減価償却費とは？
減価償却費 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 “減価償却費” Used in Practice?
減価償却費は、建物や設備などに対し、定額法または他の認められた方法で毎年算出されます。
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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減価償却費とは？
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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