Finance English
Analysis

¿Qué es Gasto por Depreciación?

Gasto por Depreciación The systematic allocation of the cost of a tangible fixed asset over its useful life, in accordance with IAS 16 and ASC 360, recognized as an operating expense.

Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

How is “Gasto por Depreciación” Used in Practice?

El gasto por depreciación se calcula anualmente para propiedades, planta y equipo, según el método lineal u otros métodos aceptados.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

¿Qué es Gasto por Depreciación?

The systematic allocation of the cost of a tangible fixed asset over its useful life, in accordance with IAS 16 and ASC 360, recognized as an operating expense.

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