BNET Business Dictionary
Business Definition for: Accelerated Depreciation
- a system used for computing the depreciation of some assets in a way that assumes that they depreciate faster in the early years of their acquisition.
- Also known as Declining Balance Method
Additional Resources
- How to save millions with accelerated asset depreciation
- A new book authored by Grant Keppel, CPA, national director of Cost Segregation Partners, Real Estate Cost Segregation: A Practitioners Guide puts cost segregation in its larger depreciation context and discusses the legal authority that support cost segregation. Cost segregation allows property owners to qualify for substantial state and...
- Research articles 2007-01-10
- Investment Stimulation by a Depreciation Mechanism
- The paper investigates the possibility of utilizing the depreciation mechanism to provide incentives for undertaking investment in the real sector of the Russian economy. The proposed model of investor's behavior under risk and uncertainty considers a wide range of tax instruments. The paper derives the optimal timing rule for investment...
- White papers 2003-02-28
- Depreciation cap to help energy sector.
- May 15, 2002 The West Australian ABIX via COMTEX -- The Australian Government has introduced a new depreciation write-off limit set to benefit major oil and gas projects. As part of the Australian Budget 2002, the Federal Government has set the effective life of...
- Research articles 2002-05-23
- Landauer Inc. F1Q08 (Qtr End 12/31/07) Earnings Call Transcript
- Question-and-Answer SessionOperator Thank you sir, we will now begin the question and answer session. Operator instructions Our first question comes from Steve O’Neil with Hillard Lyons, please go ahead. Stephen O’Neil – Hillard Lyons I had a question on the accelerated depreciation, but before I ask, could you...
- Earnings calls 2008-02-03
- AMERCO F1Q09 (Qtr End 6/30/08) Earnings Call Transcript
- Question-and-Answer SessionOperator Operator Instructions. Your first question comes from Jim Barrett with CL King & Associates. Jim Barrett - CL King & Associates Good morning, everyone. Joe Shoen Good morning, Jim. Jim Barrett - CL King & Associates Joe, this is an accounting question. Your use of accelerated...
- Earnings calls 2008-08-07
- Depreciation consequences of like-kind exchanges and involuntary conversions: in reviewing the new IRS guidance for property received in like-kind exchanges and involuntary conversions, special attention should be paid to the election.
- The Government is providing definitive guidance for computing depreciation deductions under the Section 168 Modified Accelerated Cost Recovery System MACRS when property is acquired in a like-kind exchange or as a result of an involuntary conversi The Government is providing definitive guidance for computing depreciation...
- Research articles 2004-05-01
- Ford Motor Company Q1 2008 Earnings Call Transcript
- Question-and-Answer Session Operator Your first question comes from the line of John Murphy - Merrill Lynch. John Murphy - Merrill Lynch I just wanted to focus on the cost side first. I just think about the cost savings in the first quarter, just trying to...
- Earnings calls 2008-04-24
- The Children’s Place Retail Stores Q3 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator Operator Instructions Our first question comes from John Zolidis from Buckingham Research. Your line is now open. John Zolidis – Buckingham Research Hi, good morning. Hi. Chuck, this is a question for you. I was wondering if you could talk a little bit more about the more...
- Earnings calls 2007-11-21
- Corning, Inc. Q3 2008 (Quarter End 9/30/08) Earnings Call Transcript
- Question-and-Answer SessionOperator Operator Instructions Our first question comes from [C.J. Muse] - Barclays Capital. [C.J. Muse] - Barclays Capital On display gross margins, it looks like your COGS is going up by about $85 million which is a little bit higher than the 5 points you talked about...
- Earnings calls 2008-10-29
- Spending surge.(Bottom Line)(Brief Article)
- Depreciation may be under-appreciated--except by CFOs and some number-savvy CEOs, But if the economic analysts at New York-based Merrill Lynch & Co, are correct, a temporary 50% accelerated depreciation allowance now in the U.S. tax code could produce a surge in capital expenditures later this...
- Research articles 2004-03-01
- Car Depreciation Calculator
- You can use this car depreciation calculator to estimate the first year and total depreciation on a car you're thinking about buying or already own. The calculator uses an accelerated rate of depreciation for cars that are brand new and provides the user with a range of possible depreciation rates...
- Tools & templates 2008-01-01
- Gannett Q2 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator Operator Instructions Your first question comes from Peter Appert - Goldman Sachs. Peter Appert - Goldman Sachs Gracia, can you quantify please the FX impact on EPS and related to that within the non-operating items, is there any greater granularity you could give...
- Earnings calls 2007-07-18
- Taxman crimps gas money flow.
- Dec 10, 2001 The Australian ABIX via COMTEX -- The Australian Taxation Office ATO has again delayed a decision on depreciation rates for gas industry assets. This has placed the investment of hundreds of millions of dollars in infrastructure in doubt. At issue is...
- Research articles 2001-12-09
- A tax update for oil and gas firms: A new wrinkle in the depreciation rules for MACRS property acquired in link-kind exchanges or involuntary conversions
- Firms in the petroleum industry, producers as well as service-related companies, often engage in like-kind exchanges and frequently have assets that are involuntarily converted. These firms should be aware of a significant change in the depreciation of certain property that has resulted from the issuance of IRS Notice 2000-4' which...
- Research articles 2001-10-01
- Alltel Q2 2007 Earnings Call Transcript
- Earnings Call ExcerptAlltel Corp. AT Q2 2007 Earnings Call August 01, 2007 8:30 am ET Executives John Ebner - SVP, IR and Treasurer Scott Ford - President and CEO Sharilyn Gasaway - EVP and CFO Presentation Operator Good morning. My name is Consuella, and I will be your conference...
- Earnings calls 2007-08-01
- Spending Surge
- McClenahen, John S; Purdum, Traci Industry Week 03-01-2004 Spending Surge Byline: McClenahen, John S; Purdum, Traci Volume: 253 Number: 3 ISSN: 00390895 Publication Date: 03-01-2004 Page: 60 Section: Bottom line Type: Periodical Language: English IMAGE ILLUSTRATION Depreciation may be underappreciated-except by CFOs and some number-savvy CEOs. But if...
- Research articles 2004-03-01
- Wireless equipment depreciation up for debate. (News).
- WASHINGTON -- Treasury Secretary Paul O'Neill last week attempted to broker a deal with Senate moderates on a $75 billion economic stimulus package that could include accelerated wireless equipment depreciation for one year and tax credits for two years on infrastructure purchased for broadband Internet deployment...
- Research articles 2001-11-26
- A return to basics
- A Return to Basics Realized vs. realizable, historical cost vs. replacement cost, LIFO vs. FIFO, straight-line depreciation vs. accelerated depreciation. This list, while not all inclusive, has led to some of the most hotly debated issues - accounting for income taxes and accounting for retiree health care benefits -...
- Research articles 1990-12-01
- IPC battles EPA, claims partial victory
- IPC (Northbrook, IL) has announced a victory in its efforts to pass a realistic depreciation bill for the electronics assembly and printed circuit board industries. Congress and the Bush Administration recently reached an agreement to pass an economic stimulus package that includes a significant accelerated depreciation provision for the electronic...
- Research articles 2002-05-01
- Cellular phones can be a tax trap
- Cellular telephones seem to be like mushrooms. They are popping up everywhere. If you are sporting one in your car or elsewhere, think of it as an auto or computer. Why? Well, in terms of the tax law, those little telephones are subject to the same special depreciation and record...
- Research articles 1992-03-01
