amortización acumulada accumulated depreciation
| Creator: | |
| Language pair: | Spanish to English |
| Definition / notes: | Accumulated depreciation is the reduction of the carrying amount of the assets on the balance sheet to reflect the loss of value due to wear, tear, and usage. Companies purchase assets such as computers, copy machines, buildings, and furniture, all of which lose value each day. This depreciation loss must be accounted for in the company’s financial statements in order to give shareholders the most accurate portrayal of the economic realty of the business |
| URL: | http://beginnersinvest.about.com/library/lessons/bl-accumulateddepreciation.htm |
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