Utiliser "depreciation" dans une phrase

1. Additional fuel to raise the car’s momentum, wear on tires, depreciation of

---

2. caused more depreciation of trees to contribute for paper printing

---

3. (Baruch's Depreciation of this Life)

---

4. You wil need to identify each asset and the depreciation associated with it

---

5. These may include depreciation calculations,

---

6. Skinner, prepared the business plan, filling in the below-the line items of debt, amortization, depreciation, and taxes

---

7. pocket costs (direct expense), before interest, depreciation, and taxes

---

8. Below-the-line items include the cost and repayment of loans, federal income tax provisions, interest charges, depreciation of equipment and long-term amortization

---

9. Depreciation was applied to the assets provided by the seller, and Ken made monthly entries on his green analysis tablet that rounded out the business projection for the foreseeable future

---

10. By the time he had provided for the new depreciation for assets to be acquired and interest payments, taxable income had been shrunk considerably

11. He felt outdoor, being an out-of-home medium, reinforced and served as a perfect complement to television, and outdoor was an attractive investment due to its depreciation contribution to cash flow

---

12. The target percentage of operating profit in television before amortization, depreciation and interest was 45 percent

---

13. I realized (it was slow in coming, I admit) that he really never intended for outdoor to become much more than a vehicle for depreciation and a source of fees and rent payments to his company

---

14. depreciation of property along the old road, the loss of income, the cost of providing

---

15. instance is before depreciation and amortization has been deducted to derive EBIT

---

16. taxes, depreciation and amortization)

---

17. If, for example, depreciation is

---

18. that fundamental (depreciation) in terms of the effect of some outside factor - a change in

---

19. stagnation if not depreciation of the firm’s stock price

---

20. Depreciation is one of the perks of being

21. properties, and you need to learn the ins-and-outs of depreciation

---

22. deduct depreciation on the vehicle

---

23. have claimed accelerated depreciation deductions in prior years

---

24. Calculations can be influenced by changing depreciation methods, how

---

25. Through this noble verse, the Almighty wanted to blame the opposer for his depreciation of that donation and that Godly Care

---

26. The laudation of God to His Messenger in the Holy Qur’an conflicts with their depreciation of his prestige (cpth) in their claim when they said that he acted wrongly then God blamed him for his such act

---

27. They have to make provision for depreciation of their fixed

---

28. Depreciation : Accounting the cost of natural wear & tear of a tangible asset for the

---

29. of earnings before interest, tax, and depreciation divided by the amount of interest

---

30. Two attitudes of mind cause loss: depreciation, as in the case of the

31. The curate smoothed matters by promising to make good all losses to the best of his power, not only as regarded the wine-skins but also the wine, and above all the depreciation of the tail which they set such store by

---

32. I rather think his appearance there was distasteful to Catherine: she was not artful, never played the coquette, and had evidently an objection to her two friends meeting at all; for when Heathcliff expressed contempt of Linton in his presence, she could not half coincide, as she did in his absence; and when Linton evinced disgust and antipathy to Heathcliff, she dared not treat his sentiments with indifference, as if depreciation of her playmate were of scarcely any consequence to her

---

33. There was an air of toleration or depreciation about his utterance of these words that rather depressed me; and I was still looking sideways at his block of a face in search of any encouraging note to the text, when he said here we were at Barnard's Inn

---

34. In a sulky triumph, Drummle showed his morose depreciation of the rest of us, in a more and more offensive degree, until he became downright intolerable

---

35. Fred gave up the fallacious hope of getting a genuine opinion; but on reflection he saw that Bambridge's depreciation and Horrock's silence were both virtually encouraging, and indicated that they thought better of the horse than they chose to say

---

36. life was much checkered by resistance to her depreciation as a girl

---

37. But it would be unjust not to tell, that she never uttered a word in depreciation of Dorothea, keeping in religious remembrance the generosity which had come to her aid in the sharpest crisis of her life

---

38. What the accounts will show is the depreciation reducing the worth of assets

---

39. The notes and accounting policies usually elaborate on this, but it is normal for machinery to be written down by a fixed amount each year – straight-line depreciation

---

40. The listing rules of the Stock Exchange require all sorts of information about assets, depreciation, government grants, a brief history, auditors, bankers, financial advisers, stockbrokers, solicitors, a complete description of the business, details of management (directors have asked the government to be excused from putting in home addresses in future), staff and premises, what will be done with the money raised, expectations of the immediate future, and so on

41. This value is presumably book value, which either may be the original dollar cost less depreciation or may be some more or less artificial value set up as a result of transfer or reappraisal

---

42. The principal is usually repayable in 15 equal annual installments, beginning one year from issuance, so that the amount of the debt is reduced more rapidly than ordinary depreciation would require

---

43. This income account should forecast a margin of at least 100% over interest charges, after deducting from earnings a depreciation allowance to be actually expended as a sinking fund for the gradual retirement of the bond issue

---

44. , depreciation, taxes, general expense—which it has not been found feasible to add in with bond interest for the purpose of figuring a margin of safety

---

45. In all these cases the theory is that the annual depletion or depreciation allowances should be applied to the reduction of the funded debt

---

46. Nevertheless, if we take into account not only the effort required to make a proper selection but also the greater efforts entailed by the subsequent repeated check-ups, and if we then add thereto the still inescapable risk of depreciation or definite loss, it must be confessed that a rather plausible argument can be constructed against the advisability of fixed-value investments in general

---

47. Then we add back noncash charges such as depreciation and amortization, which are formulaic calculations based on historical costs (depreciation for tangible assets, amortization for intangibles) and may not reflect a reduction in those assets’ true worth

---

48. The equity section seemed dated: topics such as determining the earnings power of industrial cyclicals and the appropriate depreciation of utility plant and equipment conjured up sepia-tone images of a bygone era

---

49. In 1934, companies ran nonrecurring gains through the profit-and-loss statement and stretched out depreciation schedules to make earnings look better than they were

---

50. The third aspect of the income account to which the analyst must give critical attention is the matter of reserves for depreciation and other amortization, and reserves for future losses and other contingencies

51. The unrealized depreciation was still recorded by most companies in the form of an explanatory comment on the balance sheet, which continued to carry the securities owned at original cost

---

52. This results of course in an absurd overvaluation, to be followed by collapse and a correspondingly excessive depreciation

---

53. 1 We shall later point out that the “conservative” writing down of the property account has precisely this result, in that it permits a decreased depreciation charge and hence an increase in the apparent earnings

---

54. ” The depreciation, taxes and other expenses of this property were so heavy as to absorb the earnings of the company’s other profitable assets (consisting of a smaller pipe line and high-grade-bond investments)

---

55. Because the depreciation and other amortization charges are irregularly computed

---

56. THE RELATION OF DEPRECIATION AND

---

57. A CRITICAL analysis of an income account must pay particular attention to the amounts deducted for depreciation and kindred charges

---

58. Leading Questions Relative to Depreciation

---

59. The accounting theory that governs depreciation charges is simple enough

---

60. Second, we find many ways in which companies fail to follow accepted accounting practice in stating their depreciation deduction in the income account

61. Depreciation Base Other than Cost

---

62. There is support in accounting circles for the theory that the function of the depreciation allowance is to provide for the replacement of the asset at the end of its life rather than merely to write off its cost

---

63. If this idea were actually followed, the current or expected future replacement cost would be the basis for the depreciation charge, and it would vary not only with the value of the identical asset but also with changes in the character of the item that is expected to replace the one worn out

---

64. , the substitution of the replacement value of all the fixed assets as of a given date in place of cost on the balance sheet, followed usually by annual depreciation charges based on the new value

---

65. There is some criticism in accounting circles of the propriety of such sporadic changes in the depreciation base from original cost

---

66. Proper depreciation against these new values is charged in the income account

---

67. Mark-downs to Reduce Depreciation Charges

---

68. Perhaps the most striking phenomenon in the field of depreciation accounting is the recent marking down of the fixed assets, not in the interests of conservatism but with the precisely opposite intent of making a better earnings exhibit and thereby increasing the apparent value of the shares

---

69. ” At this time, since we are dealing with accounting methods, we shall merely remark that in our opinion excessive write-downs of fixed assets, for the avowed or obvious purpose of decreasing depreciation and increasing reported earnings, constitute an inexcusable subterfuge and should not be condoned by the accounting profession

---

70. Many corporations that have marked up their fixed assets fail to increase correspondingly their depreciation charges against the income account

71. They are in effect attempting to get the benefit of the higher valuation in their balance sheet without accepting the burden of consequently higher depreciation charges against earnings

---

72. Depreciation on this appreciated value was then charged to capital surplus, instead of to income; e

---

73. , typically, in the year ended March 1938 the company charged $406,000 for such depreciation against surplus and $864,000 for “regular” depreciation against income

---

74. In April 1938 the balance of the appraisal increment was eliminated by writing down both property account and capital surplus; and the special depreciation charge was then discontinued

---

75. THE RATE OF DEPRECIATION

---

76. The policy of this Company in regard to depreciation … is as follows: On buildings the term of life is twenty to thirty-three years, depending upon the character of construction

---

77. In respect to depreciation of current assets, a reserve is set aside to cover probable loss from bad debts

---

78. The following are the rates of depreciation used:

---

79. The Company maintains a very liberal policy as to depreciation as shown by the annual profit and loss statement of past years

---

80. The additional charges to surplus made in the years 1926–1930, inclusive, appear to strengthen our contention that American Sugar’s depreciation allowances have been both arbitrary and inadequate

81. The same is true in respect of American Can which managed—inexplicably—to avoid all reference to its depreciation policy in its listing application dated February 26, 1926, although it did mention that the company had spent approximately $50,000,000 on extensions and improvement of properties since February 1907 and that “during this period properties have been depreciated by at least $20,000,000

---

82. Baldwin Locomotive Works, in its listing application dated October 3, 1929, makes the following rather astonishing statement on depreciation:

---

83. The amount of the depreciation upon plant and equipment as determined by the Federal Government for the five years 1924 to 1928 inclusive has totaled $5,112,258

---

84. It is expected that in future years the amount of depreciation based upon the estimated useful life of depreciable properties as determined by the Federal Government, allowed by the Commissioner of Taxes as a proper deduction from income and agreed to by our engineers, will govern the amount to be used by the Works in its calculation of depreciation

---

85. When the analyst knows that a company’s depreciation policy differs from the standard, there is special reason to check the adequacy of the allowance

---

86. As corrected for annual depreciation charge of $1,022,000

---

87. % of depreciation charge to property account

---

88. * Exclusive of depreciation charged to surplus

---

89. † Including depreciation charged to surplus this figure would be 2

---

90. In the case of United States Steel for the period 1901–1933, the charge for depreciation averaged about 40% of the total allowances for both maintenance and depreciation

91. Both comparatively and absolutely the depreciation allowances made by American Sugar and American Car and Foundry appear to have been inadequate

---

92. Among other matters they pointed out that the earnings of Chesapeake and Ohio in the preceding three years had in reality been much higher than stated, due to the unusually heavy charges made against them for depreciation and retirement of equipment

---

93. That nothing can be taken for granted in security analysis is shown by the strange case of American Can, which until 1937 had failed to reveal details of its depreciation policy to its shareholders

---

94. Beginning with 1937 the company made “regular” depreciation charges, amounting to $5,702,000 in that year and to $6,085,000 in 1938

---

95. In the light of this later disclosure, the earlier inference6 that American Can had understated its depreciation charges must give way to the remark that the company had failed to reveal the facts

---

96. A Case of Excessive Depreciation Charges Concealed by Accounting Methods

---

97. The reports to stockholders were supremely ambiguous on the matter of depreciation charges,7 but according to the financial manuals the company’s policy was as follows: “Depreciation is $300,000 per annum, and all items of replacement and building alterations are charged direct to operating expense

---

98. In addition to depreciation in the ordinary sense—which they usually calculate in the same way as do other companies9 they must allow for depletion of their ore or oil reserves

---