cost of reproduction less depreciation

简明释义

重置成本减折旧

英英释义

例句

1.The appraiser calculated the value of the property using the method of cost of reproduction less depreciation, which means he considered the current cost to rebuild the property and subtracted the wear and tear over the years.

评估师使用重置成本减去折旧的方法计算了该物业的价值，这意味着他考虑了重建该物业的当前成本，并减去了多年来的磨损。

2.For tax purposes, businesses often need to calculate their assets using cost of reproduction less depreciation to provide accurate financial statements.

出于税务目的，企业通常需要使用重置成本减去折旧来计算其资产，以提供准确的财务报表。

3.When determining insurance coverage, the agent explained that they would use the cost of reproduction less depreciation to find the replacement value of the building.

在确定保险覆盖范围时，代理人解释说，他们将使用重置成本减去折旧来找到建筑物的替代价值。

4.In real estate appraisal, cost of reproduction less depreciation is a common approach to estimate the market value of older properties.

在房地产评估中，重置成本减去折旧是估算老旧物业市场价值的一种常见方法。

5.The accountant reported that the machinery's value was determined by cost of reproduction less depreciation, reflecting its current worth after accounting for usage.

会计报告说，该机器的价值是通过重置成本减去折旧来确定的，反映了其在考虑使用后的当前价值。

作文

In the world of economics and finance, understanding various terms and concepts is crucial for making informed decisions. One such term that often arises in discussions about asset valuation is cost of reproduction less depreciation. This phrase refers to the total cost required to reproduce an asset, adjusted for any depreciation that may have occurred over time. To grasp this concept fully, it is essential to break down its components and understand its significance in real-world applications.The 'cost of reproduction' encompasses all expenses associated with creating a new version of an existing asset. This includes not only the material costs but also labor, overhead, and any other related expenses that would be incurred to replicate the asset. For instance, if a company owns a piece of machinery, the cost of reproduction would involve calculating how much it would take to build that machine from scratch today, taking into account current prices for materials and labor.On the other hand, 'depreciation' refers to the reduction in value of an asset over time due to wear and tear, obsolescence, or other factors. In accounting, depreciation is used to allocate the cost of an asset over its useful life. Therefore, when we talk about cost of reproduction less depreciation, we are looking at the net value of an asset after accounting for its decline in value. This is particularly important for businesses that need to assess the worth of their assets accurately.Understanding cost of reproduction less depreciation is vital for several reasons. Firstly, it helps businesses make strategic decisions regarding asset management. For example, if a company determines that the cost of reproducing an asset is significantly higher than its current market value (after depreciation), it might consider selling the asset instead of continuing to maintain it. This decision can lead to better allocation of resources and improved financial health.Additionally, this concept plays a crucial role in insurance and risk management. When determining the insured value of an asset, insurers often use the cost of reproduction less depreciation method to ensure that policyholders receive a fair settlement in case of loss or damage. This approach guarantees that the insured amount reflects the true economic value of the asset, considering both its replacement cost and its current condition.Moreover, investors also benefit from understanding this concept. When evaluating investment opportunities, knowing the cost of reproduction less depreciation can provide insights into whether an asset is undervalued or overvalued in the market. Investors often seek assets that have a lower market price compared to their reproduction cost minus depreciation, as this can indicate potential for future appreciation.In conclusion, the term cost of reproduction less depreciation encapsulates a critical aspect of asset valuation that is applicable across various fields, including finance, accounting, and investment. By comprehending this concept, individuals and businesses can make more informed decisions regarding asset management, insurance, and investments. Ultimately, a clear understanding of how to calculate and interpret this metric can lead to better financial outcomes and strategic planning in an ever-evolving economic landscape.

在经济和金融的世界中，理解各种术语和概念对于做出明智的决策至关重要。一个常常在资产评估讨论中出现的术语是重置成本减去折旧。这个短语指的是再生产一个资产所需的总成本，经过时间的折旧调整。要完全掌握这一概念，有必要分解其组成部分，并理解其在现实世界中的重要性。“重置成本”包括与创建现有资产的新版本相关的所有费用。这不仅包括材料成本，还包括劳动、间接费用以及复制资产时会产生的其他相关费用。例如，如果一家公司拥有一台机器，那么重置成本将涉及计算今天从头开始制造该机器所需的费用，考虑到当前材料和劳动力的价格。另一方面，“折旧”指的是由于磨损、过时或其他因素导致资产随时间价值下降。在会计中，折旧用于在资产的使用寿命内分配其成本。因此，当我们谈论重置成本减去折旧时，我们是在查看资产在考虑其价值下降后的净值。这对于需要准确评估资产价值的企业尤为重要。理解重置成本减去折旧至关重要，原因有几个。首先，它帮助企业在资产管理方面做出战略决策。例如，如果一家公司确定重置资产的成本远高于其当前市场价值（经过折旧），它可能会考虑出售该资产，而不是继续维护它。这一决策可以导致资源的更好分配和改善财务状况。此外，这一概念在保险和风险管理中也发挥着关键作用。当确定资产的保险价值时，保险公司通常使用重置成本减去折旧的方法，以确保投保人在损失或损坏的情况下获得公平的赔偿。这种方法保证了保险金额反映了资产的真实经济价值，考虑了其替代成本及其当前状况。此外，投资者也能从理解这一概念中受益。在评估投资机会时，了解重置成本减去折旧可以提供有关资产在市场上被低估或高估的见解。投资者通常寻求那些市场价格低于其重置成本减去折旧的资产，因为这可能表明未来升值的潜力。总之，术语重置成本减去折旧概括了资产评估的一个关键方面，这在财务、会计和投资等各个领域都适用。通过理解这一概念，个人和企业可以在资产管理、保险和投资方面做出更明智的决策。最终，清楚如何计算和解释这一指标可以在不断变化的经济环境中带来更好的财务结果和战略规划。