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- Consumption_of_fixed_capital abstract "Consumption of fixed capital (CFC) is a term used in business accounts, tax assessments and national accounts for depreciation of fixed assets. CFC is used in preference to "depreciation" to emphasize that fixed capital is used up in the process of generating new output, and because unlike depreciation it is not valued at historic cost but at current market value (so-called "economic depreciation"); CFC may also include other expenses incurred in using or installing fixed assets beyond actual depreciation charges. Normally the term applies only to producing enterprises, but sometimes it applies also to real estate assets.CFC refers to a depreciation charge (or "write-off") against the gross income of a producing enterprise, which reflects the decline in value of fixed capital being operated with. Fixed assets will decline in value after they are purchased for use in production, due to wear and tear, changed market valuation and possibly market obsolescence. Thus, CFC represents a compensation for the loss of value of fixed assets to an enterprise. According to the 2008 manual of the United Nations System of National Accounts, "Consumption of fixed capital is the decline, during the course of the accounting period, in the current value of the stock of fixed assets owned and used by a producer as a result of physical deterioration, normal obsolescence or normal accidental damage. The term depreciation is often used in place of consumption of fixed capital but it is avoided in the SNA because in commercial accounting the term depreciation is often used in the context of writing off historic costs whereas in the SNA consumption of fixed capital is dependent on the current value of the asset." - UNSNA 2008, section H., p. 123 [1]) CFC tends to increase as the asset gets older, even if the efficiency and rental remain constant to the end. The larger the depreciation write-off, the larger the gross income of a business. Consequently, business owners consider this accounting entry as very important; after all, it affects both their income, and their ability to invest.".
- Consumption_of_fixed_capital thumbnail AbschrUSAJBRDengl.png?width=300.
- Consumption_of_fixed_capital wikiPageExternalLink SNA2008.pdf.
- Consumption_of_fixed_capital wikiPageID "1447420".
- Consumption_of_fixed_capital wikiPageRevisionID "605072032".
- Consumption_of_fixed_capital hasPhotoCollection Consumption_of_fixed_capital.
- Consumption_of_fixed_capital subject Category:Capital_(economics).
- Consumption_of_fixed_capital subject Category:Marxist_theory.
- Consumption_of_fixed_capital subject Category:National_accounts.
- Consumption_of_fixed_capital type Abstraction100002137.
- Consumption_of_fixed_capital type Communication100033020.
- Consumption_of_fixed_capital type Evidence106643408.
- Consumption_of_fixed_capital type History106514093.
- Consumption_of_fixed_capital type Indication106797169.
- Consumption_of_fixed_capital type NationalAccounts.
- Consumption_of_fixed_capital type Record106647206.
- Consumption_of_fixed_capital comment "Consumption of fixed capital (CFC) is a term used in business accounts, tax assessments and national accounts for depreciation of fixed assets.".
- Consumption_of_fixed_capital label "Consumption of fixed capital".
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- Consumption_of_fixed_capital sameAs Q5164765.
- Consumption_of_fixed_capital sameAs Q5164765.
- Consumption_of_fixed_capital sameAs Consumption_of_fixed_capital.
- Consumption_of_fixed_capital wasDerivedFrom Consumption_of_fixed_capital?oldid=605072032.
- Consumption_of_fixed_capital depiction AbschrUSAJBRDengl.png.
- Consumption_of_fixed_capital isPrimaryTopicOf Consumption_of_fixed_capital.