| No. | English | Farsi | Pashto | Subject |
|---|---|---|---|---|
| 481 | contingent liability: an obligation that has uncertainty about whether there will be a loss, what that loss will be, and depends on a certain event happening (or not happening) in the future. | - | - | Accounting |
| 482 | collateral: assets that are offered as security on a loan. | - | - | Accounting |
| 483 | breakage: money paid for a gift card that has not been redeemed. | - | - | Accounting |
| 484 | useful life: the number of years it is estimated that an asset will be used, the estimated total number of units expected to be extracted or the number of producing units (e.g. machine hours) that will be consumed over the life of the asset. | - | - | Accounting |
| 485 | units of production: a depreciation method that is based on the extraction of units from a natural resource. A per unit rate of depreciation is determined by dividing the (cost less residual value) by the estimated total number of units to be extracted. Depreciation expense is calculated by multiplying this unit rate times the actual number of units produced during the applicable period. | - | - | Accounting |
| 486 | trade-in allowance: a reduction in the price of a new asset as a result of including the old asset as part of the payment for the new asset. | - | - | Accounting |
| 487 | return on assets: indicates the amount of profit that is earned from each dollar of investment in assets. Return on assets = profit divided by average total assets. This is a popular measure of profitability. | - | - | Accounting |
| 488 | residual value: the amount a company estimates it would receive from disposing of an asset at the end of its useful life. Is considered with some methods of depreciation when determining the depreciable amount. | - | - | Accounting |
| 489 | recoverable amount: the higher amount of an asset's fair value less costs to sell and its value in use. | - | - | Accounting |
| 490 | ordinary repairs: expenses that are incurred to just maintain operations and the productive life of an asset. Not intended to extend the useful life nor improve the operating efficiency of the asset. | - | - | Accounting |
| 491 | natural resources: long-lived tangible assets that exist in nature (e.g. forests, oil deposits, and minerals); once they are extracted they cannot be replaced except by nature and time. Subject to amortization called depletion. | - | - | Accounting |
| 492 | land improvements: structural additions to land that have limited useful lives (e.g. fences, pavement). Will be recognized in a separate account from land, called leasehold improvements, to allow for depreciation. | - | - | Accounting |
| 493 | double-diminishing-balance method: the same as the diminishing-balance method, except the depreciation percentage rate is twice the rate for straight-line depreciation. | - | - | Accounting |
| 494 | diminishing-balance method: a method of depreciation where a constant rate of depreciation is applied to the diminishing account balance of the asset. Depreciation expense is calculated as a percentage of the carrying value at the beginning of the year. The expense amount is then deducted from the carrying value--leaving a lower (diminishing) carrying value for the next period calculation. Residual value is not considered when calculating the depreciable amount, but depreciation will stop when the carrying amount equals the residual value. | - | - | Accounting |
| 495 | depreciable amount: the net amount of an asset at acquisition that will be subject to depreciation. Equals acquisition cost (and for some depreciation methods) less residual value. | - | - | Accounting |