depreciation reserve

Also found in: Financial

0.01 sec.

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.

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No references found			Another possible solution is for the trust's governing instrument to provide for a depreciation reserve or allocation of the depreciation deduction. Allocating partnership depreciation between trusts and beneficiaries: ... by Ransome, Justin P. / The Tax Adviser Just as business owners know it is good business practice to establish depreciation reserves for machinery, so, too, they recognize the necessity of accumulating funds to protect against the loss of management talent. Key Employee Insurance. Smart, Affordable and Necessary by Olearcek, Patrick F. / Franchising World 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. Certain leaseback transactions invite IRS scrutiny by Knight, Ray A. / Journal of Accountancy			deposit as security deposit formally depositary deposition Depositor depository Deposits in Court depositum depot depravare depravation deprave depraved depraved person depravity deprecari deprecate deprecatio deprecation deprecator deprecatory depreciate depreciate publicly depreciating depreciation depreciation reserve depreciative depreciatory depredate depredation depredator deprehendere depress depressant depressed depressing depressing influence depression deprival deprival of honor deprivation deprivation of a right deprivation of liberty deprivation of office deprivative deprive deprive dishonestly deprive illegally deprive of deprive of advantage deprive of an important part			depreciates depreciates depreciates depreciates depreciates depreciating depreciating depreciating depreciating depreciating Depreciating asset Depreciating asset Depreciating asset Depreciating asset Depreciating asset depreciation depreciation depreciation depreciation depreciation depreciation Depreciation (currency) depreciation allowance depreciation allowance Depreciation and Amortization depreciation charge depreciation factor depreciation methods depreciation rate depreciation recapture depreciation reserve Depreciation tax shield Depreciation Tax Shields Depreciation, Currency depreciations depreciations depreciations depreciations depreciations depreciative depreciative depreciative depreciatively depreciatively depreciatively depreciator depreciator depreciator depreciatory depreciatory depreciatory Depredable Depredador depredate depredate depredated depredated depredates depredates depredating depredating

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