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Depreciation

Narration: Part Two

Over the last several years, most countries´ tax laws discarded the concept of estimated useful life; each asset´s depreciation is nowadays computed over a period of years as prescribed by the laws for that type of property.

Such periods prescribed by the law are called prescribed recovery periods.
Resource ID:1094
Level:Intermediate English learning resource level: intermediate
Classified under: Accounting English
Type:Narration
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English-learning resources in this category
Accounting English

• The Annual Report

• The Financial Statements

• The Accounting System

• The Basic Accounting Equation

• Assets

• Liabilities

• Shareholders´ Equity

• The Accounting Cycle

• The Accounting Journals and the General Ledger

• The U.S. Balance Sheet

• The European Balance Sheet

• The U.S. Income Statement

• The European Profit and Loss Account

• Other Financial Statements

• Management Accounting

• Payroll Accounting

• Budgeting

• Value Added Tax and Sales Taxes

• Income Taxes

• The Petty Cash Fund

• The Voucher System

• Expenses

• Revenues

• Depreciation
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