backlog depreciation

A depreciation charge that occurs when an asset is revalued. The additional depreciation that arises as a consequence of the increase in the value of the asset also increases the accumulated depreciation; this increase is known as backlog depreciation.

Accounting dictionary. 2014.

Look at other dictionaries:

  • backlog depreciation — Fin the additional depreciation required when an asset is revalued to make up for the fact that previous depreciation had been calculated on a now out of date valuation …   The ultimate business dictionary

  • Business and Industry Review — ▪ 1999 Introduction Overview        Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… …   Universalium

  • German income approach — The German income approach (German: Ertragswertverfahren, abbr. EWV) is the standard approach used in Germany for the valuing of property that produces a stream of future cash flows. For general information on German real estate appraisal please… …   Wikipedia

  • Noel Park — This article is about the area in North London. For the Australian politician, see Noel Park (politician). For the railway station sometimes known as Noel Park , see Noel Park and Wood Green railway station. Coordinates: 51°35′47″N 0°06′08″W /  …   Wikipedia

  • china — /chuy neuh/, n. 1. a translucent ceramic material, biscuit fired at a high temperature, its glaze fired at a low temperature. 2. any porcelain ware. 3. plates, cups, saucers, etc., collectively. 4. figurines made of porcelain or ceramic material …   Universalium

  • China — /chuy neuh/, n. 1. People s Republic of, a country in E Asia. 1,221,591,778; 3,691,502 sq. mi. (9,560,990 sq. km). Cap.: Beijing. 2. Republic of. Also called Nationalist China. a republic consisting mainly of the island of Taiwan off the SE coast …   Universalium

  • Boeing C-17 Globemaster III — For other aircraft with this designation, see C 17 (disambiguation). C 17 Globemaster III The first C 17 flying a test sortie in 2007 …   Wikipedia

  • reserve account — noun funds taken out of earnings to provide for anticipated future payments • Syn: ↑reserve fund • Hypernyms: ↑reserve, ↑backlog, ↑stockpile • Hyponyms: ↑hidden reserve, ↑pool, ↑ …   Useful english dictionary

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.