depreciation, reserve
In accounting, an account kept of the likely depreciation of assets in order to plan for the reduction in value of assets.

The Essential Law Dictionary. — Sphinx Publishing, An imprint of Sourcebooks, Inc. . 2008.

Look at other dictionaries:

  • depreciation reserve — A business fund in which the probable replacement cost of equipment is accumulated each year over the life of the asset, so it can be replaced readily when it becomes obsolete and totally depreciated. Category: Business, LLCs & Corporations →… …   Law dictionary

  • depreciation reserve — depreciation reserve, Accounting. a reserve account to offset the cost of equipment that is depreciating and will ultimately have to be replaced or renewed …   Useful english dictionary

  • 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 reserve —    A business fund in which the estimated replacement cost of equipment is accumulated each year over the life of an asset, so that it can be replaced readily when it becomes obsolete …   Business law dictionary

  • reserve account — noun funds taken out of earnings to provide for anticipated future payments • Syn: ↑reserve fund • Hypernyms: ↑reserve, ↑backlog, ↑stockpile • Hyponyms: ↑hidden reserve, ↑pool, ↑ …   Useful english dictionary

  • Reserve currency — A reserve currency (or anchor currency) is a currency which is held in significant quantities by many governments and institutions as part of their foreign exchange reserves. It also tends to be the international pricing currency for products… …   Wikipedia

  • valuation reserve — An allowance to provide for changes in the value of a company s assets, such as depreciation. Bloomberg Financial Dictionary …   Financial and business terms

  • АМОРТИЗАЦИОННЫЙ РЕЗЕРВ — (provision for depreciation, reserve for obsolescence) 1. Сумма, заносимая на кредит счета (account) в бухгалтерской отчетности фирмы с учетом износа (depreciation) элемента активов. Вычитание суммарной величины по этой статье за ряд лет из… …   Словарь бизнес-терминов

  • Резерв на износ — (используется в двух смыслах) 1) в бухучете начисление балансового износа активов по активам (термин Reserve for depreciation ); 2) счет, на котором учитывается начисленный износ (термин Depreciation reserve ) …   Словарь инвестиционных и оценочных терминов

  • List of law topics (A-E) — NOTOC Law [From Old English lagu something laid down or fixed ; legal comes from Latin legalis , from lex law , statute ( [ searchmode=none Law] , Online Etymology Dictionary; [http://www.m… …   Wikipedia

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