Что такое Расходы по амортизации?
Расходы по амортизации 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 “Расходы по амортизации” Used in Practice?
Расходы по амортизации ежегодно рассчитываются для основных средств по линейному или другим признанным методам.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Что такое Расходы по амортизации?
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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