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  2. Companies Act 2013 - Wikipedia

    en.wikipedia.org/wiki/Companies_Act_2013

    It received presidential assent on 29 August 2013, and largely superseded the Companies Act 1956. The Act was brought into force in stages. Section 1 of this act came into force on 30 August 2013. 98 different sections came into force on 12 September 2013 with a few changes. [1] [2] A total of another 183 sections came into force from 1 April ...

  3. Capital asset - Wikipedia

    en.wikipedia.org/wiki/Capital_asset

    Capital assets may be acquired in different ways: through purchase, construction, or manufacture; through a lease-purchase or other capital lease, regardless of whether the title has passed to the Federal Government; through an operating lease for an asset with an estimated useful life of two years or more; or through an exchange.

  4. Amortization (accounting) - Wikipedia

    en.wikipedia.org/wiki/Amortization_(accounting)

    Amortization is the acquisition cost minus the residual value of an asset, calculated in a systematic manner over an asset's useful economic life. Depreciation is a corresponding concept for tangible assets. Methodologies for allocating amortization to each accounting period are generally the same as those for depreciation.

  5. What Is Asset Amortization? - AOL

    www.aol.com/finance/asset-amortization-040000444...

    Asset amortization refers to the accounting practice of spreading the cost of an intangible asset, such as a trademark, patent, or franchise agreement, over the asset’s useful life. The goal of ...

  6. Indian company law - Wikipedia

    en.wikipedia.org/wiki/Indian_company_law

    The 2013 Companies Act superseded the Companies Act of 1956, under whose provisions Indian corporations previously operated.In addition to the Companies Act, corporations are subject to other regulations administered by the Ministry of Corporate Affairs (MCA), [1] which has two branches: the Regional Director (RD) and the Registrar of Companies (ROC).

  7. Depreciation - Wikipedia

    en.wikipedia.org/wiki/Depreciation

    An asset depreciation at 15% per year over 20 years. In accountancy, depreciation is a term that refers to two aspects of the same concept: first, an actual reduction in the fair value of an asset, such as the decrease in value of factory equipment each year as it is used and wears, and second, the allocation in accounting statements of the original cost of the assets to periods in which the ...

  8. Planned obsolescence - Wikipedia

    en.wikipedia.org/wiki/Planned_obsolescence

    The European Economic and Social Committee (EESC), an advisory body of the EU, [48] announced in 2013 that it was studying "a total ban on planned obsolescence". It said replacing products that are designed to stop working within two or three years of their purchase was a waste of energy and resources and generated pollution. [ 49 ]

  9. Trump's sway over Republicans stronger than ever, but Sununu ...

    www.aol.com/trumps-sway-over-republicans...

    Popular Republican Gov. Chris Sununu of New Hampshire, who has long been a vocal Trump critic, says there's still room in the GOP for those outside the MAGA and America First base.