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  2. Book value - Wikipedia

    en.wikipedia.org/wiki/Book_value

    In accounting, book value (or carrying value) is the value of an asset according to its balance sheet account balance. [1] For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made against the asset.

  3. What Is Depreciation? Importance and Calculation Methods ...

    www.aol.com/finance/depreciation-importance...

    Depreciation helps companies account for the declining worth of their assets. How Companies Use Depreciation Consider a company that spends $100,000 to buy a piece of equipment needed to ...

  4. Depreciation - Wikipedia

    en.wikipedia.org/wiki/Depreciation

    Accumulated depreciation is known as a contra account, because it separately shows a negative amount that is directly associated with an accumulated depreciation account on the balance sheet. Depreciation expense is usually charged against the relevant asset directly.

  5. IAS 16 - Wikipedia

    en.wikipedia.org/wiki/IAS_16

    Depreciation: The depreciable amount (cost less residual value) should be allocated on a systematic basis over the asset's useful life. That is, the mark-down in value of the asset should be recognised as an expense in the income statement every accounting period throughout the asset's useful life. [ 1 ]

  6. 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.

  7. Earnings before interest, taxes, depreciation and amortization

    en.wikipedia.org/wiki/Earnings_before_interest...

    A company's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, [1] pronounced / ˈ iː b ɪ t d ɑː,-b ə-, ˈ ɛ-/ [2]) is a measure of a company's profitability of the operating business only, thus before any effects of indebtedness, state-mandated payments, and costs required to maintain its asset base.