From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Administrator |
imported>Doug Williamson |
Line 1: |
Line 1: |
| 1.
| | Economic Value Added. |
| An accounting charge reflecting the estimated annual cost to a business of a capital asset over its estimated useful economic life. Accounting depreciation seeks to ensure that the total accounting cost of a capitalised asset is appropriately spread and matched to the economic benefits of using the asset.
| |
|
| |
|
| Methods of spreading the total accounting cost include Straight line, Reducing balance and Sum of the digits.
| |
|
| |
| 2.
| |
| More generally, any decrease in the value of an asset resulting from the passing of time.
| |
|
| |
| 3.
| |
| A decrease in the value of a currency.
| |
|
| |
|
| == See also == | | == See also == |
| * [[Accumulated depreciation]] | | * [[Economic value added]] |
| * [[Amortisation]]
| | * [[MVA]] |
| * [[Appreciation]]
| | * [[SVA]] |
| * [[Assets]]
| |
| * [[Capital allowances]]
| |
| * [[EBITDA]]
| |
| * [[Net book value]]
| |
| * [[Reducing balance]] | |
| * [[Straight line]] | |
| * [[Sum of the digits]]
| |
| * [[Tax depreciation]]
| |
| * [[Writing down allowance]]
| |
|
| |
|
| |
|
| | [[Category:Corporate_finance]] |
Revision as of 18:32, 5 January 2021
Economic Value Added.
See also