accelerated tax amortization

налоговые льготы при ускоренной амортизации

Англо-русский словарь по экономике и финансам. — М.: Экономическая школа. . 1993.

Смотреть что такое "accelerated tax amortization" в других словарях:

  • accelerated method — A cost allocation method that provides for larger amounts in earlier time periods. The rationale for using an accelerated method is that the economic activity of the underlying assets or circumstances occurs most intensively in the earliest time… …   Auditor's 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

  • amortization — I noun clearance, defrayal, defrayment, disbursement, discharge, extinction of a debt, extinguishment of claim, liquidation of a debt, payment, remittance, satisfaction associated concepts: amortization contract, amortization of a mortgage,… …   Law dictionary

  • amortization — /am euhr teuh zay sheuhn, euh mawr /, n. 1. an act or instance of amortizing a debt or other obligation. 2. the sums devoted to this purpose. Also, amortizement. [1665 75; < ML a(d)mortization (s. of admortizatio). See AMORTIZE, ATION] * * * In… …   Universalium

  • accelerated amortization — noun : a deduction from taxable income in lieu of normal depreciation on qualified facilities based on writing off capital investment over a stated period representing the duration of war or emergency, the higher write off resulting in a tax… …   Useful english dictionary

  • Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… …   Wikipedia

  • depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… …   Black's law dictionary

  • depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… …   Black's law dictionary

  • 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 — 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

  • Forestry in Argentina — The forestry sector in Argentina experienced significant growth rates in the last five years between 2001 and 2006. An estimated 1.115 million hectares were planted as of 2005. It is estimated that this year, between 40,000 to 50,000 hectares… …   Wikipedia

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