Buy an income property and everything associated with it is deductible, including an annual depreciation charge.

It has a positive cash flow, but shows a net loss because of the large capital investments involved and depreciation charges.

Taking a special charge all at once can allow a company to avoid paying continuing depreciation charges in the future.

The related depreciation charge for the period was £2,296 (1990 - £1,343).

This is perhaps particularly true when depreciation charges are based on current values.

Indeed, with two assumptions, they will be equal to depreciation charges.

Take the example of calculating an annual depreciation charge for a vehicle.

Second, it will help profits by reducing depreciation charges.

But this figure includes both interest expenses and depreciation charges.

The government also approved the company's new variable depreciation charge.