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Property, plant, and equipment are stated at cost less accumulated depreciation.
Financial and business terms. 2012.
accumulated depreciation — n. The total depreciation currently recorded against either a single or all productive assets. Webster s New World Law Dictionary. Susan Ellis Wild. 2000 … Law dictionary
Accumulated Depreciation — The cumulative depreciation of an asset up to a single point in its life. Regardless of the method used to calculate it, the depreciation of an asset during a single period is added to the previous period’s accumulated depreciation to get… … Investment dictionary
accumulated depreciation — aggregate depreciation The total amount of the depreciation written off the cost price or valuation of a fixed asset since it was brought into the balance sheet of an organization … Accounting dictionary
accumulated depreciation — aggregate depreciation The total amount of the depreciation written off the cost price or valuation of a fixed asset since it was brought into the balance sheet of an organization … Big dictionary of business and management
accumulated depreciation — noun The sum of past depreciation for an asset that is currently held … Wiktionary
accumulated depreciation — /əˌkju:mjυleɪtɪd dɪˌpri:ʃi eɪʃ(ə)n/ noun the total amount by which an asset has been depreciated since it was purchased … Dictionary of banking and finance
accumulated amortization — UK US noun [U] ACCOUNTING ► the reduction in value of an intangible asset (= an asset that is not a physical thing) since it has been owned: » Accumulated amortization at December 31 on costs allocated to patents, trade names, and other… … Financial and business terms
Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… … Wikipedia
depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… … Black's law dictionary
depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… … Black's law dictionary
