carrying amount

The balance-sheet value of an asset or liability. For example, a fixed asset, such as a building, will be shown at the historical cost less the accumulated depreciation to date, using the historical-cost convention. Under alternative accounting rules it can be shown at the revalued amount less the accumulated depreciation to date.

Accounting dictionary. 2014.

Look at other dictionaries:

  • carrying amount — UK US noun [C, usually singular] ► ACCOUNTING BOOK VALUE(Cf. ↑book value) …   Financial and business terms

  • carrying amount — balansinė vertė statusas T sritis turto vertinimas apibrėžtis Vertė, kuria turtas yra pripažįstamas verslo subjekto finansinėse ataskaitose atėmus sukauptas nusidėvėjimo ir vertės sumažėjimo sumas. atitikmenys: angl. book value; carrying amount… …   Lithuanian dictionary (lietuvių žodynas)

  • carrying amount — The balance sheet value of an asset or liability. For example, a fixed asset, such as a building, will be shown at the historical cost less the accumulated depreciation to date, using the historical cost convention. Under alternative accounting… …   Big dictionary of business and management

  • carrying amount — Fin see book value …   The ultimate business dictionary

  • carrying amount of assets — įmonės balansinė turto vertė statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Suma, kuria turtas išreiškiamas įmonės balanse. atitikmenys: angl. carrying amount of assets šaltinis VšĮ Audito ir apskaitos… …   Lithuanian dictionary (lietuvių žodynas)

  • carrying capacity — UK US noun [C, usually singular] ► TRANSPORT the total amount that something can hold or carry: »Low water levels meant that ships lost about 8,000 tons per trip about 11% of their carrying capacity. »About 155,000 vehicles use the bridge every… …   Financial and business terms

  • Carrying capacity — The supportable population of an organism, given the food, habitat, water and other necessities available within an environment is known as the environment s carrying capacity for that organism. For the human population, more complex variables… …   Wikipedia

  • carrying charge — For physical commodities such as grains and metals, the cost of storage space, insurance, and finance charges incurred by holding a physical commodity. In interest rate futures markets, it refers to the differential between the yield on a cash… …   Financial and business terms

  • carrying capacity — quantity of items a container can hold; maximum number of people a vehicle can accomodate; amount of animals a region can hold; number of living things that can live for long periods in a given area without causing harm to the environment… …   English contemporary dictionary

  • be carrying five stone — be carrying five stone/a few pounds/a little bit etc/ phrase to weigh more than you should by a particular amount He was in his mid forties, I guessed, and carrying a bit of extra weight. Thesaurus: fatsynonym Main entry: carry …   Useful english dictionary

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