| 单词 | written-down value |
| 释义 | > as lemmaswritten-down value written-down value n. Accounting the nominal value of an asset, after taking into account reductions resulting from factors such as a fall in price, depreciation, obsolescence, a previous overvaluation, etc. (abbreviated WDV). ΘΚΠ society > trade and finance > monetary value > [noun] > values in specific terms book value1838 carrying value1864 written-down value1893 cash-value1898 asset value1902 resale value1913 points value1936 point value1939 shareholder value1965 1893 Age (Melbourne) 25 Aug. 6/3 You have assumed the value when the commissioners took charge was the accurate written down value, and then you say that the stock ought to have been taken as new, and written down afterwards? 1986 R. Proctor Finance for Perplexed Executive ii. 32 The annual depreciation charge..is calculated by dividing the historical cost by the useful life. This produces an annual depreciation charge of £2k. So, one year after acquisition, the machine [acquired for £10k] will have a ‘written-down value’ (WDV) in the firm's accounting records of £8k. 2011 Lincs. Echo (Nexis) 27 July 14 If you donate used assets that have qualified for plant or machinery allowances to a qualifying charity.., you may be able to claim plant and machinery allowances on any left over written-down value. < as lemmas |
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