gearing adjustment

gearing adjustment
In current-cost accounting, an adjustment that reduces the charge to the owners for the effect of price changes on depreciation, stock, and working capital It is justified on the grounds that a proportion of the extra financing is supplied by the loan capital of the business.

Big dictionary of business and management. 2014.

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  • gearing adjustment — In current cost accounting, an adjustment that reduces the charge to the owners for the effect of price changes on depreciation, stock, and working capital. It is justified on the grounds that a proportion of the extra financing is supplied by… …   Accounting dictionary

  • current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their deprival value, which is the loss that a business would suffer if it were to be… …   Accounting dictionary

  • current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their value to the business, which is the loss that a business would suffer if it were to… …   Big dictionary of business and management

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