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The relevant book value in this case is determining the tax gain or loss of the asset. The tax basis then is the difference between the original cost and any accumulated depreciation. The disposal tax effect (DTE) is also calculated by getting the difference between the UCC cost and the salvage value and then multiplying it by the tax rate (TR).[1]
The residual value derives its calculation from a base price, calculated after depreciation. Residual values are calculated using a number of factors, generally a vehicles market value for the term and mileage required is the start point for the calculation, followed by seasonality, monthly adjustment, lifecycle, and disposal performance.
A number of Wikipedia articles contain pro and con lists: lists of arguments for and against some particular contention or position.These take several forms, including lists of advantages and disadvantages of a technology; pros and cons of a proposal which may be as technical as Wi-Fi or otherwise; and lists of criticisms and defenses of a political position or other view (such as socialism or ...
An asset depreciation at 15% per year over 20 years [1] 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 ...
Deprival value is a concept used in accounting theory to determine the appropriate measurement basis for assets. It is an alternative to historical cost and fair value or mark to market accounting. Some writers prefer terms such as 'value to the owner' or 'value to the firm'.
A laptop computer or notebook computer, also known as a laptop or notebook, is a small, portable personal computer (PC). Laptops typically have a clamshell form factor with a flat-panel screen on the inside of the upper lid and an alphanumeric keyboard and pointing device on the inside of the lower lid.
The vast majority of laptops on the market are manufactured by a small handful of Taiwan-based original design manufacturers (ODM), although their production bases are located mostly in mainland China. Quanta Computer pioneered the contract manufacturing of laptops in 1988. By 1990, Taiwanese companies manufactured 11% of the world's laptops.
HP EliteBook is a line of business-oriented laptop computers made by Hewlett-Packard (), [1] marketed as a high-end line positioned above the ProBook series. [2] The line was introduced in August 2008 [3] [4] as a replacement of the HP Compaq line of business laptops, and initially included mobile workstations until September 2013, when they were rebranded as HP ZBook.