depreciated cost

In terms of economics: The measure of capital consumption during production, e.g., machine and equipment wear. Bloomberg Financial Dictionary
In terms of finance: The process of amortization of fixed assets ( equipment) to spread the cost over the depreciable ( depreciation) life of the assets. Bloomberg Financial Dictionary

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depreciated cost depreciated cost cost1

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depreciated cost UK US noun [C]
ACCOUNTING, TAX the value of an asset that is calculated by reducing its value when it was new by the total amount of depreciation: »

The deal allows the airline to value property assets on a market basis, rather than the depreciated cost.


Financial and business terms. 2012.

Look at other dictionaries:

  • Depreciated Cost — 1. The value of an asset net of all accumulated depreciation that has been recorded against it. It follows the formula of: Depreciated Cost = Purchase Price (or cost basis) – Cumulative Depreciation Depreciated cost is also known as the net …   Investment dictionary

  • depreciated cost — depreciated value See: net book value …   Accounting dictionary

  • depreciated value — depreciated cost …   Accounting dictionary

  • cost — The opposite of revenue. An expense that reflects the price of purchasing goods, services and financial instruments. A cash cost means that cash is given up today to the purchase. Also, the purchase price of an investment, which is compared to… …   Financial and business terms

  • depreciated value — Cost less depreciation. Brennan v Brennan, 164 Ohio St 29, 57 Ohio Ops 71, 128 NE2d 89, 50 ALR2d 1259 …   Ballentine's law dictionary

  • Cost segregation study — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • depreciated replacement cost method — turto pakeitimo išlaidų atimant nusidėvėjimo vertę skaičiavimo būdas statusas T sritis turto vertinimas apibrėžtis Išlaidų metodo vertės skaičiavimo būdas, kuriuo turto vertė nustatoma iš apskaičiuotų turto pakeitimo sąnaudų atimant fizinio ir… …   Lithuanian dictionary (lietuvių žodynas)

  • depreciated — de·pre·ci·ate || dɪ priːʃɪeɪt v. reduce the value or cost (of an item or a currency); be reduced in value or cost; disparage …   English contemporary dictionary

  • Fully Depreciated Asset — A property, plant, or piece of equipment which, for accounting purposes, is worth only its salvage value. Whenever an asset is capitalized, its cost is depreciated over several years according to a depreciation schedule. Theoretically, this… …   Investment dictionary

  • replacement cost insurance — insurance that pays out the full amount required to replace damaged property with new property, without taking into account the depreciated value of the property. Bloomberg Financial Dictionary …   Financial and business terms

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