sum of the years' digits SYD method

sum of the years' digits SYD method
метод начисления износа на основе "суммы годовых цифр"

кумулятивный метод

Специализированный англо-русский словарь бухгалтерских терминов. .

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  • sum of the years' digits method — UK US noun [S] (ABBREVIATION SYD, also sum of the digits method) ACCOUNTING ► a reduction in the recorded value of particular assets where the amount subtracted from their value each year gets less as the assets get older …   Financial and business terms

  • Sum-Of-The-Years' Digits — An accelerated method for calculating an asset s depreciation. This method takes the asset s expected life and adds together the digits for each year. So if the asset was expected to last for five years, the sum of the years’ digits would… …   Investment dictionary

  • SYD — UK US noun [S] ACCOUNTING ► ABBREVIATION for SUM OF THE YEARS DIGITS METHOD(Cf. ↑sum of the years digits method) …   Financial and business terms

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