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imported>Doug Williamson |
imported>Doug Williamson |
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| ''Financial reporting - tangible fixed assets.''
| | European Insurance and Occupational Pensions Authority. |
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| Accounting depreciation spreads the cost of a long-term tangible asset over its total life.
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| The accounting ''depreciation expense'' reflects:
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| * the estimated periodic cost to a business
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| * of a physical capital asset
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| * spread over its estimated useful economic life.
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| Also known as ''depreciation charge.''
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| == See also == | | == See also == |
| * [[Accruals accounting]] | | * [[European Insurance and Occupational Pensions Authority]] |
| * [[Accumulated depreciation]]
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| * [[Amortisation]]
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| * [[Appreciation]]
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| * [[Assets]]
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| * [[Capital allowances]]
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| * [[Capitalisation]]
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| * [[Cost]]
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| * [[Depreciation]]
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| * [[EBITDA]]
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| * [[Expenditure]]
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| * [[Expense]]
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| * [[Net book value]]
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| * [[Property, plant and equipment]]
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| * [[Provision for depreciation]]
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| * [[Reducing balance]]
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| * [[Straight line]]
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| * [[Sum of the digits]]
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| * [[Tangible asset]]
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| * [[Tax depreciation]]
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| * [[Writing down allowance]]
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| [[Category:Accounting,_tax_and_regulation]] | | [[Category:Accounting,_tax_and_regulation]] |
| [[Category:The_business_context]] | | [[Category:The_business_context]] |
| [[Category:Corporate_finance]]
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| [[Category:Investment]]
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Latest revision as of 20:52, 9 October 2021
European Insurance and Occupational Pensions Authority.
See also
