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Longman Dictionary English

From Longman Business Dictionary
Related topics: Finance
sum of the digitsˌsum of the ˈdigits (also sum of the years’ digits) noun [singular] ACCOUNTING one of the ways of calculating the DEPRECIATION (=loss of value over time) of an asset. For example, if an asset has a life of four years, 4+3+2+1=10, so in the company’s accounts the asset is depreciated 40% in the first year, 30% in the second year and so on
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January 25, 2021

holdall
noun ˈhəʊld-ɔːl
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