provision for depreciation account 折旧准备 折旧准备又称累计折旧 折旧准备的概念 “折旧准备”账户属于资产类的备抵调整账户，其结构与一般资产账户的结构刚好相反，折旧准备是贷方登记增加，借方登记减少，余额在贷方。 固定资产折旧费用根据固定资产的原值和规定的折旧率计算确定，按照一定的标准分摊...
Q6. “In case of a long term asset, repair and maintenance expenses are expected to rise in later years than in earlier year”. Which method is suitable for charging depreciation if the management does not want to increase burden on profits and loss account on account of depreciation and ...
In these cases, a past event is deemed to give rise to a present obligation if, taking account of all available evidence, it is more likely than not that a present obligation exists at the end of the reporting period. An entity recognises a provision for that present obligation if the ...
Reg. Section 1.163(j)-1(c)(1), taxpayers that otherwise are relying on the 2018 Proposed Regulations in its entirety for tax years 2018, 2019 and 2020 have the option to choose to follow the Final Regulations' provision that depreciation, amortization, or depletion capitalized u...
The annuity (𝐴𝐶𝐴𝑃𝐸𝑋ACAPEX) is calculated by multiplying the investment costs for the individual assets (𝐼I) by an annuity factor, which depends on the interest rate (𝑖i) and the depreciation period (𝑛n). The individual assets are depreciated over their useful life to...