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depreciated cost |
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Depreciated Cost Calculated by subtracting the amount of depreciation claimed from the original cost of an asset. Notes: Also known as the adjusted basis.Depreciated cost In terms of economics: The measure of capital consumption during production, e.g., machine and equipment wear. In terms of finance: The process of amortization of fixed assets (equipment) to spread the cost over the depreciable life of the assets.
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The measure, which would become effective in January 2007 at the earliest, would allow the sanitation agency to require people to ditch the salt-producing units, and would rebate the depreciated cost of existing units and pay for their removal. The industry audit guide Audits of Stock Lite Insurance Companies supported carrying foreclosed assets at the lower of depreciated cost or market value, net of any encumbrances. Surber pointed out that, "All of the real estate is held at a depreciated cost basis which means that if you added in the equity based upon the market value of the properties the number would be substantially higher. |
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depreciated cost
