Aggregate Depreciation: Definition and additional resources from BNET
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BNET Business Dictionary

Business Definition for: Aggregate Depreciation

Additional Resources

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...
Tags: Car, Depreciation, Money-Zine.com, Depreciation Calculator
Tools & templates 2008-01-01
Depreciation
The article talks about the basic accounting principle. Measuring the loss in value of an asset is known as depreciation. Depreciation is considered an expense and is listed in an income statement under expenses. Straight-line depreciation is considered to be the most common method of depreciating assets.
Tags: Depreciation, Operational Planning, Operational Accounting, Asset Management, Finance, Business Operations
White papers 2003-01-01
How Much Should Depreciation Cost Me?
The annual depreciation expense is calculated by applying a depreciation rate (average, high or low) to the new vehicle. Total depreciation is calculated for the number of years you expect to own the vehicle.
Tags: Depreciation
Tools & templates 2008-01-01
Benefit From Bonus Depreciation In 2008: Save Even More With Cost Segregation
While many are concerned about the downfalls of the country's economic slowdown, there is a silver lining. Congress has approved, as part of its national stimulus package, 'Bonus depreciation' for 2008. The benefits include the ability to take additional depreciation on qualifying property in 2008. The caveat is the very...
Tags: Caveat, Depreciation, U.S. Congress, O'Connor & Associates, Bonus Depreciation, Benefits, Human Resources
White papers 2008-02-01
Straight-Line Depreciation
This tool tells you the straight-line depreciation of an asset or, the amount of depreciation for each period.
Tags: Depreciation, Asset Management, Productivity, .Net, Application Servers, Middleware, Operational Planning, Business Operations, Software Development, Software/Web Development, Enterprise Software, Software
Tools & templates 2008-01-01
Measuring Capital
The paper calculates Canadian reproducible capital services aggregates under alternative assumptions about the form of depreciation, the opportunity cost of capital and the treatment of capital gains. Five different models of depreciation are considered: one hoss shay; straight line depreciation; declining balance or geometric depreciation; linearly declining efficiency profiles and...
Tags: Asset, Business Operations, Operational Planning, Asset Management, Depreciation
White papers 2003-02-01
Depreciation
Depreciation, which is the allocation of the expense that reflects the "using up" of capital assets employed by the entity, is subject to a number of different calculation approaches. Conceptually, this allocation is done over the useful life of the asset in a "systematic and rational" manner. Any difference between...
Tags: Asset, Depreciation, Allocation, Asset Management, Operational Planning, Business Operations
White papers 2003-01-01
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...
Tags: Taxes, Finance, Financial Planning, Free Trade
White papers 2003-02-28
Sum-Of-Years Depreciation
This tool tells you the sum-of-years' digits depreciation of an asset for a specified period. Useful life of the asset is the total number of periods over which your asset will be depreciated. Period to Calculate is the period for which you want to know the depreciation. Periods should be...
Tags: Asset, Depreciation, Period, Asset Management, Operational Planning, Business Operations
Tools & templates 2008-01-01
What's a tape worth? (videotape depreciation)
Faster depreciation at Blockbuster Blockbuster Entertainment, the company other publicly held chains have used as a model for their cassette-depreciation schedules, has quietly changed the way it values its video inventory. Since being acquire Faster depreciation at Blockbuster ...
Tags: Blockbuster Inc., depreciation, video
Research articles 1996-02-09
Form 4562, Depreciation And Amortization
Almost every business must invest in some major equipment, vehicles, machinery, or furniture in order to operate. Some businesses will require assets such as land, a building, patents, or franchise rights. Major assets that will be used in your business for more than a year are known as "Capital assets"...
Tags: Financial Planning, Business Operations, Operational Planning, Free Trade, Taxes, Asset Management, Amortization, Depreciation, Office Depot Inc., Asset, Finance
Tools & templates 2006-10-16
EBITDA: The Good, the Bad, and the Ugly
EBITDA is one of those terms that is increasingly used, but usually for the wrong reason. This paper will define it and discuss how it can be useful, but also misleading. EBITDA is an acronym for "Earnings before interest, taxes, depreciation and amortization". It is calculated by taking operating income...
Tags: Depreciation, EBITDA, Amortization
White papers 2002-02-06
Congress to weigh new bill to accelerate depreciation
WASHINGTON -- A bipartisan bill introduced in the U.S. House of Representatives Thursday could bring tax relief to many restaurants by reducing the depreciation schedule for new construction or improvements to existing structures.
Tags: U.S. Congress
Research articles 2007-10-01
Apartment Owners Find Tax Relief Through Cost Segregation
Apartment owners can face staggering expenses to maintain apartment communities. The upkeep of even a modest community could involve groundskeeping, unit renovation, and replacements, such as parking lot asphalt and fencing. Another steep expense is federal income tax - and in some areas an additional state tax on income -...
Tags: Depreciation, Income, Income Tax, O'Connor & Associates, Taxes, Free Trade, Operational Accounting, Financial Planning, Finance
White papers 2006-03-22
The Causes and Effects of Depreciation in Office Buildings: A Ten Year Update
This paper publishes the results of a 1996 study, which repeats a cross-section analysis of around 125 City of London office buildings, and examines the longitudinal data contributed by a sample of 56 un-refurbished properties common to the 1986 and 1996 City of London datasets. An estimate of the average...
Tags: Depreciation, Microsoft Office, University Of Reading, London, Office Suites, Software
White papers 2000-05-12
Placed-in-service decision requires careful planning.
Sec. 167a allows a depreciation deduction for assets used in the taxpayer's trade or business or held for the production of income (e.g., rental income). Regs. Sec. 1.167a-10b provides that the period for depreciation of such an asset begins wh Sec. 167a allows a depreciation deduction...
Tags: asset, income, Sec
Research articles 2007-11-01
Deloitte: Change Depreciation for Real Estate.(Deloitte & Touche)(Brief Article)
Current property depreciation methodologies are outmoded and need to be revised, argues Deloitte & Touche. In a recent study, the Big Five firm argues that the 39-year nonresidential and 27.5-year residential property depreciation schedule in cur Current property depreciation methodologies are outmoded and need to...
Tags: Deloitte LLP, real estate
Research articles 2001-01-01
Systemic Liquidity And The Composition Of Foreign Investment: Theory And Empirical Evidence
This paper studies the impact of liquidity on investors' choice between FDI and FPI. As argued in Goldstein and Razin (2006), this choice could be influenced by the trade off between management efficiency and liquidity effects. Here we extend their model by assuming liquidity shocks to individual investors are triggered...
Tags: Theory, Liquidity, Investment, Finance
White papers 2006-12-24
More time for depreciation: IRS guidance makes it easier to take advantage of certain depreciation breaks.
Under the "Job Creation and Worker Assistance Act of 2002," an additional 30 percent first-year bonus depreciation became available for certain property acquired after September 10, 2001 and before September 11, 2004, that is placed in service befor Under the "Job Creation and Worker Assistance...
Tags: Internal Revenue Service
Research articles 2003-09-01
Stock Returns, Aggregate Earnings Surprises, and Behavioral Finance
We study the stock market reaction to aggregate earnings news. Previous research shows that, for individual firms, stock prices react positively to earnings news but require several quarters to fully reflect the information in earnings. We find that the relation between returns and earnings is substantially different in aggregate data....
Tags: Earnings New, Earnings, Stock, Financial Accounting, Investment, Finance
White papers 2003-02-01
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