edited by Jonathan Law and John Smullen.

in A Dictionary of Finance and Banking

January 2008; p ublished online January 2008 .

Reference Entry. Subjects: Financial Institutions and Services. 32 words.

The total amount of the depreciation written off the cost price or valuation of a fixed asset since it was

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written-down value

Edited by Jonathan Law and John Smullen.

in A Dictionary of Finance and Banking

January 2008; p ublished online January 2008 .

Reference Entry. Subjects: Financial Institutions and Services. 26 words.

The value of an asset for accounting purposes after deducting amounts for depreciation or, in the case of tax computations,

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accumulated depreciation

Edited by Jonathan Law.

in A Dictionary of Finance and Banking

January 2014; p ublished online May 2014 .

Reference Entry. Subjects: Financial Institutions and Services. 32 words.

The total amount of the *depreciation written off the cost price or valuation of a *fixed asset since

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written-down value

Edited by Jonathan Law.

in A Dictionary of Finance and Banking

January 2014; p ublished online May 2014 .

Reference Entry. Subjects: Financial Institutions and Services. 26 words.

The value of an asset for accounting purposes after deducting amounts for depreciation or, in the case of tax computations,

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linear depreciation

Overview page. Subjects: Accounting.

*Depreciation charges that, when plotted on a graph against time on the x-axis, result in a straight line, as a constant amount per annum is written off the assets concerned. Both the...

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