Depreciation - related articles and key terms

Related articles: MACRS   Book value   Expense   Operating cash flow   Investment   Cash flow statement   Asset   Corporate tax   Amortization   Amortization (business)   Matching principle   Tax deduction   Present value

Key terms: asset   depreciation   accounting   expense   book value   equals   salvage value   original cost   useful life   scrap value   accumulated depreciation   depreciation expense   depreciable cost   historical cost   depreciation method   depreciation rate   taxable   computed   asset account   debit   tax purposes   annual depreciation   cash flow   deduction   depreciation per unit   fixed asset   amortization   balance sheet   capital stock   book value equals   value of an asset   national accounts   depreciation schedule   book value at the beginning   total depreciation per year   multiplying   illustrates   generally accepted accounting principles   useful life of the asset   taxpayer   cost minus   net book value   obsolescence   asset at the end   year of depreciation   tax depreciation   accelerated depreciation   total historical cost   deferred   composite depreciation rate

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