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Analysis

Abschreibungsaufwand

The systematic allocation of the cost of a tangible fixed asset over its useful life, in accordance with IAS 16 and ASC 360, recognized as an operating expense.

Quick answer: The systematic allocation of the cost of a tangible fixed asset over its useful life, in accordance with IAS 16 and ASC 360, recognized as an operating expense.

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Quick answer

The systematic allocation of the cost of a tangible fixed asset over its useful life, in accordance with IAS 16 and ASC 360, recognized as an operating expense.

Why it matters

Abschreibungsaufwand matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Editorial context

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Questions and answers

Questions and answers

What is Abschreibungsaufwand?

In this glossary, Abschreibungsaufwand refers to: The systematic allocation of the cost of a tangible fixed asset over its useful life, in accordance with IAS 16 and ASC 360, recognized as an operating expense.

How is Abschreibungsaufwand used in finance?

In finance communication, this term appears in contexts such as: "Abschreibungsaufwand wird jährlich für Sachanlagen nach der linearen oder anderen anerkannten Methoden berechnet."

Why does Abschreibungsaufwand matter in finance?

Abschreibungsaufwand matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Who uses Abschreibungsaufwand?

Abschreibungsaufwand is mainly used by Financial Analysts, Bankers, and Traders.

What category does Abschreibungsaufwand belong to?

In this glossary, Abschreibungsaufwand is grouped under Analysis. Related pages in this category explain adjacent procedures, commands and operational concepts.

Where does this definition come from?

This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.

Definition

The systematic allocation of the cost of a tangible fixed asset over its useful life, in accordance with IAS 16 and ASC 360, recognized as an operating expense.

Operational example

Depreciation expense is calculated annually for property, plant, and equipment based on the straight-line or other accepted methods.

Localized term

Abschreibungsaufwand

Localized example

Abschreibungsaufwand wird jährlich für Sachanlagen nach der linearen oder anderen anerkannten Methoden berechnet.

Definition language

English reference definition

Source

CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

Category

Analysis

Exam relevance

  • CFA
  • ACCA
  • FRM

Target audience

  • Financial Analysts
  • Bankers
  • Traders

Related terms

Use the related links below to continue through connected finance terminology.

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