Search results for: “capital depreciation”
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Loss
The term derives its meaning from the context in which it is used. Generally, denotes any deprivation , decrease in value , depreciation , liability actually incurred, the act of losing, or the thing lost, ruin, a bad or uncollectable debt, First Fed. Sav. & Loan Ass’n of Billings v […]
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Section 1245
United States Tax Concept of Section 1245 This section of the Internal Revenue Code deals with depreciable personal property such as business equipment and vehicles. Any gain on the sale in excess of depreciation may qualify for favorable capital gains tax treatment under certain conditions.
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Long-Term Assets
Value of property, equipment and other capital assets minus the depreciation. This is an entry in the bookkeeping records of a company, usually on a cost basis and thus does not necessarily reflect the market value of the assets….
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Funds From Operations (Ffo)
Used by real estate and other investment trusts to define the cash flow from trust operations. It is earnings with depreciation and amortization added back. A similar term increasingly used is Funds Available for Distribution (FAD), which is FFO less capital investments in trust property and […]
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Changes In Financial Position
Sources of funds internally provided from operations that alter a company’s cash flow position: depreciation, deferred taxes, other sources, and capital expenditures….
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