Depositary and Depreciating asset: Difference between pages

Revision as of 14:19, 23 October 2012

1. UK Tax. An asset which has a life not exceeding 60 years.

2. Any asset whose value is normally expected to reduce with the passing of time.

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-An agent whose primary function is to record securities either physically or electronically and to keep records of the ownership of these securities.
+. ''UK Tax.''
+An asset which has a life not exceeding 60 years.
+. Any asset whose value is normally expected to reduce with the passing of time.
-Also spelled Depository.
+== See also ==
+* [[Assets]]
+* [[Replacement asset relief]]
+* [[Residual value]]
+* [[Useful life]]
-== See also ==
-* [[American depositary receipt]]
-* [[An introduction to debt securities]]
-* [[Deposit ]]
-* [[Global depositary receipt]]