Fully Depreciated Asset

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Dictionary Says

Definition of 'Fully Depreciated Asset'

A property, plant, or piece of equipment which, for accounting purposes, is worth only its salvage value. Whenever an asset is capitalized, its cost is depreciated over several years according to a depreciation schedule. Theoretically, this provides a more accurate estimate of the true expenses of maintaining the company’s operations each year.
Investopedia Says

Investopedia explains 'Fully Depreciated Asset'

In reality, it is difficult to predict the useful life of an asset, so depreciation expenses represents only a rough estimate of the true amount of an asset used up each year. Conservative accounting practices dictate that, when in doubt, it is more prudent to use a faster depreciation schedule so that expenses are recognized earlier. In that way, if the asset does not live out the expected life, the company does not incur an unexpected accounting loss. Due to these factors, it is not unusual for a fully depreciated asset to still be in good working order and producing value for the firm. 
Search results for

'Fully Depreciated Asset'

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    http://www.investopedia.com/articles/fundamental-analysis/09/mark-to-market-accounting.asp
    ... have significant economic value, even as these assets become fully depreciated.
    MTM accounting faces similar criticism. Current prices for the asset may not be ...

  • CFA Level 1 Study Guide - Liabilities - Determining The Value Of ...

    http://www.investopedia.com/exam-guide/cfa-level-1/liabilities/lease-asset-value-determination.asp
    ... 7.13 Dilutive Securities; 7.14 Calculating Basic and Fully Diluted EPS in a Complex ...
    Accounting; 8.11 Causes a Decline in LIFO Reserve; 8.12 Long Term Asset Basics ...

  • CFA Level 1 Study Guide - Assets - Long Term Asset Basics ...

    http://www.investopedia.com/exam-guide/cfa-level-1/assets/long-term-asset.asp
    ... 7.13 Dilutive Securities; 7.14 Calculating Basic and Fully Diluted EPS in a Complex ...
    Accounting; 8.11 Causes a Decline in LIFO Reserve; 8.12 Long Term Asset Basics ...

  • CFA Level 1 Study Guide - Assets - Asset Impairment | Investopedia

    http://www.investopedia.com/exam-guide/cfa-level-1/assets/asset-impairment.asp
    ... 7.13 Dilutive Securities; 7.14 Calculating Basic and Fully Diluted EPS in a Complex ...
    Accounting; 8.11 Causes a Decline in LIFO Reserve; 8.12 Long Term Asset Basics ...

  • CFA Level 1 Study Guide - Assets - Accelerated Depreciation ...

    http://www.investopedia.com/exam-guide/cfa-level-1/assets/accelerated-depreciation.asp
    ... 7.13 Dilutive Securities; 7.14 Calculating Basic and Fully Diluted EPS in a Complex ...
    Accounting; 8.11 Causes a Decline in LIFO Reserve; 8.12 Long Term Asset Basics ...

  • CFA Level 1 Study Guide - Assets - Natural Resource Assets ...

    http://www.investopedia.com/exam-guide/cfa-level-1/assets/natural-recource-assets.asp
    ... 7.13 Dilutive Securities; 7.14 Calculating Basic and Fully Diluted EPS in a Complex ...
    Accounting; 8.11 Causes a Decline in LIFO Reserve; 8.12 Long Term Asset Basics ...

  • CFA Level 1 Study Guide - Liabilities - Effects Of Capital Vs. ...

    http://www.investopedia.com/exam-guide/cfa-level-1/liabilities/capital-operating-leases-effects.asp
    ... 7.13 Dilutive Securities; 7.14 Calculating Basic and Fully Diluted EPS in a Complex ...
    Accounting; 8.11 Causes a Decline in LIFO Reserve; 8.12 Long Term Asset Basics ...

  • CFA Level 1 Study Guide - Assets - Depreciation Accounting ...

    http://www.investopedia.com/exam-guide/cfa-level-1/assets/depreciation-accounting.asp
    ... 7.13 Dilutive Securities; 7.14 Calculating Basic and Fully Diluted EPS in a Complex ...
    Accounting; 8.11 Causes a Decline in LIFO Reserve; 8.12 Long Term Asset Basics ...

  • Dissecting Leveraged ETF Returns

    http://www.investopedia.com/articles/exchangetradedfunds/07/leveraged-etf.asp
    ... Note: ETFs are almost always fully invested; the constant ... result of the proportionally
    smaller asset base in ... also sell some of these depreciated securities to ...

  • CFA Level 1 Study Guide - Financial Statements - Balance Sheet ...

    http://www.investopedia.com/exam-guide/cfa-level-1/financial-statements/balance-sheet-components-assets.asp
    ... 7.13 Dilutive Securities; 7.14 Calculating Basic and Fully Diluted EPS in a Complex ...
    Accounting; 8.11 Causes a Decline in LIFO Reserve; 8.12 Long Term Asset Basics ...

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