| No. | English | Farsi | Pashto | Subject |
|---|---|---|---|---|
| 496 | 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 |
| 497 | 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 |
| 498 | recoverable amount: the higher amount of an asset's fair value less costs to sell and its value in use. | - | - | Accounting |
| 499 | 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 |
| 500 | 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 |
| 501 | 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 |
| 502 | 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 |
| 503 | 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 |
| 504 | 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 |
| 505 | depletion: the amortization of natural resources. | - | - | Accounting |
| 506 | capitalized: costs that are recorded as long-term assets and will be expensed through periodic depreciation. | - | - | Accounting |
| 507 | basket purchase: acquisition of a number of assets as a single combination, for one price. Usually the basket price is less than the sum of the costs of the individual items. Cost is usually allocated to each asset based on its relative value. | - | - | Accounting |
| 508 | asset turnover: net sales divided by average total assets. Indicates how well management is using the assets to generate revenue. | - | - | Accounting |
| 509 | asset retirement costs: also called asset retirement obligation (ARO). An estimate of the cost of dismantling and removing plant and equipment when it is being retired, and restoring the property. Is considered to be part of the acquisition cost of PP&E. | - | - | Accounting |
| 510 | amortization: allocating the cost of an intangible as expense, over the useful life of the asset. | - | - | Accounting |