Depreciation charge and Prime brokerage: Difference between pages

Revision as of 17:28, 15 December 2021

1.

Prime brokerage is a service to large institutional investors, including hedge funds.

It includes securities lending and custody.

2.

'Prime brokerage' can also refer to the business unit which provides prime brokerage services.

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-''Financial reporting - tangible fixed assets.''
+.
-Accounting depreciation spreads the cost of a long-term tangible asset over its total life.
+Prime brokerage is a service to large institutional investors, including hedge funds.
-The accounting ''charge for depreciation'' reflects:
+It includes securities lending and custody.
-* the estimated periodic cost to a business
-* of a physical capital asset
-* spread over its estimated useful economic life.
-Also known as ''depreciation expense.''
+.
+'Prime brokerage' can also refer to the business unit which provides prime brokerage services.
 == See also ==
-* [[Accruals accounting]]
+* [[Broker]]
-* [[Accumulated depreciation]]
+* [[Brokerage]]
-* [[Amortisation]]
+* [[Custody]]
-* [[Appreciation]]
+* [[Hedge fund]]
-* [[Assets]]
+* [[Internalisation]]
-* [[Capital allowances]]
+* [[Internalisation risk]]
-* [[Capitalisation]]
+* [[Liquidity risk]]
-* [[Cost]]
+* [[Prime]]
-* [[Depreciation]]
+* [[Securities lending]]
-* [[EBITDA]]
-* [[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]]