accrued depreciation


accrued depreciation
Formerly called accumulated depreciation.
An accumulation of charges made over a period of time for the replacement of a fixed asset. The portion of the useful service life which for tax and financial statement purposes has expired. State ex rel. City of St. Louis v. Public Service Commission, 341 Mo. 920, 110 S.W.2d 749, 768.
A loss which is not restored by current maintenance, and which is due to all factors involved causing ultimate retirement of the property, including wear, tear, decay, and inadequacy. Iowa-Illinois Gas & Electric Co. v. Iowa City, 255 Iowa 1341, 124 N.W.2d 840, 845.
See also depreciation (accumulated depreciation}

Black's law dictionary. . 1990.

Look at other dictionaries:

  • accrued depreciation — UK US noun [U] ACCOUNTING ► ACCUMULATED DEPRECIATION(Cf. ↑accumulated depreciation) …   Financial and business terms

  • accrued — adjective accumulated, added to, annexed, grew, increased, mounted, multiplied associated concepts: accrued debts, accrued depreciation, accrued dividends accrued income, accrued installments, accrued interest, accrued rent, accrued rights,… …   Law dictionary

  • depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… …   Black's law dictionary

  • depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… …   Black's law dictionary

  • accumulated depreciation — The total of the periodic reductions for depreciation in fixed assets. Also called allowance for depreciation. American Banker Glossary * * * accumulated depreciation accumulated depreciation ➔ depreciation * * * accumulated depreciation UK US… …   Financial and business terms

  • Износ накопленный — (ACCRUED DEPRECIATION) в оценке это любая потеря полезности, которая приводит к тому, что действительная стоимость собственности становится меньше полной стоимости воспроизводства. То же самое, что и Уменьшившаяся полезность ( Diminished utility) …   Словарь инвестиционных и оценочных терминов

  • Н — Наблюдаемые входные данные — см .Ненаблюдаемые входные данные Наблюдатель [ analyst, observer] Наблюдение экономических явлений [economic observation] Наблюдения [observations] …   Экономико-математический словарь

  • accrue — /akruw/ Derived from the Latin, ad and creso, to grow to. In past tense, in sense of due and payable; vested. It means to increase; to augment; to come to by way of increase; to be added as an increase, profit, or damage. Acquired; falling due;… …   Black's law dictionary

  • assessment — /euh ses meuhnt/, n. 1. the act of assessing; appraisal; evaluation. 2. an official valuation of property for the purpose of levying a tax; an assigned value. 3. an amount assessed as payable. [1530 40; ASSESS + MENT] * * * Process of setting a… …   Universalium

  • Начисленная (накопленная) амортизация — (accrued depreciation, accumulated depreciation) — 1. Сумма износа основных средств и нематериальных активов на дату составления баланса 2. Общая сумма амортизационных отчислений с даты первоначального приобретения актива до момента оценки; …   Экономико-математический словарь


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