Accrued Depreciation(1) The amount reserved each year in the accounting system for replacement of a building or other asset. (2) The useful life of a property at any given time.
Earnings before interest, taxes, depreciation, and amortization (EBITDA)Earnings before interest, taxes, depreciation, and amortization (EBITDA)
A financial measure defined as revenues less cost of goods sold and selling, general, and administrative expenses. In other words, operating and nonoperating profit before the deduction of interest and income taxes. Depreciation and amortization expenses are not included in the costs.
Straight line depreciationStraight line depreciation
Amortizing or apportioning an equal dollar amount of depreciation in each accounting period.
Double declining balance depreciation method (DDB)Double declining balance depreciation method (DDB)
An accounting methodology in which depreciation is accelerated to twice the rate of annual depreciation by the straight-line method.
Recapture Of DepreciationRecapture Of Depreciation
Taxing as ordinary income, upon the sale of property, the amount of depreciation taken above straight line depreciation.
Currency depreciationCurrency depreciation
A decline in the value of one currency relative to another currency. Depreciation occurs when, because of a change in exchange rates, a unit of one currency buys fewer units of another currency.
Double declining balance depreciation
Earnings before interest, taxes, and depreciation (EBITD)
Sum of the years digits depreciation
Depreciation tax shield
Declining Balance Method Of Depreciation
Double Declining Balance Method Of Depreciation
Capital appreciation or depreciation
Asset Depreciation Range System
Real appreciation or depreciation