. . . "\u00D6veravskrivning"@sv . . . . . . . "8083063"^^ . . . . . . "Accelerated depreciation"@en . . . . . . . "Amortissement acc\u00E9l\u00E9r\u00E9"@fr . "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\u2019 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)."@en . "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 . . "6003"^^ . . . . "En comptabilit\u00E9 financi\u00E8re, l'amortissement acc\u00E9l\u00E9r\u00E9 r\u00E9f\u00E8re \u00E0 l'une des nombreuses m\u00E9thodes par lesquelles une entreprise, \u00E0 des fins de comptables ou \u00E0 des fins fiscales, amortit une immobilisation de mani\u00E8re que le montant de l'amortissement pris chaque ann\u00E9e soit plus \u00E9lev\u00E9 au cours des premi\u00E8res ann\u00E9es de la vie d'un actif."@fr . . "\u00D6veravskrivning \u00E4r i redovisningssammanhang en avskrivning med st\u00F6rre belopp \u00E4n den ber\u00E4knade v\u00E4rdeminskningen. Minskar och d\u00E4rmed skatten p\u00E5 vinsten. Maximal till\u00E5ten \u00F6veravskrivning regleras av skattelagstiftning. Denna artikel om f\u00F6retagsekonomi saknar v\u00E4sentlig information. Du kan hj\u00E4lpa till genom att l\u00E4gga till den."@sv . "1115974706"^^ . . . . . "En comptabilit\u00E9 financi\u00E8re, l'amortissement acc\u00E9l\u00E9r\u00E9 r\u00E9f\u00E8re \u00E0 l'une des nombreuses m\u00E9thodes par lesquelles une entreprise, \u00E0 des fins de comptables ou \u00E0 des fins fiscales, amortit une immobilisation de mani\u00E8re que le montant de l'amortissement pris chaque ann\u00E9e soit plus \u00E9lev\u00E9 au cours des premi\u00E8res ann\u00E9es de la vie d'un actif. \u00C0 des fins de comptabilit\u00E9 financi\u00E8re, l'amortissement acc\u00E9l\u00E9r\u00E9 devrait \u00EAtre beaucoup plus productif au cours de ses premi\u00E8res ann\u00E9es, de sorte que la charge d'amortissement repr\u00E9sentera plus pr\u00E9cis\u00E9ment la part de l'utilit\u00E9 d'un actif \u00E9puis\u00E9e chaque ann\u00E9e. \u00C0 des fins fiscales, l'amortissement acc\u00E9l\u00E9r\u00E9 offre un moyen de diff\u00E9rer le revenu imposable des soci\u00E9t\u00E9s en r\u00E9duisant le revenu imposable des ann\u00E9es en cours, en \u00E9change d'une augmentation du revenu imposable des ann\u00E9es futures. Il s'agit d'un incitatif fiscal pr\u00E9cieux qui encourage les entreprises \u00E0 acheter de nouveaux actifs."@fr . . . . "\u00D6veravskrivning \u00E4r i redovisningssammanhang en avskrivning med st\u00F6rre belopp \u00E4n den ber\u00E4knade v\u00E4rdeminskningen. Minskar och d\u00E4rmed skatten p\u00E5 vinsten. Maximal till\u00E5ten \u00F6veravskrivning regleras av skattelagstiftning. Denna artikel om f\u00F6retagsekonomi saknar v\u00E4sentlig information. Du kan hj\u00E4lpa till genom att l\u00E4gga till den."@sv . . . . . . . .