noun
COLLOCATIONS FROM CORPUS
■ NOUN
accounting
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Adding depreciation accounting to the existing system has, in the past, not been affordable.
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In fact, there is a real example of depreciation accounting being practised alongside payments in lieu of depreciation.
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The answer must be that it could not since the fact of adopting depreciation accounting severs the link with finance.
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Indeed, a significant part of it concerned the relevance of depreciation accounting .
charge
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This would arise where depreciation charges were less than principal repayments would have been.
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This is perhaps particularly true when depreciation charges are based on current values.
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Take the example of calculating an annual depreciation charge for a vehicle.
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The problem is that plainly this depreciation charge can not reflect the periodic benefits expected to accrue from using the vehicle.
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Indeed, with two assumptions, they will be equal to depreciation charges .
EXAMPLES FROM CORPUS
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Also different accounting conventions will yield different measures of depreciation .
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Bert not being that clever with figures opts for straight line depreciation on all the fixed assets.
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For instance, historical cost accounting yields much lower figures for depreciation than does inflation accounting.
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Standards such as those on depreciation and current cost accounting are so different from current practice that it is impossible to rationalize them.
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Straight-line depreciation is generally the easiest method to use.
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The law requires a charge to be made in lieu of depreciation for all assets financed from loans.
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Unlimited life goods are typically stored at historic cost in the balance sheet and there is no depreciation .
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We have said that depreciation in business can perform the function of maintaining capital.