depreciation reserve


Also found in: Financial.

depreciation reserve

n. a business fund in which the probable replacement cost of equipment is accumulated each year over the life of the asset, so it can be replaced readily when it becomes obsolete and totally depreciated.

References in periodicals archive ?
168(i)-1(k)(3)), and by maintaining records that identify the assets included in each general asset account, establish the unadjusted depreciable basis and depreciation reserve of the general asset account, and reflect the amount realized during the tax year on disposition from each general asset account.
Similarly, the depreciation reserve fund, which should have been part of working expenses, was shown as cash surplus.
The Board of Directors establishes a unified formula for annually a) allocating funds to a depreciation reserve to address future maintenance needs and b) for a scholarship fund to support campers who can't pay the fees.
22,000 crore while appropriation to Depreciation Reserve Fund to Rs.
The trust instrument requires the trustee to build up a depreciation reserve at the rate of $12,500 per year; the building will go to Smith's son, Albert, when the trust terminates at the end of 12 years.
Fitch anticipates FPL's credit metrics to weaken in 2012 as a result of base rate freeze implemented in the 2010 settlement agreement and use of surplus depreciation reserve to achieve targeted ROE range.
Tenders are invited for Replacement of old leaking/damaged valves, pipe line and inefficient pump sets (under depreciation reserve funds (non plan) uwss deeg district bharatpur.
15,800 crore and to Depreciation Reserve Fund at Rs.
11 depreciation and amortization primarily due to the reduction in the cost of removal component of the depreciation reserve in accordance with the base rate settlement agreement
To make up for the deficit that the railways have incurred in the last one year, the budget presented by Ms Banerjee starved the Railway Safety Fund and the Capital Fund and substantially reduced the Depreciation Reserve Fund.
The charge primarily represents an increase in Ameritech's depreciation reserve to reflect the lower value of its fixed assets in a competitive market.