sum-of-the-years-digits method
- sum-of-the-years-digits method
метод по сумме чисел (лет); один из методов расчета амортизационных отчислений для долгосрочных материальных активов; складываются цифры лет полезного срока службы актива, и эта сумма является знаменателем ряда коэффициентов, которые соответственно применяются ежегодно к амортизируемой стоимости актива в течение всего срока полезного использования; является методом начисления ускоренной амортизации.
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания".
Топсахалова Ф.М..
2012.
Look at other dictionaries:
sum of the years' digits method — UK US noun [S] (ABBREVIATION SYD, also sum of the digits method) ACCOUNTING ► a reduction in the recorded value of particular assets where the amount subtracted from their value each year gets less as the assets get older … Financial and business terms
Sum-Of-The-Years' Digits — An accelerated method for calculating an asset s depreciation. This method takes the asset s expected life and adds together the digits for each year. So if the asset was expected to last for five years, the sum of the years’ digits would… … Investment dictionary
Sum-of-the-years'-digits depreciation — Method of accelerated depreciation. The New York Times Financial Glossary … Financial and business terms
sum-of-the-years'-digits depreciation — Method of accelerated depreciation. Bloomberg Financial Dictionary … Financial and business terms
sum-of-the-digits method — A method of calculating the amount by which a fixed asset is depreciated in an accounting period. The estimated life is expressed in years, and the digits for each year of its life are totalled. The proportion of the asset s cost or valuation… … Accounting dictionary
sum-of-the-digits method — A method of calculating the amount by which a fixed asset is depreciated in an accounting period. The estimated life is expressed in years, and the digits for each year of its life are totalled. The proportion of the asset s cost or valuation… … Big dictionary of business and management
method — meth‧od [ˈmeθəd] noun [countable] a planned way of doing something, especially one that a lot of people use: method of • It is best to consider all methods of figuring your annual income tax before deciding on any one option. method for • A buy… … Financial and business terms
sum of the digits — A method of *allocating costs to time periods based on the formula n (n + 1) / 2, where n represents the number of years to which the cost is to be allocated. In *amortization methodologies, the sum of the digits approach results in an… … Auditor's dictionary
straight-line method — UK US noun [S] ACCOUNTING ► a way of depreciating (= reducing the value of) a fixed asset in a company s accounts, in which the asset s value is reduced by the same amount each year. This amount is equal to the asset s value when you can no… … Financial and business terms
SOYD — sum of the years digits method метод списания затрат по сумме лет амортизации … Финансово-инвестиционный толковый словарь
Calculating the day of the week — This article details various mathematical algorithms to calculate the day of the week for any particular date in the past or future.A typical application is to calculate the day of the week on which someone was born or some other special event… … Wikipedia
