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  2. Residual value - Wikipedia

    en.wikipedia.org/wiki/Residual_value

    Residual values are contractually dealt with either in terms of closed or open contracts. In accounting, residual value is another name for salvage value, the remaining value of an asset after it has been fully depreciated, or after deteriorating beyond further use.

  3. Depreciation - Wikipedia

    en.wikipedia.org/wiki/Depreciation

    An asset depreciation at 15% per year over 20 years. In accountancy, depreciation refers to two aspects of the same concept: first, an actual reduction in the fair value of an asset, such as the decrease in value of factory equipment each year as it is used and wears, and second, the allocation in accounting statements of the original cost of the assets to periods in which the assets are used ...

  4. Category : Redirects to Urdu-language transliterations

    en.wikipedia.org/wiki/Category:Redirects_to_Urdu...

    The pages in this category are redirects to terms transliterated from the Urdu language. The language code in the |1= parameter below is essential to populate this category. To add a redirect to this category, place {{Rcat shell|{{R to transliteration|1=ur}}}} on the second new line (skip a line) after #REDIRECT [[Target page name]]. For more ...

  5. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    Assets were owed to the owner and the owners' equity was entrusted to the company. At the time negative numbers were not in use. When his work was translated, the Latin words debere and credere became the English debit and credit. Under this theory, the abbreviations Dr (for debit) and Cr (for credit) derive directly from the original Latin. [7]

  6. Historical cost - Wikipedia

    en.wikipedia.org/wiki/Historical_cost

    The historical cost is then depreciated: it is systematically reduced to the recoverable amount, over the estimated useful life of the asset, to reflect the asset's usage. The depreciation (reduction of historical cost) is charged to expense. [ 5 ]

  7. MACRS - Wikipedia

    en.wikipedia.org/wiki/MACRS

    Taxpayers may be required to use ADS or otherwise may elect which of the three lives to use. Lives for personal property vary from 3 years to 20 years. Land improvements must be depreciated over 15 or 20 years. Other real property must be depreciated over 27.5 years for residential property, 39 years for business property, and 40 years under ADS.

  8. Category:Articles containing Urdu-language text - Wikipedia

    en.wikipedia.org/wiki/Category:Articles...

    This category contains articles with Urdu-language text. The primary purpose of these categories is to facilitate manual or automated checking of text in other languages. This category should only be added with the {} family of templates, never explicitly.

  9. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.