depreciation allowance


depreciation allowance
/dəpriʃiˈeɪʃən əlaʊəns/ (say duhpreeshee'ayshuhn uhlowuhns)

noun
the maximum annual amount allowed by taxation authorities for the owner of capital equipment to write off equipment as an acceptable deduction against income.

Australian English dictionary. 2014.

Look at other dictionaries:

  • depreciation allowance — ➔ allowance * * * depreciation allowance UK US noun [C] ► ACCOUNTING, TAX the amount, based on the depreciation of assets, that a business can reduce its profit by when taxes are calculated: »The bill will change the depreciation allowance that… …   Financial and business terms

  • depreciation allowance — noun an allowance for loss due to depreciation • Hypernyms: ↑allowance, ↑adjustment …   Useful english dictionary

  • depreciation allowance — sum deducted from the value of an asset due to depreciation …   English contemporary dictionary

  • Накопленная амортизация (ACCUMULATED DEPRECIATION, ALLOWANCE FOR DEPRECIATION)  — Сумма, балансирующая текущую стоимость основных средств, начисляемая с даты их приобретения и представляющая собой амортизационные отчисления. В российской практике аналогичное понятие чаще называют «начисленная амортизация» («амортизационные… …   Словарь терминов по управленческому учету

  • depreciation fund — ➔ fund1 * * * depreciation fund UK US noun [C] ► ACCOUNTING, FINANCE an amount of money that a company has available to buy new assets. It comes from the investment of a sum equal to the depreciation allowance for its existing assets: »The… …   Financial and business terms

  • 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

  • allowance — al‧low‧ance [əˈlaʊəns] noun 1. [countable] an amount of money that someone is given regularly or for a special reason: • She earns a package worth $1 million, including a $15,000 clothing allowance. ˌcost of ˈliving alˌlowance [countable] HUMAN… …   Financial and business terms

  • depreciation — de·pre·ci·a·tion /di ˌprē shē ā shən/ n 1: any decrease in the value of property (as machinery) for the purpose of taxation that cannot be offset by current repairs and is carried on company books as a yearly charge amortizing the original cost… …   Law dictionary

  • allowance — al·low·ance /ə lau̇ əns/ n 1: an allotted share: as a: a sum granted as a reimbursement or payment for expenses an allowance to support the deceased s family deduction for a moving allowance b: a sum granted as a reduction or increase …   Law dictionary