Analysis

Beban Penyusutan

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.

This term page is part of the Protermify Finance glossary and is published as static HTML for fast indexing and clear language coverage.

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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

Beban Penyusutan 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 Beban Penyusutan?

In this glossary, Beban Penyusutan 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 Beban Penyusutan used in finance?

In finance communication, this term appears in contexts such as: "Beban penyusutan dihitung setiap tahun untuk aset tetap dengan metode garis lurus atau metode lain yang diakui."

Why does Beban Penyusutan matter in finance?

Beban Penyusutan 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 Beban Penyusutan?

Beban Penyusutan is mainly used by Financial Analysts, Bankers, and Traders.

What category does Beban Penyusutan belong to?

In this glossary, Beban Penyusutan 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

Beban Penyusutan

Localized example

Beban penyusutan dihitung setiap tahun untuk aset tetap dengan metode garis lurus atau metode lain yang diakui.

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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