accumulated amortization


accumulated amortization

English-russian accounting dictionary. 2014.

Смотреть что такое "accumulated amortization" в других словарях:

  • 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

  • accumulated depreciation — The total of the periodic reductions for depreciation in fixed assets. Also called allowance for depreciation. American Banker Glossary * * * accumulated depreciation accumulated depreciation ➔ depreciation * * * accumulated depreciation UK US… …   Financial and business terms

  • Amortization schedule — An amortization schedule is a table detailing each periodic payment on a amortizing loan (typically a mortgage), as generated by an amortization calculator. While a portion of every payment is applied towards both the interest and the principal… …   Wikipedia

  • amortization — Fin 1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time. EXAMPLE For tax purposes, the distinction is not always made between amortization and depreciation, yet amortization… …   The ultimate business dictionary

  • Faux frais of production — is a concept used by classical political economists and by Karl Marx in his critique of political economy. It refers to incidental operating expenses incurred in the productive investment of capital, which do not themselves add new value to… …   Wikipedia

  • Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Contra Account — An account on the balance sheet of a corporation or entity that offsets the balance of a related and corresponding account. An example of a contra account would be accumulated amortization. This contra asset account credits the amortization… …   Investment dictionary

  • 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

  • Book value — In accounting, book value or carrying value is the value of an asset or according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made… …   Wikipedia

  • Securitization — is a structured finance process, which involves pooling and repackaging of cash flow producing financial assets into securities that are then sold to investors. The name securitization is derived from the fact that the form of financial… …   Wikipedia

  • Deferred Acquisition Costs — (DAC) is a term commonly used in the insurance business. It describes the practice of deferring the cost of acquiring a new customer over the duration of the insurance contract. Insurance companies face large upfront costs incurred in issuing new …   Wikipedia


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