Once a company has chosen this policy, it may continue to carry its assets at historical cost (less accumulated depreciation and impairment losses), no matter how much they increase in value.
What does AD stand for?
AD stands for Accumulated Depreciation (accounting)
This definition appears very frequently and is found in the following Acronym Finder categories:
- Business, finance, etc.
See other definitions of AD
We have 84 other meanings of AD in our Acronym Attic
- Academic Decathlon
- Academic Don
- Accastillage Diffusion (French: Distribution Fitting)
- Access Denied
- Accession Document
- Accidental Damage
- Accidental Death (life insurance)
- Accidental Discharge
- Acción Democrática (Democratic Action Party)
- Accrued Depreciation (finance)
Samples in periodicals archive:
net of accumulated depreciation 2011 - S4,556; 2010 - S4,055 1.
accounting requirements that require the value of real estate investments be reported using historical cost and accumulated depreciation.
A fixed-asset register or depreciation schedule that includes all owned real estate and equipment, dates of acquisition, cost of the assets, depreciation method, useful life and the accumulated depreciation of each.
In addition, the proposed rules would add a new Item 302(d) to provide additional information concerning tangible and intangible long-lived assets and related accumulated depreciation and amortization.
Caution Asets not eligible for the 18% capital gain rate include: * Collectibles; * Gain to the extent of accumulated depreciation on real estate; and * Small business C stock eligible for taxation at half of the normal capital gain tax rate.