How is depreciation calculated? What is depreciation? In Germany, depreciation is known as AfA—short for “Absetzung für Abnutzung,” or “deduction for wear and tear.” AfA, or depreciation, is an important instrument in the realm of tax law and is used to calculate various types of in...
What is Accounting Depreciation? Accounting depreciation (also known as a book depreciation) is the cost of a tangible asset allocated by a company over the useful life of the asset. The recognition of accounting depreciation is driven by accounting standards and principles such asUS GAAPor IFRS....
在所考察的时期中，资本所消耗掉的价值的货币估计值。在国民收入账户中也称为资本消耗补偿（capital consumption allowance）。固定资产折旧是指在固定资产使用寿命内，按照确定的方法对应计折旧额进行系统分摊。使用寿命是指固定资产的预计寿命，或者该固定资产所能生产产品或提供劳务的数量。应计折旧额是指...
Thecostofaplantassetminusthetotalrecordeddepreciation,asshownbytheAccumulatedDepreciationaccount.Theremainingundepreciatedcostisalsoknownascarryingvalue.账面价值：等于厂场资产的成本减去已记录的折旧总额，即累计折旧账户中所显示的数额。剩余的未折旧成本也叫做帐面价值。5.Capitalexpenditure(p.511)Acostincurredtoacquire...
aDepreciation, as a process, is allocating, transferring the cost of assets on the expenditure period, in order to connect economic benefits attached to the asset with efforts to own it. Thus, the cost of the capitalized asset on entry into a balance account, tangible assets, for example, ...
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(The number of depreciation years is known as Useful Life in Fixed Assets terminology.) The Useful Life value is used to calculate the Straight-Line depreciation amount, and the Declining-Balance percentage is used to calculate the Declining-Balance depreciation amount. ...
The depreciation tax shield is best defined as the:A.amount of tax that is saved when an asset is purchased.B.tax that is avoided when an asset is sold as salvage.C.amount of tax that is due when an asset is sold.D.amount of tax that is saved because of
Bonus depreciation is reported on federal tax returns using IRS Form 4562, Depreciation and Amortization (Including Information on Listed Property). This form is also used to report or claim other types of depreciation, such as theSection 179deduction.2 To figure the depreciable base of the asset...
Long-term assets are assets, whether tangible or non-tangible, that will benefit the company for more that one year. Also known asnon-current assets, long-term assets can includefixed assetssuch as a company's property, plant, and equipment, but can also include other assets such as long ...