depreciation for wear and tear

depreciation for wear and tear
амортизація, що відбиває фізичне спрацювання

The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. . 2002.

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  • wear and tear — noun decrease in value of an asset due to obsolescence or use • Syn: ↑depreciation • Derivationally related forms: ↑depreciate (for: ↑depreciation) • Hypernyms: ↑financial loss, ↑ …   Useful english dictionary

  • wear and tear — UK US noun [U] INSURANCE ► the damage that happens to an object in ordinary use during a period of time: »The insurer will reduce any payout to take into account wear and tear of the item. general/normal wear and tear »The airline will not accept …   Financial and business terms

  • Wear and tear — is a term for damage that naturally and inevitably occurs as a result of normal use or aging. It is used in a legal context for such areas as warranty contracts from manufacturers, which usually stipulate that damage due to wear and tear will not …   Wikipedia

  • Normal Wear-And-Tear — The inevitable physical decline of the condition of a property from time and usage. Normal wear and tear increases over the useful life of any property or asset. It results from normal usage by its occupants as well as from weather and other… …   Investment dictionary

  • depreciation — de·pre·ci·a·tion /di ˌprē shē ā shən/ n 1: any decrease in the value of property (as machinery) for the purpose of taxation that cannot be offset by current repairs and is carried on company books as a yearly charge amortizing the original cost… …   Law dictionary

  • depreciation — The amount by which a fixed asset s accounting or book value is periodically reduced to reflect the fact that the economic value of the asset is steadily reduced by a combination of wear and tear from use, age, and/or obsolescence. The offsetting …   Financial and business terms

  • Depreciation — A non cash expense that provides a source of free cash flow. Amount allocated during the period to amortize the cost of acquiring Long term assets over the useful life of the assets. The New York Times Financial Glossary * * * US… …   Financial and business terms

  • depreciation — /di pree shee ay sheuhn/, n. 1. decrease in value due to wear and tear, decay, decline in price, etc. 2. such a decrease as allowed in computing the value of property for tax purposes. 3. a decrease in the purchasing or exchange value of money. 4 …   Universalium

  • depreciation — 1) The diminution in value of a fixed asset due to wear and tear or obsolescence over an accounting period. A provision for depreciation can be computed by means of a number of generally accepted techniques, including the straight line method,… …   Big dictionary of business and management

  • depreciation — The lessening in worth of any property caused by weather, time, and use, including obsolescence and inadequacy. 43 Am J1st Pub Util § 145. A deduction allowed in an income tax return for the gradual loss of usefulness of tangible property used in …   Ballentine's law dictionary

  • depreciation —    In accounting, the actual or theoretical progressive loss of value of an asset (especially business equipment or buildings) through increasing age, natural wear and tear, or deterioration. The concept of depreciation is widely used for the… …   Business law dictionary


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