Appreciation

Definition: Appreciation is an accounting treatment reflecting
- the increase in value of a tanglible asset (fair value appreciation).
- the allocation of the benefits of a tangible asset to the periods in which it is used (traditional appreciation).
The precise methods for calculating A differ per jurisdiction (country), accounting standard, and asset type. Accounting rules may require that an impairment charge or expense be recognized if the value of an asset increases suddenly.
A is the opposite of depreciation.

💡

Learn more about Appreciation.

More on accounting and auditing: Accounting Cycle, Accounts Payable, Accounts Receivable, Accrued Revenue, Amortization, more on accounting and auditing...

MBA Brief provides concise yet precise definitions of organizational concepts, management methods, and business models as taught in an MBA program.

We keep it short and provide links to high-quality websites where you can learn more about your topic.

Add MBA Brief to your desktop / iPad