depreciation of tangible fixed assets
- depreciation of tangible fixed assets
- ilgalaikio materialiojo turto nusidėvėjimas
statusas Aprobuotas
sritis buhalterinė apskaita ir finansinė atskaitomybė
apibrėžtis Ilgalaikio materialiojo turto vertės mažėjimas, išreiškiamas sistemingai paskirstant to turto nudėvimąją vertę per jo naudingo tarnavimo laiką.
atitikmenys: angl. depreciation of non-current tangible assets; depreciation of tangible fixed assets
šaltinis Lietuvos Respublikos finansų ministro 2009 m. gruodžio 22 d įsakymas Nr. 1K-466 „Dėl finansų ministro 2008 m. gegužės 8 d. įsakymo Nr. 1K-174 „Dėl viešojo sektoriaus apskaitos ir finansinės atskaitomybės 12-ojo standarto patvirtinimo“ pakeitimo“ (Žin., 2010, Nr. 1-44)
Lithuanian dictionary (lietuvių žodynas).
2015.
Look at other dictionaries:
Fixed assets — Tangible property used in the operations of an entity, but not expected to be consumed or converted into cash in the ordinary course of events. With a life in excess of one year, not intended for resale to customers, and subject to depreciation … Energy terms
fixed asset — capital asset An asset of a business intended for continuing use, rather than a short term current asset (such as stock). Fixed assets must be classified in a company s balance sheet as intangible, tangible, or investments. Examples of intangible … Accounting dictionary
fixed asset — capital asset An asset of a business intended for continuing use, rather than a short term current asset (such as stock). Fixed assets must be classified in a company s balance sheet as intangible, tangible, or investments. Examples of intangible … Big dictionary of business and management
depreciation of non-current tangible assets — ilgalaikio materialiojo turto nusidėvėjimas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Ilgalaikio materialiojo turto vertės mažėjimas, išreiškiamas sistemingai paskirstant to turto nudėvimąją vertę per jo … Lithuanian dictionary (lietuvių žodynas)
Fixed asset — Fixed assets, also known as a non current asset or as property, plant, and equipment (PP E), is a term used in accounting for assets and property which cannot easily be converted into cash. This can be compared with current assets such as cash or … Wikipedia
Fixed capital — is a concept in economics and accounting, first theoretically analysed in some depth by the economist David Ricardo. It refers to any kind of real or physical capital (fixed asset) that is not used up in the production of a product and is… … Wikipedia
Fixed investment — in economics refers to investment in fixed capital, i.e. tangible capital goods (real means of production or residential buildings), or to the replacement of depreciated capital goods. Thus, fixed investment is investment in physical assets such… … Wikipedia
depreciation — de·pre·ci·a·tion /di ˌprē shē ā shən/ n 1: any decrease in the value of property (as machinery) for the purpose of taxation that cannot be offset by current repairs and is carried on company books as a yearly charge amortizing the original cost… … Law dictionary
Tangible Asset — Assets that have a physical form. Tangible assets include both fixed assets, such as machinery, buildings and land, and current assets, such as inventory. The opposite of a tangible asset is an intangible asset. Nonphysical assets, such as… … Investment dictionary
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
