- depreciated book value
- Бухгалтерия: балансовая стоимость за вычетом износа, остаточная стоимость
Универсальный англо-русский словарь. Академик.ру. 2011.
depreciated book value
Смотреть что такое "depreciated book value" в других словарях:
book value — n: the value of something as shown on bookkeeping records as distinguished from market value: as a: the value of an asset equal to cost less depreciation b: the value of a corporation s capital stock expressed as its original cost less… … Law dictionary
Book value — In accounting, book value or carrying value is the value of an asset or according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made… … Wikipedia
net book value — NBV; = book value The value at which an asset appears in the books of an organization (usually as at the date of the last balance sheet). This is the purchase cost or latest revaluation less any depreciation applied since purchase or revaluation … Accounting dictionary
net book value — NBV; book value The value at which an asset appears in the books of an organization (usually as at the date of the last balance sheet). This is the purchase cost or latest revaluation less any depreciation applied since purchase or revaluation.… … Big dictionary of business and management
depreciated cost — depreciated value See: net book value … Accounting dictionary
Depreciated Cost — 1. The value of an asset net of all accumulated depreciation that has been recorded against it. It follows the formula of: Depreciated Cost = Purchase Price (or cost basis) – Cumulative Depreciation Depreciated cost is also known as the net … Investment dictionary
value — The importance placed on something by an individual. Value is subjective and may change according to the circumstances. Something that may be valued highly at one time may be valued less at another time. The CENTER ONLINE Futures Glossary * * * ▪ … Financial and business terms
true value — n 1: fair market value – called also true cash value; 2: the depreciated book value of personal property for purposes of taxation of such property used in business Merriam Webster’s Dictionary of Law. Merriam Webster … Law dictionary
Written-Down Value — The value of an asset after accounting for depreciation or amortization. Written down value is also called book value or net book value. It is calculated by subtracting accumulated depreciation or amortization from the asset s original value.… … Investment dictionary
Labor theory of value — The labor theories of value (LTV) are theories in economics according to which the values of commodities are related to the labor needed to produce them.There are many different accounts of labor value, with the common element that the value of… … Wikipedia
de praesenti — For the present. depreciated book value–As used in a statute requiring depreciated book value of personal property to be considered for purposes of taxation, the term means the cost price of the personal property, including the cost of… … Ballentine's law dictionary
