| 单词 | sinking fund |
| 释义 | sinking fund sinking fund A fund set up to replace a wasting asset at the end of its useful life. Usually a regular annual sum is set aside to enable the fund, taking into account interest at the expected rate, to replace the exhausted asset at a specified date. Some have argued that amounts set aside for depreciation of an asset should be equal to the annual amounts needed to be placed in a notional sinking fund. |
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