翻訳と辞書 Words near each other ・ Accredited Symbian Developer ・ Accrediting Bureau of Health Education Schools ・ Accrediting Commission for Community and Junior Colleges ・ Accrediting Commission International ・ Accrediting Commission of Career Schools and Colleges ・ Accrediting Council for Independent Colleges and Schools ・ Accredo ・ Accretion ・ Accretion (astrophysics) ・ Accretion (atmosphere) ・ Accretion (coastal management) ・ Accretion (finance) ・ Accretion (geology) ・ Accretion (meteorology) ・ Accretion disk ・ Accretion expense ・ Accretion/dilution analysis ・ Accretionary wedge ・ Accretive Health ・ Accrington ・ Accrington (UK Parliament constituency) ・ Accrington Academy ・ Accrington and Rossendale College ・ Accrington brick ・ Accrington Corporation Steam Tramways Company ・ Accrington Corporation Tramways ・ Accrington Cricket Club ・ Accrington F.C. ・ Accrington F.C. 0–1 Sheffield United F.C. (1893 Football League Test Match) ・ Accrington Observer Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Accretion expense ： ウィキペディア英語版 Accretion expense In accounting, accretion expense is an expense recognized when updating the present value of a balance sheet liability.〔Cheri Reither Mazza, PhD, CPA ("SFAS 143 on Asset Retirement Obligations" ), ''The CPA Journal - New York State Society of CPAs'', January 2003, Retrieved on 28 April 2013.〕 In particular, accretion expense is a phrase used in topic 410-20 of the United States GAAP Codification of Accounting Standards (SFAS 143), which is the topic of reporting asset retirement obligations. This kind of liability typically has a long and predetermined life on a company's balance sheet, and so it is valued using a discounted cash flow measurement. The accretion expense amounts to a change in the liability due to time and the discount rate applied. ==Accretion expense example== If an accountant originally recognizes the present value (PV) of a liability at $1300, which has a future value (FV) of $2000, the accountant periodically increases the PV of the liability, bringing it closer to its FV. If the above liability (an asset retirement obligation for example) had a discount rate of 10% per annum with annual compounding, the accretion expense for the first 365 days of carrying the liability would be $130, and the PV of the liability as of the end of these 365 days would be $1430. A higher accretion expense should be recognized for each successive term of 365 days, so the accretion expense for the 365 days starting after the first 365 days is $143. At 730 days after making the commitment, the PV of the liability totals $1573. In general, it is not to be expected that a company's statement dates will coincide with the anniversary dates of these commitments. Typically, a company prorates its accretion expense based on the amount of time that it maintained the underlying commitment during the period reported. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Accretion expense」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.