BUSINESS AND COMPETITION|accounting · BUSINESS AND COMPETITION|management
- modh ús iolraithe an dímheasa Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- annuity method | sinking fund method | compound interest method of depreciation
- en
- Definition A method of calculating the depreciation on a fixed asset. The objective of the method is to produce an approximately constant annual charge for the total depreciation and the cost of capital of an asset. It is calculated in such a way that a low depreciation charge is made in the earlier years when interest costs are high, and a higher charge is made in the later years when interest costs are lower. It is less popular than the straight-line method or the diminishing-balance method. Reference "annuity method" A Dictionary of Accounting. Ed. Jonathan Law and Gary Owe. Oxford University Press (OUP), 1999. Oxford Reference Online. OUP. DGT, http://www.oxfordreference.com/views/ENTRY.html?subview=Main&entry=t17.e211 [25.11.2009]
- Comment These terms all represent one particular method of progressive depreciation [ IATE:1239220 ].
- méthode progressive d'amortissement
- fr
- Definition méthode de calcul de l'amortissement d'une immobilisation, selon laquelle l'usure s'accélère avec le passage du temps Reference Kissas,C.,Termin.des marchés financiers,1990