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depreciation act
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depreciation — de·pre·ci·a·tion /di ˌprē shē ā shən/ n 1: any decrease in the value of property (as machinery) for the purpose of taxation that cannot be offset by current repairs and is carried on company books as a yearly charge amortizing the original cost… … Law dictionary
Depreciation — De*pre ci*a tion (d[ e]*pr[=e] sh[i^]*[=a] sh[u^]n), n. [Cf. F. d[ e]pr[ e]ciation.] 1. The act of lessening, or seeking to lessen, price, value, or reputation. [1913 Webster] 2. The falling of value; reduction of worth. Burke. [1913 Webster] 3.… … The Collaborative International Dictionary of English
Depreciation recapture — Part of a series on Taxation Taxation in the United States … Wikipedia
depreciation — I (Roget s IV) n. Syn. devaluation, reduction, shrinkage; see discount , reduction 1 . II (Roget s 3 Superthesaurus) n. devaluation, downgrade, drop, fall, deflation, shrinkage, depression, *bear market, decay, waning, slump, loss, reduction. III … English dictionary for students
depreciation — n. 1 the amount of wear and tear (of a property etc.) for which a reduction may be made in a valuation, an estimate, or a balance sheet. 2 Econ. a decrease in the value of a currency. 3 the act or an instance of depreciating; belittlement … Useful english dictionary
American Recovery and Reinvestment Act of 2009 — Stimulus bill redirects here. For other uses, see Stimulus bill (disambiguation). ARRA redirects here. For other uses, see ARRA (disambiguation). American Recovery and Reinvestment Act of 2009 Full title An act making supplemental appropriations… … Wikipedia
Tax Reform Act of 1986 — The U.S. Congress passed the Tax Reform Act (TRA) of 1986, (USStatute|99|514|100|2085|1986|10|22) to simplify the income tax code, broaden the tax base and eliminate many tax shelters and other preferences. Although often referred to as the… … Wikipedia
Section 179 depreciation deduction — Section 179 of the United States Internal Revenue Code (26 U.S.C. § 179), allows a taxpayer to elect to deduct the cost of certain types of property on their income taxes as an expense, rather than requiring the cost of the property to… … Wikipedia
Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 — Effective (Various dates for different provisions) Citations Public Law Public Law 111 312 Stat … Wikipedia
Operating income before depreciation and amortization — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
recapture of depreciation — Upon the sale or disposition of depreciable property, the portion of the gain which represents the accelerated depreciation previously taken is taxed as ordinary income. Since Tax Reform Act of 1986, there is no monetary difference because… … Black's law dictionary
