Filter by Categories
Accounting
Banking

Depreciable Base

The difference between an asset’s cost and its salvage value. Depreciable base is a key input in the calculation of...

Tax Depreciation

A tax deduction that an entity claims for the natural wear and tear of its assets (tangible assets) over their...

Depreciated Cost

The remaining cost of an asset (particularly a fixed asset) after deducting any accumulated depreciation from the asset's original cost...

Replacement Value

The replacement value of an asset is the cost that entity (broadly, the user) has to incur in order to...

Replacement Cost

The replacement cost of an asset is the cost that entity (broadly, the user) has to incur in order to...

DRC

It stands for depreciated replacement cost; the depreciated replacement cost of an asset is the current replacement cost of the...

Depreciated Replacement Cost

The depreciated replacement cost of an asset is the current replacement cost of the asset, less accumulated depreciation (computed on...

Scrap Value

For an asset (typically a tangible asset), it is the estimated proceeds from disposal of the asset less all relating...

Residual Value

For an asset (typically a tangible asset), it is the estimated proceeds from disposal of the asset less all relating...

Salvage Value

For an asset (typically a tangible asset), it is the estimated proceeds from disposal of the asset less all relating...