Printer Friendly
Dictionary, Encyclopedia and Thesaurus - The Free Dictionary
3,894,056,747 visitors served.
forum Join the Word of the Day Mailing List For webmasters
?
Dictionary/
thesaurus
Medical
dictionary
Legal
dictionary
Financial
dictionary
Acronyms
 
Idioms
Encyclopedia
Wikipedia
encyclopedia
?

Annuity Method of Depreciation
(redirected from Annuity Method)

     0.01 sec.
Annuity Method of Depreciation
A way to calculate the depreciation of an asset. Under the annuity method, one begins by calculating the internal rate of return and multiplying that by the original book value of the asset. One then subtracts the product from the cash flow the asset generates each year. This difference is subtracted from the book value (or the previous year's depreciated value) to arrive at the depreciated value. The annuity method is not approved by the Generally Accepted Accounting Principles.
Want to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit the webmaster's page for free fun content.
?Page tools
Printer friendly
Cite / link 		Feedback
Add definition
Mentioned in?  References in periodicals archive?   Financial browser?   Full browser?
No references found
 
The final method, point-to-point, has the advantage that many of the contracts have a higher participation rate than other index annuity methods since interest cannot be calculated before the end of the policy.
Index Annuity Crediting Methods by Steven Hart / Insurance community
It further found that there was no indication in the legislative history of section 72(t) that Congress intended the election of the annuity method to preclude the use of other exceptions to the penalty The court also concluded that the purpose of the penalty, to discourage early withdrawals from retirement savings accounts, is not defeated if a taxpayer withdraws money from an IRA under more than one exception.
No penalty tax on additional IRA distributions by Reichert, Charles J. / Journal of Accountancy
Observation: Even though the husband and wife resided in a community property state, divorcing couples in other states also can take advantage of the annuity method in equalizing their marital assets.
Property settlements by Lynch, Michael / Journal of Accountancy
 
 
 
Financial Dictionary
?

Terms of Use | Privacy policy | Feedback | Advertise with Us | Copyright © 2012 Farlex, Inc.
Disclaimer
All content on this website, including dictionary, thesaurus, literature, geography, and other reference data is for informational purposes only. This information should not be considered complete, up to date, and is not intended to be used in place of a visit, consultation, or advice of a legal, medical, or any other professional.