- accumulated depreciation
n. The total depreciation currently recorded against either a single or all productive assets.
Webster's New World Law Dictionary. Susan Ellis Wild. 2000.
Look at other dictionaries:
Accumulated Depreciation — The cumulative depreciation of an asset up to a single point in its life. Regardless of the method used to calculate it, the depreciation of an asset during a single period is added to the previous period’s accumulated depreciation to get… … Investment dictionary
accumulated depreciation — The total of the periodic reductions for depreciation in fixed assets. Also called allowance for depreciation. American Banker Glossary * * * accumulated depreciation accumulated depreciation ➔ depreciation * * * accumulated depreciation UK US… … Financial and business terms
accumulated depreciation — aggregate depreciation The total amount of the depreciation written off the cost price or valuation of a fixed asset since it was brought into the balance sheet of an organization … Accounting dictionary
accumulated depreciation — aggregate depreciation The total amount of the depreciation written off the cost price or valuation of a fixed asset since it was brought into the balance sheet of an organization … Big dictionary of business and management
accumulated depreciation — Fin the cumulative annual depreciation of an asset that has been claimed as an expense since the asset was acquired. [m1]Also known as aggregate depreciation … The ultimate business dictionary
accumulated depreciation — noun The sum of past depreciation for an asset that is currently held … Wiktionary
accumulated depreciation — /əˌkju:mjυleɪtɪd dɪˌpri:ʃi eɪʃ(ə)n/ noun the total amount by which an asset has been depreciated since it was purchased … Dictionary of banking and finance
Накопленная амортизация (ACCUMULATED DEPRECIATION, ALLOWANCE FOR DEPRECIATION) — Сумма, балансирующая текущую стоимость основных средств, начисляемая с даты их приобретения и представляющая собой амортизационные отчисления. В российской практике аналогичное понятие чаще называют «начисленная амортизация» («амортизационные… … Словарь терминов по управленческому учету
accumulated amortization — UK US noun [U] ACCOUNTING ► the reduction in value of an intangible asset (= an asset that is not a physical thing) since it has been owned: » Accumulated amortization at December 31 on costs allocated to patents, trade names, and other… … Financial and business terms
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