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The applicant stared; grinned at Newman Noggs, who appeared highly entertained; looked slightly round the shop, as if in depreciation of the pomatum pots and other articles of stock; took his pipe out of his mouth and gave a very loud whistle; and then put it in again, and walked out.
Iron, if kept at the ironmonger's, will rust; beer, if not brewed in the right state of the atmosphere, will sour; timber of ships will rot at sea, or if laid up high and dry, will strain, warp and dry-rot; money, if kept by us, yields no rent and is liable to loss; if invested, is liable to depreciation of the particular kind of stock.
There was an easy negligence in his manner and even in his dress (his hair carelessly disposed, and his neckkerchief loose and flowing, as I have seen artists paint their own portraits) which I could not separate from the idea of a romantic youth who had undergone some unique process of depreciation.
It is evident from the applied literature that appraisal practitioners recognize estimating depreciation to be the most problematic aspect of the cost approach.
Over time, while attempts have been made to simplify the actual depreciation computation, many more options and requirements exist, so that depreciation as a whole has increased in complexity during the last few years and will most likely continue to do so.
Among others, we see rupee depreciation as a good omen for the textile sector, Pakistan's largest export contributor,' he said.
Composite or group depreciation has been a practical alternative to depreciating individual assets by components (unit or "component" depreciation), which is generally preferable when there are large variances in actual economic useful lives among the assets.
As is well known, the PATH Act extended bonus depreciation through 2019 for property other than certain longer-lived and transportation property and introduced a gradual reduction from 50% in 2015 through 2017, to 40% in 2018, and to 30% in 2019, followed by its expiration after 2019.
Evaluation of assets at balance sheet date is carried at cost, minus accumulated depreciation and impairment of adjustments, or revalued amount, this being the fair value at the date of the revaluation minus any accumulated depreciation or any accumulated losses from depreciation.
The regulations define "remaining adjusted depreciable basis" as the unadjusted depreciable basis of qualified property reduced by the amount of bonus depreciation allowed or allowable.