sinking fund

sinking fund
A fund set up to replace a wasting asset at the end of its useful life. Usually a regular annual sum is set aside to enable the fund, taking into account interest at the expected rate, to replace the exhausted asset at a specified date. Some have argued that amounts set aside for depreciation of an asset should be equal to the annual amounts needed to be placed in a notional sinking fund.

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  • sinking fund — see fund 1 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. sinking fund …   Law dictionary

  • Sinking fund — Sinking Sink ing, a. & n. from {Sink}. [1913 Webster] {Sinking fund}. See under {Fund}. {Sinking head} (Founding), a riser from which the mold is fed as the casting shrinks. See {Riser}, n., 4. {Sinking pump}, a pump which can be lowered in a… …   The Collaborative International Dictionary of English

  • Sinking fund — Fund Fund, n. [OF. font, fond, nom. fonz, bottom, ground, F. fond bottom, foundation, fonds fund, fr. L. fundus bottom, ground, foundation, piece of land. See {Found} to establish.] 1. An aggregation or deposit of resources from which supplies… …   The Collaborative International Dictionary of English

  • sinking fund — n. a fund made up of sums of money set aside at intervals, usually invested at interest, in order to meet a specified future obligation, as the retirement of bonds at maturity …   English World dictionary

  • Sinking-fund — (engl., sinkender Fond, Tilgungsfond, Tilgungsstamm), in England das durch die jährliche Zinsersparung anwachsende Vermögen zur Verminderung der Staatsschuld, s.u. Schuldentilgung …   Pierer's Universal-Lexikon

  • Sinking fund — (engl., spr. ßingking fönnd), soviel wie Tilgungsfonds (s. d.) …   Meyers Großes Konversations-Lexikon

  • Sinking fund — (engl., spr. fönnd), s.v.w. Amortisationsfonds (s. Amortisation) …   Kleines Konversations-Lexikon

  • Sinking fund — Sinking fund, engl., Tilgungsfond …   Herders Conversations-Lexikon

  • sinking fund — sinking .fund n technical money saved regularly by a business to pay for something in the future …   Dictionary of contemporary English

  • sinking fund — sinking ,fund noun count money you save in order to pay for something in the future …   Usage of the words and phrases in modern English

  • Sinking fund — Historical ContextA Sinking Fund was a device used in Great Britain in the 18th century to reduce national debt. While used by Robert Walpole in 1716 and effectively in the 1720s and early 1730s, it originated in the commercial tax syndicates of… …   Wikipedia

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