Accrued Depreciation: 1. In accounting, a bookkeeping account that shows the total amount of depreciation taken on an asset since it was acquired, also called accumulated depreciation. 2. For appraisal purposes, the difference between the cost to reproduce the property (as of the appraisal date) and the propertys current value as judged by its competitive condition. In this context, accrued depreciation is often called diminished utility.

 

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Accrued Depreciation: 1. In accounting, a bookkeeping account that shows the total amount of depreciation taken on an asset since it was acquired, also called accumulated depreciation. 2. For appraisal purposes, . . . View Full Definition

Earnings Before Interest, Taxes, And Depreciation (EBITD): A financial measure defined as revenues less cost of goods sold and selling, general, and administrative expenses. In other words, operating and nonoperating profit before the deduction of i . . . View Full Definition

Earnings Before Interest, Taxes, Depreciation, And Amortization (EBITDA): A financial measure defined as revenues less cost of goods sold and selling, general, and administrative expenses. In other words, operating and nonoperating profit before the deduction of i . . . View Full Definition

Earnings Before Interest Tax Depreciation And Amortization (EBITDA): Is used to isolate operating numbers from long-term costs -- for example, goodwill resulting from a flurry of acquisitions.