amortized cost


amortized cost
амортизированная стоимость (первоначальная стоимость фиксированного актива минус амортизация)

English-russian accounting dictionary. 2014.

Смотреть что такое "amortized cost" в других словарях:

  • amortized cost — That part of the value of an asset that has been written off; it represents the accumulated depreciation to date …   Accounting dictionary

  • amortized cost — That part of the value of an asset that has been written off; it represents the accumulated depreciation to date …   Big dictionary of business and management

  • Amortized analysis — In computer science, especially analysis of algorithms, amortized analysis refers to finding the average running time per operation over a worst case sequence of operations. Amortized analysis differs from average case performance in that… …   Wikipedia

  • Amortized Bond — A financial certificate that has been reduced in value for records on accounting statements. An amortized bond is one that is treated as an asset, with the discount amount being amortized to interest expense over the life of the bond. If a bond… …   Investment dictionary

  • Capitalized Cost — An expense that is added to the cost basis of a fixed asset on a company s balance sheet. Capitalized Costs are incurred when building or financing fixed assets. Capitalized Costs are not expensed in the period they were incurred, but recognized… …   Investment dictionary

  • Accounting method — In computational complexity theory, the accounting method is a method of amortized analysis based on accounting. The accounting method often gives a more intuitive account of the amortized cost of an operation than either aggregate analysis or… …   Wikipedia

  • Potential method — In algorithms, the potential method is a method used to analyze the amortized time and space complexity of an algorithm. It can be thought of as a generalization of the accounting method and the debit method. It is useful in cases where it is… …   Wikipedia

  • Dynamic array — Several values are inserted at the end of a dynamic array using geometric expansion. Grey cells indicate space reserved for expansion. Most insertions are fast (constant time), while some are slow due to the need for reallocation (Θ(n) time,… …   Wikipedia

  • Fibonacci heap — In computer science, a Fibonacci heap is a heap data structure consisting of a forest of trees. It has a better amortized running time than a binomial heap. Fibonacci heaps were developed by Michael L. Fredman and Robert E. Tarjan in 1984 and… …   Wikipedia

  • Scapegoat tree — In computer science, a scapegoat tree is a self balancing binary search tree, invented by Igal Galperin and Ronald L. Rivest. It provides worst case O(log n ) lookup time, and O(log n ) amortized insertion and deletion time.Unlike other self… …   Wikipedia

  • Connected component (graph theory) — A graph with three connected components. In graph theory, a connected component of an undirected graph is a subgraph in which any two vertices are connected to each other by paths, and which is connected to no additional vertices. For example,… …   Wikipedia


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