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Statements

Subject Item
dbr:Accelerated_depreciation
rdfs:label
Överavskrivning Accelerated depreciation Amortissement accéléré
rdfs:comment
Accelerated depreciation refers to any one of several methods by which a company, for 'financial accounting' or tax purposes, depreciates a fixed asset in such a way that the amount of depreciation taken each year is higher during the earlier years of an asset's life. For financial accounting purposes, accelerated depreciation is expected to be much more productive during its early years, so that depreciation expense will more accurately represent how much of an asset's usefulness is being used up each year. For tax purposes, accelerated depreciation provides a way of deferring corporate income taxes by reducing taxable income in current years, in exchange for increased taxable income in future years. This is a valuable tax incentive that encourages businesses to purchase new assets. En comptabilité financière, l'amortissement accéléré réfère à l'une des nombreuses méthodes par lesquelles une entreprise, à des fins de comptables ou à des fins fiscales, amortit une immobilisation de manière que le montant de l'amortissement pris chaque année soit plus élevé au cours des premières années de la vie d'un actif. Överavskrivning är i redovisningssammanhang en avskrivning med större belopp än den beräknade värdeminskningen. Minskar och därmed skatten på vinsten. Maximal tillåten överavskrivning regleras av skattelagstiftning. Denna artikel om företagsekonomi saknar väsentlig information. Du kan hjälpa till genom att lägga till den.
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dbc:Depreciation dbc:Accounting_terminology
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dbr:Rule_of_78s dbr:Capital_asset dbr:Time_value_of_money dbr:Amortization_(accounting) dbr:Amortization_(tax_law) dbr:MACRS dbr:Accelerated_Cost_Recovery_System dbc:Depreciation dbr:Accounting_profit dbr:Accelerated_Depreciation_(Automotive) dbr:Financial_reporting dbr:Electrical_generator dbr:Taxable_income dbr:Earnings dbc:Accounting_terminology dbr:Financial_accounting dbr:Debt dbr:Expense dbr:Renewable_energy dbr:Tax_profit dbr:Revenue dbr:Profit_(accounting) dbr:Tax dbr:Diminished_value dbr:Corporate_income_taxes dbr:Depreciation dbr:Tax_accounting dbr:Fixed_asset
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dbo:abstract
Accelerated depreciation refers to any one of several methods by which a company, for 'financial accounting' or tax purposes, depreciates a fixed asset in such a way that the amount of depreciation taken each year is higher during the earlier years of an asset's life. For financial accounting purposes, accelerated depreciation is expected to be much more productive during its early years, so that depreciation expense will more accurately represent how much of an asset's usefulness is being used up each year. For tax purposes, accelerated depreciation provides a way of deferring corporate income taxes by reducing taxable income in current years, in exchange for increased taxable income in future years. This is a valuable tax incentive that encourages businesses to purchase new assets. For financial reporting purposes, the two most popular methods of accelerated depreciation are the double declining balance method and the sum-of-the-years’ digits method. For tax purposes, the allowable methods of accelerated depreciation depend on the tax law that the taxpayer is subject to. In the United States, the two currently allowable depreciation methods for tax purposes are both accelerated depreciation methods (ACRS and MACRS). Överavskrivning är i redovisningssammanhang en avskrivning med större belopp än den beräknade värdeminskningen. Minskar och därmed skatten på vinsten. Maximal tillåten överavskrivning regleras av skattelagstiftning. Denna artikel om företagsekonomi saknar väsentlig information. Du kan hjälpa till genom att lägga till den. En comptabilité financière, l'amortissement accéléré réfère à l'une des nombreuses méthodes par lesquelles une entreprise, à des fins de comptables ou à des fins fiscales, amortit une immobilisation de manière que le montant de l'amortissement pris chaque année soit plus élevé au cours des premières années de la vie d'un actif. À des fins de comptabilité financière, l'amortissement accéléré devrait être beaucoup plus productif au cours de ses premières années, de sorte que la charge d'amortissement représentera plus précisément la part de l'utilité d'un actif épuisée chaque année. À des fins fiscales, l'amortissement accéléré offre un moyen de différer le revenu imposable des sociétés en réduisant le revenu imposable des années en cours, en échange d'une augmentation du revenu imposable des années futures. Il s'agit d'un incitatif fiscal précieux qui encourage les entreprises à acheter de nouveaux actifs.
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wikipedia-en:Accelerated_depreciation?oldid=1115974706&ns=0
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wikipedia-en:Accelerated_depreciation