- capitalized asset
- оприходованное основное средство
English-Russian IT glossary. 2014.
capitalized asset
Смотреть что такое "capitalized asset" в других словарях:
capitalized value — The current value of an asset, based on the total income expected to be realized over its economic life span. The anticipated earnings are discounted (given a lower value) so they take into account the time value of money. Category: Business,… … Law dictionary
capitalized expenditure — An expenditure for a capital asset that must be deducted from business income over more than one year, as opposed to an ordinary expense. Category: Business, LLCs & Corporations → Business Accounting, Bookkeeping & Finances Nolo’s Plain English… … Law dictionary
capitalized interest — 1) Interest on a loan that is added to the principal balance. For example, interest may accrue on a student loan while the debtor is in school, which is then added to the principal on the loan. This results in the debtor having to pay interest on … Law dictionary
Capitalized Cost — An expense that is added to the cost basis of a fixed asset on a company s balance sheet. Capitalized Costs are incurred when building or financing fixed assets. Capitalized Costs are not expensed in the period they were incurred, but recognized… … Investment dictionary
Capitalized — Recorded in asset accounts and then depreciated or amortized, as is appropriate for expenditures for items with useful lives greater than one year. The New York Times Financial Glossary * * * capitalized cap‧i‧tal‧ized [ˈkæptl aɪzd] also… … Financial and business terms
capitalized — Recorded in asset accounts and then depreciated or amortized, as is appropriate for expenditures for items with useful lives longer than one year. Bloomberg Financial Dictionary * * * capitalized cap‧i‧tal‧ized [ˈkæptl aɪzd] also capitalised… … Financial and business terms
capitalized value — 1) The value at which an asset has been recorded in the balance cheet of a company or other organization, usually before the deduction of depreciation 2) The capital equivalent of an asset that yields a regular income, calculated at the… … Accounting dictionary
capitalized value — 1) The value at which an asset has been recorded in the balance sheet of a company or other organization, usually before the deduction of depreciation 2) The capital equivalent of an asset that yields a regular income, calculated at the… … Big dictionary of business and management
Capitalized Lease Method — An accounting approach that identifies a company s lease obligation as an asset on its balance sheet. This is done because although the company has not taken ownership of the asset, the transaction is still considered to be a beneficial economic… … Investment dictionary
Capitalized Interest — An account created in the income statement section of a business financial statements that holds a suitable amount of funds meant to pay off upcoming interest payments. Furthermore, this type of interest is seen as an asset and unlike most… … Investment dictionary
Capitalized interest — Interest that is not immediately expensed, but rather is considered as an asset and is then amortized through the income statement over time. The New York Times Financial Glossary … Financial and business terms
