N.Y. Comp. Codes R. & Regs. tit. 10 § 441.15

Current through Register Vol. 46, No. 50, December 11, 2024

Section 441.15 - Accumulated depreciation

The fixed-asset valuation account resulting from depreciation provisions; also known as reserve for depreciation, accrued depreciation, and allowance(s) for depreciation.

N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.15