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7 Results for Tag: straight

Half-Year Convention For Depreciation

Half-Year Convention For Depreciation What is the 'Half-Year Convention For Depreciation' The half-year convention for depreciation is the depreciation schedule that treats all property ac

Accelerated Depreciation

DefinitionAccelerated depreciation refers to any one of several methods by which a company, for 'financial accounting' or tax purposes, depreciates a fixed asset in such a way that the amoun

Accelerated Cost Recovery System (ACRS)

Accelerated Cost Recovery System (ACRS) What is 'Accelerated Cost Recovery System - ACRS' A system of depreciation introduced by the Economic Recovery Tax Act of 1981. ACRS depreciation is

Salvage Value

Salvage Value What is a 'Salvage Value' Salvage value is the estimated value that the owner is paid when the item is sold at the end of its useful life. The value is used to determine annu

Tankan Survey

Tankan Survey What is 'Tankan Survey' An economic survey of Japanese business issued by the central Bank of Japan, which it then uses to formulate monetary policy. The report is released f

Depreciation

DefinitionIn accountancy, depreciation refers to two aspects of the same concept... Depreciation The method of allocating the cost of a tangible asset over the life it will remain useful is

Accelerated Amortization

Accelerated Amortization What is 'Accelerated Amortization' Extra payments made towards paying down a mortgage principal. With accelerated amortization, the loan borrower is allowed to add