单词 | Accelerated depreciation |
释义 | 加速折舊 A concessional taxation treatment for the depreciation of assets, by which the cost of depreciable property may be claimed over a shorter period of time than would otherwise be the case, by allowing a higher depreciation rate than normal. See also Depreciable property; Depreciated value; Depreciation; Plant. 利用折舊寬減稅項。容許加大折舊率,使可折舊的財產可在較短時期內折舊。另見 Depreciable property; Depreciated value; Depreciation; Plant。 |
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