DGSD and Depreciation expense: Difference between pages
From ACT Wiki
(Difference between pages)
imported>Doug Williamson (Expand.) |
imported>Doug Williamson (Add links.) |
||
Line 1: | Line 1: | ||
'' | ''Financial reporting - tangible fixed assets.'' | ||
Accounting depreciation spreads the cost of a long-term tangible asset over its total life. | |||
The accounting ''depreciation expense'' reflects: | |||
* the estimated periodic cost to a business | |||
* of a physical capital asset | |||
* spread over its estimated useful economic life. | |||
Also known as ''depreciation charge.'' | |||
==See also== | |||
* [[ | == See also == | ||
* [[ | * [[Accruals accounting]] | ||
* [[Accumulated depreciation]] | |||
* [[Amortisation]] | |||
* [[Appreciation]] | |||
* [[Assets]] | |||
* [[Capital allowances]] | |||
* [[Capitalisation]] | |||
* [[Cost]] | |||
* [[Depreciation]] | |||
* [[EBITDA]] | |||
* [[Expenditure]] | |||
* [[Expense]] | |||
* [[Net book value]] | |||
* [[Property, plant and equipment]] | |||
* [[Provision for depreciation]] | |||
* [[Reducing balance]] | |||
* [[Straight line]] | |||
* [[Sum of the digits]] | |||
* [[Tangible asset]] | |||
* [[Tax depreciation]] | |||
* [[Writing down allowance]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:The_business_context]] | |||
[[Category:Corporate_finance]] | |||
[[Category:Investment]] |
Latest revision as of 22:17, 14 July 2022
Financial reporting - tangible fixed assets.
Accounting depreciation spreads the cost of a long-term tangible asset over its total life.
The accounting depreciation expense reflects:
- the estimated periodic cost to a business
- of a physical capital asset
- spread over its estimated useful economic life.
Also known as depreciation charge.
See also
- Accruals accounting
- Accumulated depreciation
- Amortisation
- Appreciation
- Assets
- Capital allowances
- Capitalisation
- Cost
- Depreciation
- EBITDA
- Expenditure
- Expense
- Net book value
- Property, plant and equipment
- Provision for depreciation
- Reducing balance
- Straight line
- Sum of the digits
- Tangible asset
- Tax depreciation
- Writing down allowance