depreciable amount


depreciable amount
The value of a fixed asset used as the basis for calculating the depreciation charge for the period. When using the diminishing-balance method of depreciation, the depreciable amount is the book value of the asset at the end of the previous financial period. However, when the straight-line method of depreciation is used, the depreciable amount is based on cost, or alternatively on valuation, if the asset has been subject to revaluation at some prior stage.

Accounting dictionary. 2014.

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