depreciation expenses

depreciation expenses
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  • depreciation expenses — expenditures recorded in a profit and loss report indicating a decrease in the value of company assets (Accounting) …   English contemporary dictionary

  • depreciation — The amount by which a fixed asset s accounting or book value is periodically reduced to reflect the fact that the economic value of the asset is steadily reduced by a combination of wear and tear from use, age, and/or obsolescence. The offsetting …   Financial and business terms

  • Depreciation — A non cash expense that provides a source of free cash flow. Amount allocated during the period to amortize the cost of acquiring Long term assets over the useful life of the assets. The New York Times Financial Glossary * * * US… …   Financial and business terms

  • Expenses versus Capital Expenditures — Under United States income tax law, to make a deduction in the current taxable year, a taxpayer must be able to show that a particular cost is a business expense [IRC § 162. Section 212 permits deductions for investment expenses.] (but not an… …   Wikipedia

  • Depreciation — 1. A method of allocating the cost of a tangible asset over its useful life. Businesses depreciate long term assets for both tax and accounting purposes. 2. A decrease in an asset’s value caused by unfavorable market conditions. 1. For… …   Investment dictionary

  • depreciation expense — gradual reduction of the value of a fixed asset and gradual application of this cost to the expenses of a business over the useful life of the asset. Glossary of Business Terms …   Financial and business terms

  • Earnings Before Interest, Taxes and Depreciation — ( EBITD) 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 expenses …   Financial and business terms

  • Electric operating expenses —   Summation of electric operation related expenses, such as operation expenses, maintenance expenses, depreciation expenses, amortization, taxes other than income taxes, Federal income taxes, other income taxes, provision for deferred income… …   Energy terms

  • Earnings before interest, taxes, depreciation and amortization — (EBITDA) is a non GAAP metric that can be used to evaluate a company s profitability.::EBITDA = Operating Revenue – Operating Expenses + Other RevenueIts name comes from the fact that Operating Expenses do not include interest, taxes, or… …   Wikipedia

  • Accelerated depreciation — refers to any one of several methods by which a company, for financial accounting and/or tax purposes, depreciates a fixed asset in such a way that the amount of depreciation taken each year is higher during the earlier years of an asset’s life.… …   Wikipedia

  • Pre-Depreciation Profit — Earnings that are calculated prior to non cash expenses. Non cash expenses appear as separate income statement expense line items, but no actual cash is spent on these items. Depreciation costs are generally allocated according to a certain rate… …   Investment dictionary


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