When cash or securities are used as deposit by the holder.
D | Page 57
D
DEPOSITORY BOND
A bond that protects government dpeosits from loss.
DEPOSITORY INSTITUTION
A bank that takes savings from general public as demand or time deposits. It pays a fixed rate or variable rate . AKA savings assocuiation, savings institution , and thrift […]
DEPOSITORY TRUST COMPANY (DTC)
An organization that is a central depository for securites. Firms that are members can make transfers electronically.
DEPOSITS IN TRANSIT
Income processed but not yet in the bank.
DEPOT
In French law . The depositum of the Roman and the deposit of the Englishlaw. It is of two kinds, being either (1) d(p6t simply so called, and which may […]
DEPOT LEVEL MAINTENANCE
Maintenance on equipments that is a rebuild or overhaul.
DEPRAVE
To defame; vilify; exhibit contempt for. In England it Is a criminal offenseto “deprave” the Lord’s supper or the Book of Common Prayer . Steph. Crim. Dig. 99.
DEPRECIABLE ASSET
Property held to generate income for more than one year.
DEPRECIABLE COST
The original price of an asset less than the residual value after it is useful. It helps calculate depreciation .
DEPRECIATED COST
The depreciation taken off an asset in an acounting period.
DEPRECIATION
1.converting the cost of an asset into an operational cost over the lifetime. 2. a decline in market value of any asset. 3. a decrease in potential of an asset […]
DEPRECIATION EXPENSE
The amount of an asset that is consumed or expired and is an expense.
DEPRECIATION INSURANCE
Insurance for replacement values on property that is damaged. It is taken form the item’s value.
DEPRECIATION RATE
The percent an asset depreciates by any method. It divided deprecitation cost by years of use of lifetime.
DEPRECIATION SCHEDULE
A talel of apportionments of assets to future accounting periods as they relate to depreciation .
DEPRECIATION TO FIXED ASSETS RATIO
The annual depreciation of a firm compared to its total usability.
DEPRECIATION TO SALES RATIO
The noncash spending in relation to sales.
DEPREDATION
In French law . Pillage, waste, or spoliation of goods, particularly ofthe estate of a decedent
DEPRESSANT
A substance that reduces normal activity or desire for food.
DEPRESSED MORTGAGE
A mortgage with a current vale lower than par value.
DEPRESSION
The lowest point in a cycle that has reduced buying powe, mass unemployment , excess supply, falling prices, falling wages, or lack or future confidence. AKA slump. Refer to recession
DEPRESSION REACTIVE
the term given to an emotional depression that has been caused by an external situation and will go away when the situation is cleared up.
DEPRIVAL METHOD OF VALUATION
The value of an asset based on current benefit lost if it was gone.
DEPRIVATION
In English ecclesiastical law . The taking away from a clergyman hisbenefice or other spiritual promotion or dignity, either by sentence declaratory in theproper court for fit and sufficient causes […]