low-value pool depreciation(In Australia, a fixed-asset depreciation method. Depreciation is calculated as the sum of low-cost assets (acquisitions) added to the pool in the current fiscal year + second element costs (acquisition adjustments) added in the current fiscal year (depreciated using the low-value pool percentage first-year rate regardless of when they were acquired in the year) + low-value assets added to the pool in the current fiscal year + closing net book value from the previous year (depreciated using the low-value pool percentage rate))
depreciation of fixed(capital) assets (funds; постепенное перенесение стоимости основных фондов на вновь создаваемый в процессе производства продукт в целях накопления денежных средств для последующего полного или частичного воспроизводства основных фондов Himera)
