units of production method of depreciation


Accounting dictionary. 2014.

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  • Unit of Production Method — A depreciation procedure used for property that is not in continuous use. The unit of production method is useful when the property’s value is more closely related to the number of units it produces than the number of years it is in use. It …   Investment dictionary

  • production-unit method — units of production method of depreciation A method of computing the depreciation charge for a period on a piece of machinery in which the depreciation charge is based on the number of production units manufactured by the machine. When the… …   Accounting dictionary

  • production-unit method — units of production method of depreciation A method of computing the depreciation charge for a period on a piece of machinery in which the depreciation charge is based on the number of production units manufactured by the machine. When the… …   Big dictionary of business and management

  • Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… …   Wikipedia

  • Амортизация на основе фактического объема производства — (UNITS OF PRODUCTION DEPRECIATION METHOD) Распределение амортизируемой стоимости актива, при котором норма амортизации определяется делением чистой стоимости актива на число единиц продукции, которое этот актив предположительно может произвести в …   Словарь терминов по управленческому учету

  • Automobile — For the magazine, see Automobile Magazine. Car and Cars redirect here. For other uses, see Car (disambiguation). Automobile …   Wikipedia

  • амортизация на основе фактического объема производства — Распределение амортизируемой стоимости актива, при котором норма амортизации определяется делением чистой стоимости актива на число единиц продукции, которое этот актив предположительно может произвести в течение своего срока службы.… …   Справочник технического переводчика

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • 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

  • Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …   Universalium

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