Overdepreciation

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Overdepreciation

The act of depreciating an asset on a firm's balance sheet such that the asset is recorded as being worth less than it would be if it were sold. This results in the firm understating its earnings and/or the value of its assets.

overdepreciation

1. Depreciation that is more than sufficient to allow for the eventual replacement of the asset being depreciated. Compare underdepreciation.

2. Depreciation that causes an asset to be carried on a firm's books at a lesser value than it would be worth if it were sold. Overdepreciation produces understated earnings and assets on financial statements. Compare underdepreciation.

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Hidden Reserve underdepreciation			It is important to note that this ruling does not cover the prior year's overdepreciation. Recent depreciation developments by Person, Stanley / Journal of Accountancy			over-and above money Over-Hedging Over-the-Counter Over-the-Counter Bulletin Board Over-the-Counter Market Over-the-Counter Option Over-the-Counter Stock Overadvance overage overall capitalization rate Overall FTC limitation Overall Market Price Coverage overall rate of return Overallotment Overallotment Option Overapplied Overhead Overbase Compensation Overbooked Overborrowed Overbought Overbought-Oversold Indicator overbuilding Overcapitalization Overcharge Overcollateralization Overdepreciation Overdraft Overdraft Cap Overdraft Checking Account Overdraft Facility Overdraft Protection Overdue Overexposure Overfull Employment Overfunded Pension Plan Overfunding Overgrowth Overhang Overhanging Bond Overhanging Supply Overhead Overhead Resistance Level Overheating overimprovement Overinvestment Overissue Overlap the Market Overlapping Debt Overlay Strategy Overmargined Overnight Deal			Overcurrent Detection overcurrent protection Overcurrent Protection Device overcurrent relay overcut overcutting machine overdamp Overdamping Overdamping Overdamping Overdare overdaring Overdate overdates overdating Overdeal overdeepening overdelicacy overdelicate Overdelighted overdenture overdependence overdependent Overdepreciate Overdepreciates Overdepreciating Overdepreciation Overdeprectiated overdesign overdetermination overdetermine overdevelop overdevelop overdevelop overdeveloped overdeveloped overdeveloped overdeveloping overdeveloping overdeveloping overdevelopment overdevelopment overdevelopment overdevelops overdevelops overdevelops overdeviate overdid overdid overdid it overdid it overdid things overdid things Overdight Overdispersed Generalized Linear Model overdo overdo

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