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Recapture Of Depreciation |
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Recapture Of DepreciationTaxing as ordinary income, upon the sale of property, the amount of depreciation taken above straight line depreciation.Recapture Of Depreciation Similar MatchesDouble declining balance depreciationDouble declining balance depreciationMethod of accelerated depreciation. DepreciationDepreciation1. A fall in the value of a country's currency on the exchange market, relative either to a particular other currency or to a weighted average of other currencies. The currency is said to depreciate. Opposite of "appreciation." 2. The decline in value or usefulness of a piece of capital over time, and/or with use. Real appreciation or depreciationReal appreciation or depreciationA change in the purchasing power of a currency. Asset Depreciation Range SystemAsset Depreciation Range SystemA range of depreciable lives the IRS allows for particular classes of assets. DepreciationDepreciationThe charge in a company's accounts which reflects the reduction in value of an asset over time as its useable life is exhausted.Depreciation is charged before calculation of profit, on the grounds that the use of capital assets is one of the costs of being in business and one of the contributors to profit.There are two main methods of depreciation:Straight line: the residual (scrap) value of the asset is deducted from its original cost, and the resultant figure is divided by the estimated life of the asset. The result of that is deducted annually over the life of the asset. So an asset that costs £10,000 and that has a residual value of £200 with a useable life of 4 years is depreciated by £2450 per year.Reducing balance: the amount of annual depreciation is a constant proportion of the cost of the asset.Depreciation has no effect on cash flow. It is just an accounting procedure. Further SuggestionsDepreciation tax shieldSum of the years digits depreciation Double Declining Balance Method Of Depreciation Declining Balance Method Of Depreciation Earnings before interest, taxes, depreciation, and amortization (EBITDA) Earnings before interest, taxes, and depreciation (EBITD) Capital appreciation or depreciation Accrued Depreciation Currency depreciation Book Depreciation Double declining balance depreciation method (DDB) Currency depreciation Depreciation Straight line depreciation Capital depreciation |
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