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In accountancy, depreciation refers to two aspects of the same concept: Businesses depreciate long-term assets for both tax and accounting purposes. The former affects the balance sheet of a business or entity, and the latter affects the net income that they report. Generally the cost is allocated, as depreciation expense, among the periods in which the asset is expected to be used. This expense is recognized by businesses for financial reporting and tax purposes. Methods of computing depreciation, and the periods over which assets are depreciated, may vary between asset types within the same business and may vary for tax purposes. These may be specified by law or accounting standards, which may vary by country. There are several standard methods of computing depreciation expense, including fixed percentage, straight line, and declining balance methods. Depreciation expense generally begins when the asset is placed in service.
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Etimologia del termine[ modifica modifica wikitesto ] La parola italiana libro deriva dal latino liber. Il vocabolo originariamente significava anche “corteccia”, ma visto che era un materiale usato per scrivere testi in libro scribuntur litterae, Plauto , in seguito per estensione la parola ha assunto il significato di ” opera letteraria “. Se ne deduce che le prime scritture delle lingue indoeuropee possano esser state intagliate su legno di faggio.
Livelli di produzione libraria europea dal al L’evento chiave fu l’invenzione della stampa a caratteri mobili di Gutenberg nel XV secolo.
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Iyers are predominantly Smarthas or followers of the Smriti texts. The term Iyer is derived from the term Ayya which is often used by Tamils to designate respectable people. The word Ayya is a Prakrit corruption of the Sanskrit word ‘Arya’ which means ‘noble’. There have been evidences of Brahmin presence in the southern states even prior to the Sangam Age. However, it is generally believed that they were few in number and that most Iyers migrated from other parts of India at a later stage.
According to some sources, these early inhabitants comprised mostly of priests who ministered in temples known as “Gurukkals”. Large scale migrations are generally believed to have occurred between and AD and most Iyers are believed to have descended from these migrants. However, this theory has come under attack in recent times from historians and anthropologists who question the validity of this theory due to lack of evidence. They have preserved their unique common identity, even after migrating to other places.
During the early medieval period, when Ramanuja founded Vaishnavism many Iyers adopted the new philosophical affiliation and were called Iyengars. Aryan Invasion Theory history and controversies Iyer men and women are fairer in complexion to the average Tamilian and this, along with the meaning of the word “Iyer” itself are regarded as sufficient evidences of an “Aryan origin” for Tamil Brahmins. This issue is still being debated and researched by anthropologists, linguists and archaeologists alike.
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In World of Warcraft erstellt der Spieler einen sind verschiedene Gestaltungsmöglichkeiten wie zum Beispiel Frisuren, Hautfarben, Gesichtsmerkmale und Bärte frei wählbar. Der Spieler muss sich bei der Erstellung seines Charakters für eine der beiden Fraktionen Allianz oder Horde entscheiden.
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