Depreciating asset and Embedded option: Difference between pages

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1. ''UK Tax.''
# A provision in a debt security which allows the issuer or the holder to exercise an option - this is generally a call option (issuer) or a put option (holder).   The option is generally linked to specific dates and may be subject to other conditions.
An asset which has a life not exceeding 60 years.
# A provision in a debt security which links payments on the security to pre-specified changes in an underlying security, currency, index or commodity.
 
2. Any asset whose value is normally expected to reduce with the passing of time.


== See also ==
== See also ==
* [[Assets]]
* [[Call option]]
* [[Replacement asset relief]]
* [[Put option]]
* [[Residual value]]
* [[Useful life]]
 

Revision as of 20:27, 13 August 2013

  1. A provision in a debt security which allows the issuer or the holder to exercise an option - this is generally a call option (issuer) or a put option (holder). The option is generally linked to specific dates and may be subject to other conditions.
  2. A provision in a debt security which links payments on the security to pre-specified changes in an underlying security, currency, index or commodity.

See also