المخصص هو كل مبلغ يستقطع من الايراد

المخصص هو كل مبلغ يستقطع من الايرادات من أجل مقابلة اهلاك (النقص في قيمة الاصل)، أو تجديد الاصول الثابتة، أو مقابلة نقص في قيمة أي أصل من الاصول، أو بهدف مقابلة التزام أو خسائر يمكن التعرف عليها اولا يمكن تحديد قيمتها بدقة.

Results (English) 1:

Is allocated each amount deducted from revenue for an interview Amortization (decrease in the value of the original), or renewal of fixed assets, or the lack of an interview in the value of any asset, or in order to meet the commitment or losses can be identified first value can be determined accurately.

Results (English) 2:

The allocation is every amount deducted from the revenue in order to offset depreciation (undervalue of the asset), to renew fixed assets, to meet a shortfall in the value of any asset, or to offset a first identifiable obligation or loss that can be accurately determined.

Results (English) 3:

The provision for impairment of assets refers to the income deducted from the provision for impairment of assets, the renewal of fixed assets or the provision for impairment of assets, or to recognize the impairment loss of assets. First, it can accurately determine its value.