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depreciation

rules in force before the adoption of the Accelerated Cost Recovery System straight-line depreciation : depreciation of an asset by a fixed percentage of its original cost based on its estimated life 2 : a loss in

quick assets

quick assets see asset

credit

"U.S. Constitution art. I"] d : letter of credit 3 a : a deduction from an expense or asset account b : a reduction of an amount otherwise due ;esp : tax credit [a for child-care expenses]

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capital gains tax

capital gains tax A tax on income derived from the sale of a capital asset, like real estate holdings or investments. Source: FindLaw

book value

something as shown on bookkeeping records as distinguished from market value: as a : the value of an asset equal to cost less depreciation b : the value of a corporation's capital stock expressed as its original

assessments

assessments the method of placing value on an asset for taxation purposes. Source: U.S. Department of Housing and Urban Development

assessed value

assessed value the value that a public official has placed on any asset (used to determine taxes). Source: U.S. Department of Housing and Urban Development

amortize

and interest or payments to a sinking fund b : to gradually reduce the cost of (as an asset) esp. for tax purposes by making periodic charges to income over a time span [ the machinery over

amortization

The gradual payment of a debt through a schedule of payments or the writing off of an intangible asset against expenses over the period of its useful life

ADR

ADR 1 administrative dispute resolution, alternative dispute resolution 2 asset depreciation range

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