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depreciation

(Encyclopedia)depreciation, in accounting, reduction in the value of fixed or capital assets, as by use, damage, weathering, or obsolescence. It can be estimated according to a number of methods. In the straight-li...

Charles II, king of Spain, Naples, and Sicily

(Encyclopedia)Charles II, 1661–1700, king of Spain, Naples, and Sicily (1665–1700), son and successor of Philip IV. The last of the Spanish Hapsburgs, he was physically crippled and mentally retarded. His mothe...

Iacocca, Lee

(Encyclopedia)Iacocca, Lee (Lido Anthony Iacocca) īˌəkōˈkə [key], 1924–2019, American automobile business executive, b. Allentown, Pa., grad. Lehigh Univ. (1945), Princeton (M.A., 1946). That year he joined...

Helvétius, Claude Adrien

(Encyclopedia)Helvétius, Claude Adrien hĕlvēˈshəs, Fr. klōd ädrēăNˈ ĕlvāsyüsˈ [key], 1715–71, French philosopher, one of the Encyclopedists. He held the post of farmer-general (i.e., tax collector),...

aids, in feudalism

(Encyclopedia)aids, in feudalism, type of feudal due paid by a vassal to his suzerain (overlord). Aids varied with time and place, although in English-speaking countries aids were traditionally due on the knighting...

White Lotus Rebellion

(Encyclopedia)White Lotus Rebellion, Chinese anti-Manchu uprising that occurred during the Ch'ing dynasty. It broke out (1796) among impoverished settlers in the mountainous region that separates Sichuan prov. from...

Walter, Hubert

(Encyclopedia)Walter, Hubert, d. 1205, English archbishop and statesman. He was clerk to his uncle, Ranulf de Glanvill, and in 1186 he was made dean of York. In 1189 he was appointed bishop of Salisbury, and he acc...

Hideyoshi

(Encyclopedia)Hideyoshi (Hideyoshi Toyotomi) hēdāōˈshē [key], 1536–98, Japanese warrior and dictator. He entered the service of Nobunaga as his sandal holder and rose to become his leading general. After Nob...

Erzberger, Matthias

(Encyclopedia)Erzberger, Matthias mätēˈäs ĕrtsˈbĕrgər [key], 1875–1921, German public official. He was a leader of the left wing of the Catholic Center party in the Reichstag from 1903. Early in World War...

Ozawa, Ichiro

(Encyclopedia)Ozawa, Ichiro, 1942–, Japanese political leader. The son of a prominent politician, Ozawa was elected (1969) to his late father's parliamentary seat. Then a member of the ruling Liberal Democratic p...