Capital depreciationSee depreciation.
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.
Recapture Of DepreciationRecapture Of Depreciation
Taxing as ordinary income, upon the sale of property, the amount of depreciation taken above straight line depreciation.
(1) Decrease in value to real property improve-ments caused by deterioration or obsolescence. (2) A loss in value as an accounting procedure to use as a deduction for income tax purposes.
Book DepreciationBook Depreciation
Depreciation reserved (on the books) by an owner for future replacement or retirement of an asset.
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.
Further SuggestionsDouble Declining Balance Method Of Depreciation
Declining Balance Method Of Depreciation
Straight line depreciation
Double declining balance depreciation
Asset Depreciation Range System
Depreciation tax shield
Real appreciation or depreciation
Capital appreciation or depreciation
Double declining balance depreciation method (DDB)
Earnings before interest, taxes, and depreciation (EBITD)
Sum of the years digits depreciation