| Subject | English | Hungarian |
| comp., MS | consumption depreciation method | felhasználás szerinti értékcsökkenés módszere (A method of depreciation based on the usage of the asset) |
| account. | depreciation methods | értékcsökkenési módszerek |
| comp., MS | factor depreciation method | tényezős értékcsökkenési módszer (A method of depreciation that uses a progressive or digressive factor. For example, if the factor is >50, the depreciation is progressive, which means that the amount of depreciation increases each depreciation period. If the factor is <50, the depreciation is digressive, and the amount of depreciation decreases each depreciation period) |
| comp., MS | manual depreciation method | manuális értékcsökkenési módszer (A method of depreciation in which depreciation amounts are entered manually into a schedule instead of being calculated from a table) |
| comp., MS | straight-line service life depreciation method | élettartamon alapuló lineáris értékcsökkenés (A method of depreciation that calculates the depreciation of a fixed asset as a fixed amount in each depreciation period) |
| comp., MS | straight-line service life remaining depreciation method | hátralévő élettartamon alapuló lineáris értékcsökkenés (A method of depreciation that calculates the depreciation of a fixed asset as a fixed amount in each depreciation period. There will be a difference in the depreciation amount calculated between straight-line service life remaining and straight-line service life when there is an adjustment posted to the asset) |