GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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10:18 Aug 17, 2018 |
English to Polish translations [PRO] Bus/Financial - Accounting | |||||||
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| Selected response from: Frank Szmulowicz, Ph. D. United States Local time: 21:01 | ||||||
Grading comment
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Summary of answers provided | ||||
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3 | skumulowana amortyzacja wartości firmy |
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Discussion entries: 2 | |
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acc. dep goodwill skumulowana amortyzacja wartości firmy Explanation: Accumulated Goodwill Amortization and Unrecorded Goodwill – NOPAT Adjustment The second historical goodwill adjustment we make to invested capital deals with accumulated goodwill amortization. Accumulated goodwill amortization is the gross amount of goodwill amortization that has been expensed over a company’s lifetime. Prior to the introduction of SFAS 142 in 2001, goodwill was amortized using straight-line depreciation. After SFAS 142, the system of goodwill impairment is used to value intangible assets and reduce their value via an annual test. Although goodwill amortization no longer takes place and the accumulated amount no longer changes, we add back accumulated goodwill amortization prior to SFAS 142 to a company’s invested capital calculation. https://www.newconstructs.com/accumulated-goodwill-amortizat... ccc Accumulated depreciation Accumulated depreciation is the total depreciation for a fixed asset that has been charged to expense since that asset was acquired and made available for use. The accumulated depreciation account is an asset account with a credit balance (also known as a contra asset account); this means that it appears on the balance sheet as a reduction from the gross amount of fixed assets reported. https://www.accountingtools.com/articles/what-is-accumulated... cccccccccccccc https://pl.bab.la/slownik/angielski-polski/accumulated-depre... -------------------------------------------------- Note added at 1 hr (2018-08-17 11:31:32 GMT) -------------------------------------------------- ccccccc Accumulated Depreciation What is 'Accumulated Depreciation' Accumulated depreciation is the cumulative depreciation of an asset up to a single point in its life. An asset's carrying value on the balance sheet is the difference between its purchase price and accumulated depreciation. A company buys and holds an asset on the balance sheet until the salvage value matches the carrying value. https://www.investopedia.com/terms/a/accumulated-depreciatio... |
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