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  2. Depreciation - Wikipedia

    en.wikipedia.org/wiki/Depreciation

    However, since depreciation is an expense to the P&L account, provided the enterprise is operating in a manner that covers its expenses (e.g., operating at a profit) depreciation is a source of cash in a statement of cash flows, which generally offsets the cash cost of acquiring new assets required to continue operations when existing assets ...

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

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

    Depreciation allows the company to spread the expense over the equipment’s life. This results in a more accurate picture of the company’s profitability in high- and low-revenue years ...

  4. 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 ...

  5. Section 179 depreciation deduction - Wikipedia

    en.wikipedia.org/wiki/Section_179_depreciation...

    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 be capitalized and depreciated.

  6. 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]

  7. Fixed asset - Wikipedia

    en.wikipedia.org/wiki/Fixed_asset

    Depreciation is the expense generated by using an asset. It is the wear and tear and thus diminution in the historical value due to usage. It is also the cost of the asset less any salvage value over its estimated useful life. A fixed asset can be depreciated using the straight line method which is the most common form of depreciation.

  8. 11 Tax Deductions You Can Take If You Have Rental Income - AOL

    www.aol.com/11-tax-deductions-rental-income...

    Expenses paid by tenant and deducted from regular rental payment Running a Rental Business If you actively manage your rental property and use it primarily to seek profits, you may also qualify as ...

  9. What Are the Most Generous Tax Deductions for the Self ... - AOL

    www.aol.com/finance/most-generous-tax-deductions...

    Common qualifying expenses include, airfare, gasoline, bus or taxi fare, hotel or motel costs, and tips. Meals can be deducted up to a 50% limit, although there are strict qualifying requirements .