August 2004
Intermediate to advanced
656 pages
15h 28m
English
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Summary
Depreciation addresses how investments in capital assets are charged off against income over several years. This is an important part of calculating after-tax cash flows, which is critical to accurately addressing income taxes. This chapter covered the following major points:
Actual depreciation refers to how an asset will lose value over time due to effects such as wear and tear.
Depreciation accounting refers to how the organization accounts for that loss in value.
Actual depreciation is rarely the same as depreciation accounting. Actual depreciation is virtually impossible to determine without selling the asset—it's really worth only what someone is willing to pay for it.
Through depreciation accounting, tax authorities are trying to ...
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.