Fixed assets commonly used in English

Fixed Assets: Plant assets or Fixed assets

Original value Original value
Estimated lifetime expected useful life
Estimated salvage value estimated residual value
Depreciation fee depreciation Expense
Accumulated depreciation Accumulated Depreciation
Book Value carrying value
Depreciation costs depreciation Cost
Equity net Value
Construction project Construction-in-process
Wear Wear and tear
Outdated obsolescence
Linear straight-line Method (SL)
Workload method Units-of-production Method (UOP)
Accelerated depreciation Accelerated depreciation method
Double Declining balance double-declining Balance method (DDB)
Number of years Sum method Sum-of-the-years-digits (SYD)
Swap new Trade in
Business Leasing Operating Lease
Financial Leasing Capital Lease
Cheap buy right bargain purchase option (BPO)
Off-balance sheet financing Off-balance-sheet financing
Minimum lease Payment Minimum lease payments