Life Style / Time Shares / Depreciation: Reduction of the value of real estate or other property. Vacation properties are not necessarily prone to depreciation, though they are likely to cost much less on the resale market than what the developer was able to charge for them initially.
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Business / Accounting / Sum-Of-The-Years-Digits (SYD) Depreciation Method: The accelerated depreciation method in which a constant balance (cost minus salvage value) is multiplied by a declining depreciation rate. MORE
Business / Accounting / Accumulated Depreciation: The total depreciation recorded on an asset since its acquisition: a contra account deducted from the original cost of an asset on the balance sheet. MORE
Business / Finance / Sum-Of-The-Years-Digits Depreciation: A method of recording accelerated depreciation. Also called the sum-of-digits method, it allows the depreciation of an asset based on an inverted scale of the total digits of the asset's useful life. MORE
Business / Finance / Accelerated Depreciation: Any depreciation method that produces larger deductions for depreciation in the early years of a asset's life. Accelerated cost recovery system (ACRS), which is a depreciation schedule allowed for tax MORE
Business / Finance / Double-Declining-Balance Depreciation Method (DDB): Method of accelerated depreciation. MORE
Business / Accounting / Straight-Line Depreciation: Depreciating something by the same (ie. fixed) amount every year rather than as a percentage of its previous value. Example: a vehicle initially costs $10,000. If you depreciate it at a rate of $2000 MORE