- life of a fixed asset
- срок действия основного средства
English-Russian IT glossary. 2014.
English-Russian IT glossary. 2014.
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 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
fixed-asset investment — Expenditure on tangible assets that are likely to have a life of more than one year … Accounting dictionary
Asset retirement obligation — Asset Retirement Obligations provide for future disposal of assets as required by SFAS 143 [http://www.aicpa.org/PUBS/JOFA/dec2001/hiner.htm] . Firms must recognize the ARO liability in the period it was acquired, generally acquisition. The… … Wikipedia
asset — as·set / a ˌset, sət/ n [back formation from assets, singular, sufficient property to pay debts and legacies, from Anglo French asetz, from Old French asez enough] 1: the entire property of a person, business organization, or estate that is… … Law dictionary
life — [laɪf] noun lives PLURALFORM [laɪvz] [countable] 1. the period of time during which something takes place or exists: • industrial products used during the life of a mining operation • The rate of interest is often subsidized and fixed for the… … Financial and business terms
Fixed Assets Register — A Fixed Asset Register (FAR) is an accounting method used for major resources of a business.Fixed Assets are assets such as land, machines, office equipments, buildings, patents, trademarks, copyrights, etc. held for the purpose of production of… … Wikipedia
Asset — This article is about the business definition. For other uses, see Asset (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · … Wikipedia
life-cycle costing — The approach to determining the total costs of a fixed asset that takes into account all the costs likely to be incurred both in acquiring it and in operating it over its effective life. For example, the initial cost to an airline of an aircraft… … Accounting dictionary
life-cycle costing — An approach to determining the total costs of a fixed asset that takes into account all the costs likely to be incurred both in acquiring it and in operating it over its effective life. For example, the initial cost to an airline of an aircraft… … Big dictionary of business and management