written-down value
noun[U]
ACCOUNTINGabbreviationukus(alsoWDV)thevaluethat acompanygives anassetinitsaccountsafterreducingit toallowfordepreciation:
Machinery will usually besoldatitstaxwritten-downvaluetoavoidanybalancingchargeto thevendor.
单词 | written-down value |
释义 | written-down value noun[U] ACCOUNTINGabbreviationukus(alsoWDV)thevaluethat acompanygives anassetinitsaccountsafterreducingit toallowfordepreciation: Machinery will usually besoldatitstaxwritten-downvaluetoavoidanybalancingchargeto thevendor. Examplesofwritten-down valuewritten-down value There is no statutory provision that would justify the valuer taking account of any arbitrarywritten-downvaluethat might have been agreed for other purposes. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0 In the old days, one could work out in five minutes thewritten-downvalueof a tractor. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0 Their market price has been higher but theirwritten-downvaluewas £80 million. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0 When a new asset is bought the first-year allowance is given and thewritten-downvaluegoes into the pool. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0 Is not it desirable that thewritten-downvalueof machinery should bear some relation to what it actually fetches when it is traded in? From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0 That is the depreciated value, thewritten-downvalue, and that is the value which will be accepted. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0 The original cost of the equipment included in the auction sale was £62,906 and thewritten-downvalueat the date of the sale was £16,689. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0 I said, "thewritten-downvalue"—that is, the book value. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0 It is perhaps coincidental that that is the same amount as thewritten-downvalueof the physical assets that were acquired. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0 What really weighed with us was that we felt that in these days it was extremely unlikely that the industrial assets would be worth less than thewritten-downvalue. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0 In some cases, the new stock issued will be in excess of thewritten-downvalueof these assets; in other cases, it may be considerably below that value. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0 I instanced the case where there was a capital allowance asset with awritten-downvalueof £1,000 and subsequent annual allowances of £100, bringing the new written-down value to £900. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0 This is not a lot of money but is probably considerably more than theirwritten-downvaluein relation to what many of them cost in the first place. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0 The statutory reserve in clause 7 will be set at the difference between thewritten-downvalueof public dividend capital—say, £2 billion—and the nominal value of the shares. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0 These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors. |
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