EN low-value pool depreciation
LV pamatlīdzekļu nolietojuma aprēķina metode (Austrālija)
RU амортизация кластера основных фондов
DE Low-Value-Poolabschreibung (AU)
FR amortissement de regroupement de faible valeur
Definīcija: In Australia, a fixed-asset depreciation method. Depreciation is calculated as the sum of low-cost assets (acquisitions) added to the pool in the current fiscal year + second element costs (acquisition adjustments) added in the current fiscal year (depreciated using the low-value pool percentage first-year rate regardless of when they were acquired in the year) + low-value assets added to the pool in the current fiscal year + closing net book value from the previous year (depreciated using the low-value pool percentage rate).
Microsoft Terminology 2023. Entry from the Microsoft Language Portal.
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