low-value pool <b>depreciation</b> (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))

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Terms for subject General (509690 entries)

lower abdomen	Unterleib
lower abdomen	Leib (geh. : Unterleib)
Lower Alsace	Niederelsass
Lower Austria	Niederösterreich
lower basement	Tiefkellergeschoss
lower basement	zweites Kellergeschoss
Lower Bavaria	Niederbayern
lower beak	Unterschnabel
lower body	Körperunterteil
lower bound	untere Grenze
Lower Canada (Br. colony = Quebec)	Niederkanada
lower case	Kleinschrift
lower chamber	Unterhaus
lower chapel	Unterkapelle (Kirche)
lower church	Unterkirche
lower class	Unterklasse
lower class	Unterschicht
lower classes	Gesindel
lower course (of a river)	Unterlauf (eines Flusses)
lower crimp die	untere Crimpbacke