Because during the first five years of the new schedule, the depreciation amounts are slightly lower.

Large variations were observed in depreciation amounts arising from asset revaluations.

Conversely, heavy depreciation amounts can make earnings appear more depressed than the company’s cash flows indicate.

Equipment replacement fund - this is the accumulated depreciation amount of $19,500 set aside for replacement of aging equipment.

On this basis, the charge was set at a level to reflect the average annual depreciation amount associated with the steady-state operation of the air travel security system.

Only the portion of a capital asset that has been used or consumed during the reporting period (i. e., the amortization or depreciation amount) is recorded as an expense.

Prime costs apply an equal depreciation amount over the course of the assets useful life and as such, assumes that an asset "wears out" evenly over its life.

During the first year of use, the depreciation amount may be based on the exact fraction of the fiscal year, or by using the half-year convention, if that is the contractors practice.

The FNIHB policy document, The Transfer of Moveable Assets, includes detailed procedures for using the formula to calculate lump-sum and annual depreciation amounts.

In bookkeeping terms the depreciation amounts are regarded as debit entries in an intermediate account which is then transferred to the profit and loss account at the end of the accounting period.

Because the taxpayer received a deduction from ordinary income for the depreciation of the asset, any gain the taxpayer receives, up to the depreciation amount, must be included as ordinary income to offset the earlier deduction.

In the case of a capital lease, the depreciation amount calculated on the capitalized value of the asset in the lease over the lease term or economic life of the asset, is considered to be a reasonable cost.

Consequently, CPR proceeded with an evaluation of its eastern assets based on the future net recoverable amount expected, and allocated the reduction in value to a special charge in the balance sheet, deferred charges, under the properties' net accumulated depreciation amount.

Subsequently, the amount is allocated to cost centres either in accordance with the contractor's records or, if not recorded, in accordance with the depreciation amounts at Line 1 (allocation required only in the event that depreciation by cost centre was agreed during negotiations).

When a taxpayer is required to recognize gain or loss on disposal of a depreciable asset (or pollution control facility), the gain or loss must be adjusted to reflect the AMT depreciation amount rather than regular depreciation amounts.