carrying amount

carrying amount
The balance-sheet value of an asset or liability. For example, a fixed asset, such as a building, will be shown at the historical cost less the accumulated depreciation to date, using the historical cost convention. Under alternative accounting rules it can be shown at the revalued amount less the accumulated depreciation to date.

Big dictionary of business and management. 2014.

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  • carrying amount — UK US noun [C, usually singular] ► ACCOUNTING BOOK VALUE(Cf. ↑book value) …   Financial and business terms

  • carrying amount — balansinė vertė statusas T sritis turto vertinimas apibrėžtis Vertė, kuria turtas yra pripažįstamas verslo subjekto finansinėse ataskaitose atėmus sukauptas nusidėvėjimo ir vertės sumažėjimo sumas. atitikmenys: angl. book value; carrying amount… …   Lithuanian dictionary (lietuvių žodynas)

  • carrying amount of assets — įmonės balansinė turto vertė statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Suma, kuria turtas išreiškiamas įmonės balanse. atitikmenys: angl. carrying amount of assets šaltinis VšĮ Audito ir apskaitos… …   Lithuanian dictionary (lietuvių žodynas)

  • carrying amount — The balance sheet value of an asset or liability. For example, a fixed asset, such as a building, will be shown at the historical cost less the accumulated depreciation to date, using the historical cost convention. Under alternative accounting… …   Accounting dictionary

  • carrying capacity — UK US noun [C, usually singular] ► TRANSPORT the total amount that something can hold or carry: »Low water levels meant that ships lost about 8,000 tons per trip about 11% of their carrying capacity. »About 155,000 vehicles use the bridge every… …   Financial and business terms

  • Carrying capacity — The supportable population of an organism, given the food, habitat, water and other necessities available within an environment is known as the environment s carrying capacity for that organism. For the human population, more complex variables… …   Wikipedia

  • carrying charge — For physical commodities such as grains and metals, the cost of storage space, insurance, and finance charges incurred by holding a physical commodity. In interest rate futures markets, it refers to the differential between the yield on a cash… …   Financial and business terms

  • carrying capacity — quantity of items a container can hold; maximum number of people a vehicle can accomodate; amount of animals a region can hold; number of living things that can live for long periods in a given area without causing harm to the environment… …   English contemporary dictionary

  • be carrying five stone — be carrying five stone/a few pounds/a little bit etc/ phrase to weigh more than you should by a particular amount He was in his mid forties, I guessed, and carrying a bit of extra weight. Thesaurus: fatsynonym Main entry: carry …   Useful english dictionary

  • be carrying a few pounds — be carrying five stone/a few pounds/a little bit etc/ phrase to weigh more than you should by a particular amount He was in his mid forties, I guessed, and carrying a bit of extra weight. Thesaurus: fatsynonym Main entry: carry …   Useful english dictionary

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