- retirement accounting
- учёт износа методом разового начисления (по истечении срока службы объекта)
Англо-русский словарь по экономике и финансам. — М.: Экономическая школа. А.В. Аникин, И.М. Оседчая, Б.Г. Федоров. 1993.
Англо-русский словарь по экономике и финансам. — М.: Экономическая школа. А.В. Аникин, И.М. Оседчая, Б.Г. Федоров. 1993.
accounting — ac·count·ing n 1: an often court ordered presentment or examination of accounts a complete accounting would be necessary to determine the nature of the expenditures Case & Comment 2: the settlement by judicial action of the assets of a… … Law dictionary
Retirement — For other uses, see Retirement (disambiguation). Finance Financial markets … Wikipedia
Retirement plans in the United States — A retirement plan is an arrangement to provide people with an income, possibly a pension, during retirement, when they are no longer earning a steady income from employment, or an asset from which a person may draw an income from as needed. There … Wikipedia
retirement — Removal from circulation of stock or bonds that have been reacquired or redeemed. Bloomberg Financial Dictionary * * * retirement re‧tire‧ment [rɪˈtaɪəmənt ǁ ˈtaɪr ] noun 1. [uncountable] the act of leaving a job because you have reached the end… … Financial and business terms
Retirement Method of Depreciation — An accounting procedure in which an asset is expensed for depreciation purposes only when it is removed from service instead of allocating its costs across the useful life of the asset. The depreciation expense must be reduced by the asset s… … Investment dictionary
Oklahoma Teachers' Retirement System — is the pension program for public education employees in the State of Oklahoma. As of April 30, 2010, the program had nearly 169,000 members.[1] Public education teachers and administrators are required to be OTRS members; support staff can join… … Wikipedia
Full cost accounting — (FCA) generally refers to the process of collecting and presenting information (costs as well as advantages) for each proposed alternative when a decision is necessary. A synonym, true cost accounting (TCA) is also often used. Experts consider… … Wikipedia
LGBT retirement issues — Many retirement issues for lesbian, gay, bisexual, transgender (LGBT) and intersex people are unique from their heterosexual counterparts and these populations often have to take extra steps addressing their employment, health, legal and housing… … Wikipedia
Asset Retirement Obligation — An accounting rule established by Financial Accounting Standards Board Rule No. 143 in June 2001 that requires public companies to recognize the fair value of retirement obligations for tangible, long lived assets in order to make their balance… … Investment dictionary
post-retirement benefits — Benefits provided by an employer to employees who have retired. For example, some employers provide health care and other benefits in addition to pensions, particularly in the USA. In the USA, Statement of Financial Accounting Standards 106… … Accounting dictionary
Defense Finance and Accounting Service — Official seal Official logo … Wikipedia