- depreciation code
- кодекс [свод] правил амортизации
Англо-русский словарь по экономике и финансам. — М.: Экономическая школа. А.В. Аникин, И.М. Оседчая, Б.Г. Федоров. 1993.
depreciation code
Смотреть что такое "depreciation code" в других словарях:
dépréciation — [ depresjasjɔ̃ ] n. f. • 1771; de déprécier ♦ Action de déprécier, de se déprécier; état de ce qui est déprécié. Dépréciation des marchandises, de l or, de l argent. ⇒ avilissement, baisse, décote, dévalorisation. L inflation entraîne la… … Encyclopédie Universelle
Depreciation recapture — Part of a series on Taxation Taxation in the United States … Wikipedia
Dépréciation (informatique) — Pour l’article homonyme, voir Dépréciation. La dépréciation est, dans le domaine du développement logiciel, la situation où une ancienne fonctionnalité est considérée comme obsolète au regard d un nouveau standard, et où, bien qu elle … Wikipédia en Français
depreciation recapture — An income tax rule whereby a gain on the sale of property is treated as ordinary income, or partly as ordinary income, to the extent of depreciation taken on the property. Internal Revenue Code §§ 1245, 1250 … Ballentine's law dictionary
Accelerated depreciation — refers to any one of several methods by which a company, for financial accounting and/or tax purposes, depreciates a fixed asset in such a way that the amount of depreciation taken each year is higher during the earlier years of an asset’s life.… … Wikipedia
Limits on Depreciation Deduction — Section 280F [http://frwebgate.access.gpo.gov/cgi bin/getdoc.cgi?dbname=browse usc docid=Cite:+26USC280F Sec. 280F Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes] , Internal Revenue … Wikipedia
Section 179 depreciation deduction — Section 179 of the United States Internal Revenue Code (26 U.S.C. § 179), allows a taxpayer to elect to deduct the cost of certain types of property on their income taxes as an expense, rather than requiring the cost of the property to… … Wikipedia
Internal Revenue Code of 1986 — The Tax Reform Act of 1986 redesignated the Internal Revenue Code of 1954 as the Internal Revenue Code of 1986 and made numerous other amendments. The 86 Act, however, did not change the overall structure of the Code. See Internal Revenue Code.… … Wikipedia
Asset Depreciation Range - ADR — An elective accounting method established by the Internal Revenue Code for tangible assets placed into service after 1970. Prior to the ADR system, there were over 100 asset classes for tangible property based on the taxpayer s business and… … Investment dictionary
straight-line depreciation — A method of deducting the cost of a business asset by deductions in equal annual amounts. The period of time is specified by the Internal Revenue Code for different categories of assets, typically from three to 39 years. Category: Business, LLCs… … Law dictionary
asset depreciation range — n: a range of useful lives assigned to types of property under the Internal Revenue Code for purposes of depreciation Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
