DEPRECIATION SCHEDULE - the statement, over time, as to the schedule (timing and amounts) of depreciati...
DEPRECIATION TAX SHIELD - The value of the tax write-off on depreciation of plant and equipment.
A depreciation schedule that treats all property acquired during the year as being acquired exactly in the middle of the year.
Detailed depreciation schedule
Detail of any assets sold during the year
Purchase/cost verification of selected assets
A copy of the capital construction fund statement for the current tax year ...
ACRS sets out depreciation schedules for different types of assets and specifies the percentages of depreciation that should be taken each year.
Accelerated cost recovery system (ACRS), which is a depreciation schedule allowed for tax purposes, is one such example. [Harvey] Any depreciation method that produces larger deductions for depreciation in the early years of a project's life; e.g.
In the US, the IRS's depreciation schedule for any given class of asset is fixed, and is related to typical durability. A computer may depreciate completely over five years; a nonresidential building, usually 39 years.
A depreciation schedule is established at the time the asset is acquired. For example, if a piece of machinery were acquired for USD 100,000, it might be depreciated over 10 years at a rate of USD 10,000 per year.
Additionally, while EBITDA is a widely accepted measure of earnings capacity, given the subjectivity regarding (a) accounting issues such as revenue recognition, accounts receivable reserves, depreciation schedules, and other accruals, to name a few, ...
f1rn1s in a given country --a key element of their competitiveness --is essentially determined by four factors: (1) interest rates, or the cost of borrowing, prevailing in the country; (2) tax policies, including tax credits, depreciation schedules ...
Example: Table 15 shows the depreciation schedule for a property with a tax basis of $10,000 and depreciable life of 5 years, using the 125% declining balance method:
TABLE 15
DECLINING BALANCE DEPRECIATION
Year ...
8 percent in 1969 to 46 percent in 1979, and during much of that time, tax law permitted relatively generous deductions for capital expenditures, either through accelerated depreciation schedules or through such devices as investment tax credits, ...
Depreciation is the decrease in the value, over time, of a long-term asset. It is measured using a depreciation schedule.
Designated Supplier ...
Any depreciation method that produces larger deductions for depreciation in the early years of an asset's life. Accelerated cost recovery system (ACRS), which is a depreciation schedule allowed for tax purposes, is an example.
Acceleration clause ...
show that if Joe's Hotdogs uses the straight-line method, depreciation costs on the income statement will be significantly lower in the first years of the asset's life ($50 rather than the $100 rendered by the double declining depreciation schedule).
Accordingly, the anticipated depreciation schedule would appear as follows (if actual usage varies, the schedule would be adjusted for the changing estimates using principles that are discussed later in this chapter): ...
 See also: Accelerated depreciation, Banks, Net present value, Adjustable rate, Interest rate swap
  
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