英文記事で英語を学ぶ

Accounting concept of Depreciation
In determining the profits (net income) from an activity, the receipts from the activity must be reduced by appropriate costs. One such cost is the cost of assets used but not currently consumed in the activity. Such costs must be allocated to the period of use. The cost of an asset so allocated is the difference between the amount paid for the asset and the amount expected to be received upon its disposition. Depreciation is any method of allocating such net cost to those periods expected to benefit from use of the asset. The asset is referred to as a depreciable asset. Depreciation is a method of allocation, not valuation.
Any business or income producing activity using tangible assets may incur costs related to those assets. Where the assets produce benefit in future periods, the costs must be deferred rather than treated as a current expense. The business then records depreciation expense as an allocation of such costs for financial reporting. The costs are allocated in a rational and systematic manner as depreciation expense to each period in which the asset is used, beginning when the asset is placed in service. Generally this involves four criteria:
• cost of the asset,
• expected salvage value, also known as residual value of the asset,
• estimated useful life of the asset, and
• a method of apportioning the cost over such life.

■単語
residual
[形]((形式))
1 残りの，残余の，余っている
residual income
（税引き後の）手取り収入.
2 数学余りの.
3 再放送料の.
4 医学（排出後まだ器官に）残っている
residual urine
残尿.
5 物理学地質残留の.
6 〈問題などが〉未解決の.
━━[名]
1 残余，残り.
2 数学残差.
3 ((通例～s))再放送料；放映料.
4 ((しばしば～s))後遺症.


salvage
[名][U]
1 海難救助（作業）；沈没船の引き揚げ.
2 海難救助料.
3 （海難・火災などからの）財貨の救出；救出財貨［物品］；救出財貨価格［売却金］.
4 廃品回収［利用］.
━━[動](他)
1 〈船・財貨などを〉（海難・火災などから）救出する；〈被害［廃棄］物資を〉（焼け跡などから）回収する((from ...)).
2 ((比喩))…を救う；（失敗から）…を得る
She recovered her composure and salvaged the tennis match.
冷静さを取り戻してそのテニスの試合に勝った.
［中ラテン語salvgium （salvre救う＋-age＝救助）. △SAFE, SALVATION］