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| | Depreciation - Wikipedia, the free encyclopedia |
 | | Depreciation is an accounting and finance term for the method of attributing the cost of an asset across the useful life of the asset. | | | Depreciation is an average or expected view of the decline in value of an asset. | | | Straight-line depreciation is the simplest and most often used technique, in which the company estimates the "salvage value" of the asset after the length of time over which it is depreciated, and assumes the drop in the asset's value is in equal, yearly increments over that amount of time. |
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http://en.wikipedia.org/wiki/Depreciation
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| | Depreciation |
| | Depreciation is the accounting of the deterioration of the physical and functional utility of a fixed asset due to usage and time. | | | Depreciable life of the asset is another important variable in depreciation analysis. | | | Both methods are based on the principle of matching concept, which requires that a fraction of the cost of the asset in an accounting period, commensurate with its use in that period, is charged as an expense. |
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http://coen.boisestate.edu/mkhanal/deprecia.htm
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| | Depreciation |
| | Depreciation, which is the allocation of the expense that reflects the "using up" of capital assets employed by the entity, is subject to a number of different calculation approaches. | | | Accordingly, the depreciation change for the year could be understated to the extent the lower market value, when multiplied by the "standard" or "rule of thumb" percentage being used, produced a result that was lower than the true, economic depreciation of the capital assets in that year. | | | Depreciation expense is a significant component of total expense on most farm operations, and it is therefore important that it be treated in a manner that will provide results that are as consistent as possible and that allow for reasonable comparative analysis. |
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http://www.ffsc.org/guidelines/depreciation.htm
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| | Depreciation |
| | Depreciable basis is the assets original basis for depreciation, less any amount deducted under the Section 179 election to expenses assets. | | | Under this method the annual depreciation deduction is calculated by dividing the depreciable basis of the asset by the number of years in the recovery period. | | | Under MACRS an asset's depreciable basis is multiplied by a percentage obtained from one of the IRS tables to determine the depreciation deduction. |
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http://www.timbertax.org/getstarted/depreciation/depreciation.asp
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| | Depreciation of Assets |
| | Each period the asset is depreciated by a fixed percentage of its value in the previous period. | | | Linear depreciation diminishes the value of an asset by a fixed amount each period until the net value is zero. | | | Afterwards, in each accounting period you record the depreciation as an expense in the appropriate account. |
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http://www.gnucash.org/docs/v1.6/C/x1507.html
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| | Depreciation |
| | Depreciation is the allocation of the cost of a non-current asset over its useful life. | | | Depreciation reduces the value of the non current asset. | | | This means that you allocate a portion of the cost of the asset as depreciation every year until the useful life comes to an end. |
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http://www.mytutor.com.au/Demo/demo1.htm
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| | Welcome to McLean and Co., Chartered Accountants |
| | Depreciation deductions are now a statutory right and it is mandatory for you to make depreciation deductions each year, unless you elect that particular assets are not to be treated as depreciable assets. | | | A depreciation deduction for a particular asset is only allowed once you own the asset and it is used or available for use in deriving your gross income or in carrying on a business that aims to generate your gross income. | | | Depreciation is calculated according to the number of months in an income year you own and use the asset. |
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http://www.mcleanandco.co.nz/Page53.htm
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| | Depreciation |
| | For tax depreciation, use whichever method is required by tax regulations, based on the type of asset and the year it was placed in service. | | | Overhead Account-- Choose the overhead account that is used for these depreciation costs. | | | Depreciation Table-- For most depreciation methods, the depreciation percentage for each year is calculated automatically. |
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http://www.turtlesoft.com/GSManual/deprec.htm
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| | Depreciation - Definition |
| | The amount that assets have depreciated to by the end date of the period is shown on the balance sheet. | | | The total amount that assets have depreciated by during a reporting period is shown on the cash flow statement, and also makes up part of the expenses shown on the income statement. | | | Method to account for assets whose value is considered to decrease over time. |
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http://www.moneychimp.com/glossary/depreciation.htm
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| | depreciation - Columbia Encyclopedia article about depreciation |
| | Depreciation of money is brought about by a decline in the price of a particular currency in terms of other currencies, thereby lowering the foreign exchange value of the first currency. | | | In the straight-line method, depreciation is simply seen as a function of time; the cost of the asset, minus its value as scrap, is divided by an estimate of its life. | | | depreciation, in accounting accounting, classification, analysis, and interpretation of the financial, or bookkeeping, records of an enterprise. |
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http://columbia.thefreedictionary.com/depreciation
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| | CCH Financial Planning Toolkit Capital Assets and Depreciation |
| | At the end of each year, you could subtract all depreciation claimed to date from the cost of the asset, to arrive at the asset's "book value," which would be equal to its market value. | | | For example, the straight-line method assumes that the asset depreciates by an equal percentage of its original value for each year that it's used. | | | Theoretically, the cost of an asset should be deducted over the number of years that the asset will be used, according to the actual drop in value that the asset will suffer each year. |
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http://www.finance.cch.com/text/c60s15d530.asp
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| | Appreciating Depreciation |
| | Depreciation is the process by which a company allocates an asset's cost over the duration of its useful life. | | | Each time a company prepares its financial statements, it records a depreciation expense to allocate a portion of the cost of the buildings, machines or equipment it has purchased to the current fiscal year. | | | Management's choice of depreciation method can also significantly impact book value: determining Tricky's net worth means deducting all external liabilities on the balance sheet from the total assets--after accounting for depreciation. |
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http://www.investopedia.com/articles/fundamental/04/090804.asp
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| | Depreciation |
| | Depreciation is used in accounting to try to match the expense of an asset to the income that the asset helps the company earn. | | | Examples of currency depreciation are the infamous Russian rouble crisis in 1998, which saw the rouble lose 25% of its value in one day. | | | Every accounting year, the company would expense $100,000 (assuming straight line depreciation), and this would be matched with the money that the equipment helps to make each year. |
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http://www.investopedia.com/terms/d/depreciation.asp
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| | Journalizing Depreciation |
| | The method of doing that requires a debit entry to Depreciation Expense because that general ledger account is being increased (therefore a debit entry) by the allocated cost of the fixed asset. | | | Angie: If the assets are fully depreciated, then all you have to do is debit Accumulated Depreciation and credit Fixed Assets for the amount of the equipment. | | | Accumulated Depreciation is a contra account to Fixed Assets located on the Balance Sheet. |
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http://www.reallifeaccounting.com/blog/archive/2004/11/30/190.aspx
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| | Fixed_assets |
| | account is debited, and Accumulated Depreciation is credited. | | | depreciation is to show the decline of usefulness of an asset, not | | | depreciation to each period over the useful life of the asset. |
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http://www.peoi.org/Courses/ac/ac11.html
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| | The Modified Accelerated Cost Recovery System (MACRS) - Basic Rules - Mod. 10 Sec. 2 |
| | Prior to 1981, tax depreciation computations somewhat mirrored financial accounting depreciation, in that the cost of an asset (less reduction for estimated salvage value) was written off over the estimated useful life of the asset using either a constant charge (straight-line) or an accelerated method. | | | Only 1 1/2 months of depreciation would be deducted in 2000, a full year's depreciation would be deducted in the years 2001-2004, and 10 1/2 months of depreciation would be deducted in the year 2005. | | | The depreciation for any additions to, or improvement of, any real property is determined in the same manner as the depreciation deduction for the underlying real property would be determined if the underlying real property were placed in service at the same time as the addition or improvement. |
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http://taxpoint.swcollege.com/taxpoint_2001/student/m10/m10-2.html
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| | Publication 225 - Farmer's Tax Guide - Figuring Depreciation Under MACRS |
| | The basis for depreciation of MACRS property is the property's cost or other basis multiplied by the percentage of business/investment use. | | | You begin to claim depreciation when your property is placed in service for use either in a trade or business or for the production of income. | | | When you dispose of property you depreciated using MACRS, any gain on the disposition is generally recaptured (included in income) as ordinary income up to the amount of the depreciation previously allowed or allowable for the property. |
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http://web-services.gov/pilots/Taxmap/pubs/p225-032.htm
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| | Depreciation, Amortization, Depletion |
| | The important thing to remember is that depreciation expense for tax purposes is frequently calculated using a different method than for financial reporting purposes. | | | Depreciation can be calculated using a variety of methods. | | | Two commonly used accelerated depreciation methods are the declining balance method and the sum-of-the-years-digits method. |
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http://www.csun.edu/~hfact004/Depreciation.html
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| | Tax Talk: SUVs and bonus depreciation |
| | Bonus depreciation is computed without regard to the profit of the business and can be claimed on any cost that was not written off through Section 179 expensing. | | | The deduction is limited to the cost of the property purchased or the profit of the business, with certain adjustments. | | | Bonus depreciation is equal to 50 percent of the cost, plus the traditional depreciation allowance. |
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http://www.bankrate.com/brm/itax/tax_adviser/20040928a1.asp
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| | Depreciation at opensource encyclopedia |
| | In accounting, depreciation is an expense that is created by the gradual erosion of the value of a fixed asset. | | | Rates of depreciation vary with the class of the asset and the life expectancy of the asset. | | | If the vehicle were to be sold before the 5 year period were up and the sales price exceeded the depreciated value then the excess depreciation would be considered as income by the IRS. |
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http://www.wiki.tatet.com/Depreciation.html
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| | MSN Money - Depreciation Glossary Definition: Taxes |
| | For assets that have an expected useful life of more than one year, you spread the cost of the asset over its estimated useful life rather than deducting the entire cost in the year you place the asset in service. | | | For tax purposes, tax law specifies the depreciation term for specific types of assets. |
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http://moneycentral.msn.com/taxes/glossary/glossary.asp?TermID=97
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| | CCH Business Owner's Toolkit Depreciation Methods |
| | The depreciation method that you use for any particular asset is fixed at the time you first place that asset into service. | | | Once you know the classification and the tax basis of the asset you need to depreciate, you can use a special table provided by the IRS to determine the percentage of the item's tax basis that can be deducted each year. | | | Some assets are not eligible for MACRS depreciation, including intangible assets such as patents, trademarks, and business goodwill. |
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http://www.toolkit.cch.com/text/P07_2960.asp
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| | Depreciation: Small Business Accounting |
| | The $20,000 becomes a depreciation expense that is reported on your income statement under operation expenses at the end of each year. | | | For tax purposes, some accountants prefer to use other methods of accelerating depreciation in order to record larger amounts of depreciation in the early years of the asset to reduce tax bills as soon as possible. | | | Depreciation is considered an expense and is listed in an income statement under expenses. |
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http://www.businesstown.com/accounting/basic-depreciation.asp
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| | Financial Management: Inventory Costing and Depreciation |
| | Choose the appropriate method for depreciating an asset. | | | Through your questions, you will identify what inventory and depreciation are, the methods for valuing inventory, and the various types of depreciation methods an organization can use. | | | Choose which assets of an organization are most appropriate to depreciate. |
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http://www.netg.com/catalog/detail.asp?p=3&cn=31&s=316&t=1561&c=US48506
(422 words)
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| | Depreciation |
| | To calculate how much the asset depreciates annually, you need to know three numbers: 1) the purchase price of the asset; 2) the salvage value, or estimated value of the asset at the end of its useful life; and 3) the estimated useful life, or the number of years you imagine it to be useful. | | | Within the context of accounting, depreciation refers to a physical asset's loss of value over time. | | | To determine how much the asset will depreciate annually, subtract the salvage value from the purchase price and divide the difference by the estimated useful life. |
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http://www.oneminutemillionaire.com/affiliate/glossary/depreciation.asp
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| | Accelerated depreciation |
| | Born in scandal during the Nixon administration and the cause of many tax scandals thereafter, accelerated depreciation now is the largest of all corporate tax loopholes. | | | In fact, accelerated depreciation tax breaks are expected to cost $259 billion over the next seven years.Like any tax break targeted to corporations, accelerated depreciation is primarily a benefit to the very well off (who own the lion's share of corporate stock and other capital). | | | Put into place by executive fiat,it shortened depreciation periods by 20% across the board and also allowed accelerated write-off methods that concentrated deductions in the early years that equipment is used (thereby increasing their real value). |
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http://www.ctj.org/hid_ent/part-2/part2-1.htm
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| | RV Value -- Buying a Used RV |
| | Evaluating depreciation as related to value means you have to consider the yearly depreciation as an absolute expense. | | | Each year as you pay off the principal of the loan, your equivalent cash value must be increased and depreciated. | | | I have tried to normalize this effect by using wholesale prices or low-retail prices in the analysis. |
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http://www.rversonline.org/ArtNewUsed.html
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| | What is Depreciation? |
| | Since depreciation expense is a non-cash expense (that is, cash is usually paid out in the year the asset is acquired, but the expense is distributed over several years), it is important to plan for the replacement of fixed assets as they wear out or become obsolete. | | | Over the remaining two years, accumulated depreciation will increase by $625 per year and net fixed assets will decrease by $625 per year, until accumulated depreciation is $2,500 and net fixed assets is zero. | | | Nonprofits are required to record the purchase of long-lasting, substantial property and equipment (such as computers, vans, buildings, etc.) as assets in the financial records, and to charge a portion of the cost of those items to each year in which they have a useful life. |
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http://www.labyrinthinc.com/SharedContent/SingleFaq.asp?faqid=37
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| | Depreciation |
| | Calculate the annual depreciation provision for the asset | | | Depreciation schedule: Ignoring the resale value of the asset | | | That is, we merely divide the total cost by an estimate of how many years we think the asset will remain usable and apply the result year in year out. |
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http://business.fortunecity.com/discount/29/depr.htm
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| | Proposed Rulemaking on Depreciation Accounting |
| | The reference to recording regulatory assets or liabilities for differences between depreciation calculated using a straight-line method and depreciation allowed for regulatory purposes is not convincing. | | | We, as auditors, consider the depreciation rates or methods used by preparers for their general purpose financial statements, and we must satisfy ourselves that the methods are in accordance with GAAP. | | | For general purpose financial statements, depreciation is determined in accordance with GAAP methods, which include methods in addition to the straight-line method. |
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http://www.aicpa.org/members/div/acctstd/other/ferc.htm
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| | PGDC Article - Real Estate Depreciation Issues for Charitable Contributions and Charitable Remainder Trusts |
| | and is depreciated based on the trustee's determination of the property's estimated remaining useful life, using either the SL method or a declining balance method that was allowable under the pre-1981 depreciation rules. | | | If regular tax depreciation differs from AMT depreciation, it is possible that the ordinary income distributed for regular tax purposes will be less than the amount distributed for AMT purposes. | | | Reflection of a depreciation charge will usually minimize the amount of suspended distribution subject to "makeup" in the future when fiduciary accounting income exceeds the fixed percentage payout. |
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http://www.pgdc.com/usa/item?itemID=28220
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| | Depreciation 4562 - Jumbo! Business |
| | Depreciation 4562 was created for the tax preparer that needs to do federal tax reporting, but doesn't need the expense and complexity that most depreciation application have. | | | All depreciation and amortization methods required for federal tax reporting is included in an easy to use format. | | | Asset data information is retained in a database for use in preparing future tax returns. |
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http://www.jumbo.com/file/18807.htm
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| | The Do's & Don'ts of Depreciation |
| | On other assets, bonus depreciation of 50 percent of the cost is allowed in the first year in addition to the normal depreciation. | | | Regardless of your depreciation method, the net effect on your financial statements &; even if you don't depreciate it all — will always be $13,000. | | | My trusty old accounting book defines depreciation as “the measurement and reporting of the using up of the service potential of assets.&; The accounting book further states that the causes of depreciation can be physical or functional. |
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http://rermag.com/mag/equipment_dos_donts_depreciation_060104
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| | Features of the Cellutionware Fixed Asset Depreciation Calculator Software |
| | Calculates MACRS depreciation for assets with lives of 3, 5, 7, 10, 15, 20, 27.5, 31.5, and 39 years, using the applicable half-year, mid-month, or mid-quarter conventions | | | Automatically calculates the new MACRS depreciation with the first-year new 50% deduction for qualified fixed assets acquired on or after 5/6/2003 and before 1/1/2005 | | | Automatically calculates the new MACRS depreciation with the first-year 30% deduction for qualified fixed assets acquired after 9/10/2001 and before 5/6/2003 |
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http://www.cellutionware.com/features.htm
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| | # DEPRECIATION DETAIL ENTRY |
| | the depreciation is taken for an asset, it is removed from this file. | | | Enter depreciation amount that can be taken for this period. | | | Note: This must be a valid fixed asset entered in fixed asset entry. |
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http://www.bussoft.com/help/fa0060.htm
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| | Depreciator - Quantity Surveyor prepared Tax Depreciation Schedules |
| | Depreciator Pty Ltd is a proud member of the Australian Institute of Quantity Surveyors | | | To claim depreciation, you need a Tax Depreciation Schedule put together by Quantity Surveyors like us, who specialise in tax work and know the ATO rules inside out. | | | Depreciator - Quantity Surveyor prepared Tax Depreciation Schedules |
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http://www.depreciator.com.au
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| | Free Depreciation Software |
| | When you are ready to order the regular version of our depreciation software, which can handle up to 250,000 assets per company, give us a call or submit the order form available from this website. | | | This FREE complete, working copy of THE SYSTEM, our depreciation software is capable of doing all fixed assets accounting on up to fifty assets per company. | | | If you have more than 50 assets, download this free depreciation software for testing and evaluation. |
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http://www.thesystem.com/h1_freesw.htm
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| | Mississippi Response To Bonus Depreciation |
| | If the bonus depreciation is used for federal income tax purposes, the tax basis of property will be different for federal and state until such property is fully depreciated. | | | Therefore, if such "bonus" depreciation is taken for federal purposes, an adjustment must be made to the Mississippi income tax return to clearly reflect that depreciation which would have otherwise been allowed using other federal depreciation guidelines. | | | The new law provides that the IRC referred to for those years is the IRC as in effect at the taxable year end or on December 31, 2000, whichever is earlier. |
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http://www.taxadmin.org/fta/rate/decoupling/ms_decoup.html
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| | GT Alert 2/00: IRS Allows Taxpayers to Claim Increased Depreciation Deductions for Closed Section 1031 Exchanges |
| | T receives an offer to sell the property for $2000 that he accepts on the condition that the transaction is structured as a section 1031 tax-free exchange. | | | Accordingly, if the property is sold in a taxable transaction at any time for an amount at least equal to its original cost, the gain deferred in the exchange will be realized at that time. | | | The result for concluded exchanges is not only potentially accelerated depreciation deductions in future years but also an unexpected windfall in the next four years. |
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http://www.gtlaw.com/pub/alerts/2000/gordonj_02.htm
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| | Connecticut Response to Bonus Depreciation |
| | If an entity deducts the bonus depreciation allowance for federal purposes in a succeeding taxable year, it is required to pass through the addition modification to each individual shareholder, partner or member so that they can add the modification to federal adjusted gross income in computing Connecticut adjusted gross income. | | | A Connecticut Department of Revenue Services special notice explains the disallowance of the federal 30% bonus depreciation deduction, for purposes of calculating the Connecticut corporation business (income) tax, that is provided in IRC Sec. | | | The regular MACRS depreciation deduction is calculated after reducing the adjusted basis of the new property by the additional first-year allowance. |
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http://www.taxadmin.org/fta/rate/decoupling/ct_decoup.html
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| | Small Business Taxes & Management |
| | Thus, the total regular and bonus depreciation and Section 179 expense deduction for the first year is $52,400. | | | Of the total purchase price, $400,000 is allocated to the building (a portion of the purchase price is allocated to the land). | | | The 30/50% bonus depreciation described below generally expired for assets purchased after December 31, 2004. |
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http://www.smbiz.com/sbrl012.html
(1154 words)
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| | Depreciation |
| | There is a 200% double declining balance depreciation method but it is used for nonfarm property. | | | The amount of depreciation of each item is figured for one year then multiplied by 87.5% if was placed in service during Jan. - March, 62.5% if it was placed in service during April - June, 37.5% for items placed in service during July-Sept, and 12.5% for items placed in service during Oct. - Dec. | | | For all practical purposes basis is the same as cost. |
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http://www.cals.ncsu.edu/agexed/sae/deprec.htm
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| | Revenue: Federal Changes Increase First-Year Bonus Depreciation |
| | The total deduction for PA Depreciation on this asset in 2010 would be $29,527 (28,571 + 956). | | | In cases where the asset is disposed of prior to the taxpayer recovering the full amount of disallowed bonus depreciation, the taxpayer may deduct the remaining disallowed bonus depreciation in the year of distribution. | | | To achieve the full recovery of the total amount of 50% bonus depreciation added back to Pennsylvania CNI, taxpayers will be allowed to deduct any remaining unrecovered amount in the last taxable year that the property is depreciated for federal tax purposes. |
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http://www.revenue.state.pa.us/revenue/cwp/view.asp?a=180&q=214861
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| | depreciation Definition |
| | There are several accounting methods that are used in order to write off an asset's depreciation cost over the period of its useful life. | | | Because it is a non-cash expense, depreciation lowers the company's reported earnings while increasing free cash flow. | | | A noncash expense that reduces the value of an asset as a result of wear and tear, age, or obsolescence. |
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http://www.investorwords.com/1416/depreciation.html
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| | Restaurant depreciation Government & Legal National Restaurant Association |
| | Overview: The NRA supports legislation to shorten the tax depreciation schedule for restaurant buildings from 39½ years to 15 years. | | | Background: Under current tax laws, owners of most commercial buildings -- restaurants included -- depreciate the building's original cost, plus the cost of subsequent building renovations and improvements, over 39½ years. | | | • A recent U.S. Treasury Department study on the current recovery periods and depreciation methods concluded that the 39½-year recovery period for buildings and improvements to such buildings are too long. |
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http://www.restaurant.org/government/issues/issue.cfm?Issue=depreciation
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| | MACRS Depreciation |
| | In most cases, assets are depreciated using the declining balance method with a crossover to the straight line method (General Depreciation System or GDS), while for certain types of assets, the straight line method is used (Aternative Depreciation System or ADS). | | | For this reason you'll sometimes notice small differences between the percentages in the tables and the percentages as calculated by FinKit: the tables contain small adjustments to the percentages to account for rounding, while in FinKit the adjustments are made to the depreciation amounts. | | | The MACRS calculation lets you generate depreciation schedules using the MACRS method. |
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http://www.paranzasoft.com/help/pages/caDepMACRS.html
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| | Depreciation Tasks |
| | The United States' Tax Reform Act of 1986 set depreciation rates for an asset based on an assumed lifetime for that asset. | | | Sometimes you want to force the depreciation rates to be certain percentages each year. | | | The default deprecation method is Declining Balance (with Conversion to Straight Line). |
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http://support.sas.com/rnd/app/da/new/801ce/ets/chap8/sect5.htm
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| | The Preferred Group of Mutual Funds - Glossary |
| | The original cost of an asset minus total its depreciation thus far. | | | Also, a decline in the value of a property due to general wear and tear or obsolescence; opposite of | | | see also accelerated depreciation, declining balance method, Accelerated Cost Recovery System, Modified ACRS, double-declining balance depreciation method, Net Domestic Product, pre-depreciation profit, straight line depreciation, Sum-of-the-Years'-Digits Method. |
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http://www.preferredgroup.com/Glossary/d2.aspx
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| | Depreciation Calculator Updates |
| | The dates below refer to the date you originally purchased the full version of Depreciation Calculator. | | | - If Depreciation Calculator was originally purchased before 5/1/05. | | | - If Depreciation Calculator was originally purchased between 5/1/05 and 9/30/05. |
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http://www.cellutionware.com/updates.htm
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| | Accelerated vs. Straight Line Depreciation |
| | Would it be better to accelerate the depreciation on a business purchase or straight line it? | | | Also, if you're stuck with the alternative minimum tax, you're basically stuck with straight line depreciation, because accelerated write-offs are an add-back for AMT purposes. | | | The reason I would accelerate it would be to get a better return and pay off my loan. |
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http://www.kiplinger.com/columns/taxtips/archive/2005/tax0223.html
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