Accounting depreciation
Book value depreciation is a figure equal to the sum of depreciation accrued during the reporting period (or, for accumulated book value depreciation, from the beginning of use) and the depreciation accounted for on off-balance sheet accounts for those fixed assets for which depreciation is not charged. This indicator reflects the loss in value of fixed assets during their operation. Book value depreciation is used to determine changes in the condition of all fixed assets - both that part for which depreciation is accounted for in accounting, and that part for which depreciation is not accrued but depreciation is determined in financial reporting.
Source: Order of Rosstat dated 01.12.2010 No. 424 "On approval of instructions for filling out forms of federal statistical observation No. 11 "Information on the availability and movement of fixed assets (means) and other non-financial assets", No. 11 (shortened) "Information on the availability and movement of fixed assets (means) of non-commercial organizations"
Морфология
Род
Понятие «учетный износ» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | учётного износа | учётных износов |
| Д | учётному износу | учётным износам |
| В | учётный износ | учётные износы |
| Т | учётным износом | учётными износами |
| П | учётном износе | учётных износах |