-
1 useful life of an assets
English-russian dctionary of diplomacy > useful life of an assets
-
2 useful life of assets
Экономика: срок полезного использования активов -
3 assets
активы; средства, авуары; капитал; фонды; имущество, собственность (все, имеющее коммерческую или обменную ценность и принадлежащее компании, институту или частному лицу)•In a corporate liquidation any assets that cannot be valued are assigned a zero value. — При ликвидации корпорации любые неоцениваемые активы приравниваются к нулевой стоимости
The assets are listed in order of their liquidity. — Активы ранжированы по степени ликвидности.
-
4 life
n1) жизнь2) срок службы, стаж5) срок работы (машины и т.п.)
- average life
- average service life
- business life
- class life
- depreciable life
- economic life
- estimated service life
- expected life
- expected useful life
- guaranteed service life
- limited life
- mechanical life of a machine
- occupational life
- operating life
- patent life
- perpetual life
- physical life
- product life
- product useful life
- professional life
- project life
- property life
- rated life
- remaining life
- service life
- service life of a machine
- serviceable life
- shelf life
- stock life
- storable life
- storage life
- useful life
- useful life of an asset
- weighted-average life
- working life
- life of assets
- life of a contract
- life of a lease
- life of a licence
- life of a loan
- life of a patent
- life of a policy
- life of stock
- life set by law for the given type of property -
5 life
1) жизнь; образ жизни2) срок службы; стаж; продолжительность работы; срок амортизации -
6 expected life
1. предполагаемый срок эксплуатации2. предполагаемый срок службыbit life — срок службы долота; метраж проходки на долото
extension of "life" — продление срока хранения продукта
-
7 overhaul life
1. срок ресурса2. срок службы до капитального ремонтаshelf life — срок хранения; сохраняемость
short life — кратковременная служба; быстрый износ
English-Russian dictionary of Information technology > overhaul life
-
8 design life
English-Russian dictionary of Information technology > design life
-
9 guaranteed service life
English-Russian dictionary of Information technology > guaranteed service life
-
10 length of life
English-Russian dictionary of Information technology > length of life
-
11 long storage life
English-Russian dictionary of Information technology > long storage life
-
12 storage life
English-Russian dictionary of Information technology > storage life
-
13 qualified life
extended life — удлинённый срок службы; продлённый ресурс
bit life — срок службы долота; метраж проходки на долото
English-Russian dictionary on nuclear energy > qualified life
-
14 depreciation
Gen Mgtan allocation of the cost of an asset over a period of time for accounting and tax purposes. Depreciation is charged against earnings, on the basis that the use of capital assets is a legitimate cost of doing business. Depreciation is also a noncash expense that is added into net income to determine cash-flow in a given accounting period.EXAMPLETo qualify for depreciation, assets must be items used in the business that wear out, become obsolete, or lose value over time from natural causes or circumstances, and they must have a useful life beyond a single tax year. Examples include vehicles, machines equipment, furnishings, and buildings, plus major additions or improvements to such assets. Some intangible assets also can be included under certain conditions. Land, personal assets, stock, leased or rented property, and a company’s employees cannot be depreciated.Straight-line depreciation is the most straightforward method. It assumes that the net cost of an asset should be written off in equal amounts over its life. The formula used is:(Original cost – scrap value)/Useful life (years)For example, if a vehicle cost $20,000 and can be expected to serve the business for seven years, its original cost would be divided by its useful life:(30,000 – 2,000)/7 = 4,000 per yearThe $4,000 becomes a depreciation expense that is reported on the company’s year-end income statement under “operation expenses.”In theory, an asset should be depreciated over the actual number of years that it will be used, according to its actual drop in value each year. At the end of each year, all the depreciation claimed to date is subtracted from its cost in order to arrive at its book value, which would equal its market value. At the end of its useful business life, any undepreciated portion would represent the salvage value for which it could be sold or scrapped.For tax purposes, some accountants prefer to use accelerated depreciation to record larger amounts of depreciation in the asset’s early years in order to reduce tax bills as soon as possible. In contrast to the straight-line method, the declining-balance method assumes that the asset depreciates more in its earlier years of use. The table opposite compares the depreciation amounts that would be available, under these two methods, for a $1,000 asset that is expected to be used for five years and then sold for $100 in scrap.The depreciation method to be used for a particular asset is fixed at the time that the asset is first placed in service. Whatever rules.jpg)
or tables are in effect for that year must be followed as long as the asset is owned.Depreciation laws and regulations change frequently over the years as a result of government policy changes, so a company owning property over a long period may have to use several different depreciation methods. -
15 amortization
Fin1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.EXAMPLEFor tax purposes, the distinction is not always made between amortization and depreciation, yet amortization remains a viable financial accounting concept in its own right.It is computed using the straight-line method of depreciation: divide the initial cost of the intangible asset by the estimated useful life of that asset.Initial cost/useful life = amortization per yearFor example, if it costs $10,000 to acquire a patent and it has an estimated useful life of 10 years, the amortized amount per year is $1,000.$10,000/10 = $1,000 per yearThe amount of amortization accumulated since the asset was acquired appears on the organization’s balance sheet as a deduction under the amortized asset.While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules are different in each country, and are occasionally changed, so it is necessary to stay abreast of them and rely on expert advice.For financial reporting purposes, an intangible asset is amortized over a period of years. The amortizable life—“useful life”—of an intangible asset is the period over which it gives economic benefit.Intangibles that can be amortized can include:Copyrights, based on the amount paid either to purchase them or to develop them internally, plus the costs incurred in producing the work (wages or materials, for example). At present, a copyright is granted to a corporation for 75 years, and to an individual for the life of the author plus 50 years. However, the estimated useful life of a copyright is usually far less than its legal life, and it is generally amortized over a fairly short period;Cost of a franchise, including any fees paid to the franchiser, as well legal costs or expenses incurred in the acquisition. A franchise granted for a limited period should be amortized over its life. If the franchise has an indefinite life, it should be amortized over a reasonable period not to exceed 40 years;Covenants not to compete: an agreement by the seller of a business not to engage in a competing business in a certain area for a specific period of time. The cost of the not-tocompete covenant should be amortized over the period covered by the covenant unless its estimated economic life is expected to be less;Easement costs that grant a right of way may be amortized if there is a limited and specified life; Organization costs incurred when forming a corporation or a partnership, including legal fees, accounting services, incorporation fees, and other related services.Organization costs are usually amortized over 60 months;Patents, both those developed internally and those purchased. If developed internally, a patent’s “amortizable basis” includes legal fees incurred during the application process. A patent should be amortized over its legal life or its economic life, whichever is the shorter;Trademarks, brands, and trade names, which should be written off over a period not to exceed 40 years;Other types of property that may be amortized include certain intangible drilling costs, circulation costs, mine development costs, pollution control facilities, and reforestation expenditures;Certain intangibles cannot be amortized, but may be depreciated using a straight-line approach if they have “determinable” useful life. Because the rules are different in each country and are subject to change, it is essential to rely on specialist advice.2. the repayment of the principal and interest on a loan in equal amounts over a period of time -
16 Anlagegüter
Anlagegüter npl 1. FIN, GEN capital assets, capital goods; 2. STEUER capital assets* * ** * *Anlagegüter
(Bilanz) assets, capital goods (equipment);
• in der Bilanz nicht aufgeführte (nicht buchungsfähige) Anlagegüter non-ledger assets;
• geringwertige Anlagegüter (Einkommensteuer) inadmitted assets;
• kurzfristige Anlagegüter limited-life (short-live, short-lived) assets;
• langfristige Anlagegüter permanent investment;
• langlebige Anlagegüter long-lived assets;
• mittelfristige Anlagegüter medium-term assets;
• veraltete Anlagegüter out-of-date capital;
• verschiedene Anlagegüter (Bilanz) miscellaneous assets;
• wertbeständige Anlagegüter fixed capital goods;
• Anlagegüter mit schnell erzielbarem Barerlöswert assets with rapid rates of cash return;
• Anlagegüter mit einer zehnjährigen Nutzungsdauer investment with a useful life of ten years;
• Anlagegüter höher bewerten to appreciate fixed assets;
• Anlagegüter beim Ankauf wirtschaftlich nutzbar machen to make an asset viable on acquisition. -
17 asset(s)
1. ком. актив; активи; майно; фонди; капітал; кошти; ресурси; засоби; 2. бухг. актив; актив балансу; активи; засоби1. майнові цінності у формі нерухомості (real property), товарно-матеріальних запасів (inventories¹), цінних паперів (securities), готівки іт. д., які належать окремій особі або підприємству (business²) і від яких чекають економічної вигоди за час їхньої служби; ♦ активи поділяють на дві головні категорії: оборотні (current assets) і необоротні (non-current assets), причому останні ще розподіляють на матеріальні (tangible assets) і нематеріальні (intangible assets) активи; 2. частина балансового звіту (balance sheet), що містить докладний перелік матеріальних цінностей і боргових вимог підприємства═════════■═════════accounting asset(s) грошова вартість активу; accrued asset(s)s накопичені активи; available asset(s) вільні активи • незаставні активи • ліквідні активи; bankable asset(s) активи, прийняті банком; blocked asset(s) заморожені активи; capital asset(s) основні засоби • основний капітал • основні фонди • необоротні активи • засоби виробництва • нерухомість • неліквідні активи; cash asset(s) грошові активи • майно в грошовій формі; chief asset(s) основний актив; composite reserve asset(s) універсальні резервні активи; concealed asset(s) приховані активи; contingent asset(s) можливі активи • умовні активи • передбачені активи; current assets; dead asset(s) мертві активи; deferred asset(s) активи майбутніх років • оплачені витрати; depletable asset(s) вичерпані активи; depreciable asset(s) активи, що зношуються • зношуване майно; doubtful asset(s) сумнівні активи; earmarked asset(s) зарезервовані активи; earning asset(s) доходні активи; environmental asset(s) матеріальні ресурси з навколишнього середовища; equity asset(s) власність в акціях; fictitious asset(s) фіктивні активи; financial asset(s) фінансові активи; fixed asset(s) основні засоби • довгострокові активи • необоротні активи; fixed industrial asset(s)s основні промислові фонди; fixed productive asset(s)s основні виробничі активи; floating asset(s) оборотні активи • оборотні засоби; foreign asset(s) закордонні активи; frozen asset(s) заморожені активи; fungible asset(s) взаємозамінні активи; future-yielding asset(s)s активи майбутніх прибутків; gross asset(s) валові активи; gross reserve asset(s) валова сума резервних активів; hidden asset(s) прихований основний капітал • приховані активи; higher-yielding asset(s) прибутковіші види активів; human asset(s)s людський капітал; hypothecated asset(s) заставні активи; illiquid asset(s) неліквідні засоби • неліквідні активи; intangible assets; international asset(s) нерухома власність закордонних компаній; leased asset(s) орендовані активи; limited-life asset(s) майно з обмеженим терміном служби; liquid asset(s) ліквідні активи • оборотний капітал • швидкореалізовані засоби; long-lived asset(s) довгострокові активи; long-term assets; main asset(s) головний актив; monetary asset(s) грошовий актив; net asset(s) чисті активи • нетто-активи; net equity asset(s) чиста вартість акціонерного капіталу; net fixed asset(s) залишкова вартість основного капіталу; net tangible asset(s) чисті матеріальні активи; nominal asset(s) умовні активи • активи, умовно оцінені в балансі; non-current assets; nondistributable asset(s) неподільні активи; nonmonetary asset(s) речові активи; nonproductive asset(s) непродуктивний капітал • непродуктивні фонди; operating asset(s) оперативні активи; original asset(s) початковий капітал; overvalued asset(s) активи із завищеною вартістю; owned asset(s) власні активи; partnership asset(s) засоби акціонерного товариства • засоби підприємства • засоби спілки; permanent asset(s) основний капітал; personal asset(s) особисте майно • особиста власність; physical asset(s) реальні активи • реальні основні засоби; plant asset(s) виробничі активи; pledged asset(s) заставний актив • заставні основні засоби; principal asset(s) головний актив; property asset(s) власний капітал • необоротні активи • основні засоби; quick asset(s) ліквідні активи • швидкореалізовані активи; real asset(s) нерухоме майно • нерухомість; realizable asset(s) активи, що легко реалізуються; rented asset(s) орендовані активи; risk-free asset(s) безпечні активи • високоліквідні активи; risky asset(s) ризикований актив • небезпечний актив; segment asset(s) часткові активи; short-lived asset(s) активи з коротким терміном служби; short-term asset(s) короткострокові активи; sticky asset(s) неліквідні активи • важкореалізовані активи; tangible assets; total asset(s) загальна сума майна • сума активів; total tangible asset(s) загальна вартість матеріальних активів; undervalued asset(s) активи із заниженою вартістю; unrestricted net asset(s)s необмежені чисті активи; wasting asset(s) вичерпні активи • активи убування • невідновлювані активи • майно, що зношується; working asset(s) оборотні засоби • оборотні активи═════════□═════════asset(s) account рахунок активу; asset(s)s acquisition придбання активів; asset(s)s and liabilities актив і пасив балансу; asset(s)s available for distribution вільні активи для розподілу; asset(s)-backed security застава, забезпечена активами; asset(s) backing забезпечення активами; asset(s) formation утворення активів; asset(s)s held капітал, вкладений в банк; asset(s) item запис активу балансу; asset(s)/liability management регулювання активу і пасиву; asset(s) management керування активами; asset(s)s not in use невикористовувані активи; asset(s)s of a company капітал компанії; asset(s) on current account засоби на поточному рахунку; asset(s)s pledged as security заставлена нерухомість; asset(s) price risk курсовий ризик активів; asset(s) quality rating system система кваліфікації активів; asset(s) revaluation reserve резервний фонд для переоцінки вартості активів; asset(s) sales продаж активів; asset(s) stripping поглинання компанії, чиї акції котируються нижче від вартості активів; asset(s) swap обмін активами; asset(s) turnover оборотність активів; capital asset(s) pricing model модель оцінки капітальних активів; capitalized value of asset(s) капіталізована вартість активів; cash flow of asset(s)s грошовий потік активів; disposal of asset(s)s реалізація активів • виручка з продажу майна; to freeze asset(s)s заморожувати/заморозити активи; to realize asset(s)s реалізувати активи; useful life of a capital asset(s) корисний термін служби капітальних активів • корисний термін основних фондівassets²: liabilities²; assets¹ ‡ A. assets¹ (383); assets² ‡ financial statements (385)═════════◇═════════актив < фр. actif — діяльний < лат. activus — діяльний, енергійний; фіксується в першій половині XIX ст. (ЕС-СУМ 1: 48; ЕСУМ 1: 57)пр. liability², liabilities² -
18 balance sheet
Fina financial report stating the total assets, liabilities, and owners’ equity of an organization at a given date, usually the last day of the accounting period. The debit side of the balance sheet states assets, while the credit side states liabilities and equity, and the two sides must be equal, or balance.EXAMPLEAssets include cash in hand and cash anticipated (receivables), inventories of supplies and materials, properties, facilities, equipment, and whatever else the company uses to conduct business. Assets also need to reflect depreciation in the value of equipment such as machinery that has a limited expected useful life.Liabilities include pending payments to suppliers and creditors, outstanding current and long-term debts, taxes, interest payments, and other unpaid expenses that the company has incurred.Subtracting the value of aggregate liabilities from the value of aggregate assets reveals the value of owners’ equity. Ideally, it should be positive. Owners’ equity consists of capital invested by owners over the years and profits (net income) or internally generated capital, which is referred to as “retained earnings”; these are funds to be used in future operations.As an example:.jpg)
-
19 capital expenditure
1) сокр. CAPEX, CAPX фин., учет капитальные расходы [затраты, издержки\] (затраты на приобретение, возведение или производство, модернизацию и реконструкцию объектов основных средств; в бухучете обычно относятся на счет соответствующего актива, а не отражаются как расход, уменьшающий сумму прибыли данного периода)Syn:See:2) гос. фин. капитальные расходы (как часть государственного бюджета: расходы на приобретение земли, зданий и сооружений, финансовых активов, военной техники и т. п.)Syn:Ant:capital budget, public spending, general government expenditure, total managed expenditure, capital accountSee:capital budget, public spending, general government expenditure, total managed expenditure, capital account
* * *
capex capital expenditure капитальные расходы: расходы на приобретение или реновацию фиксированных активов (основного капитала).* * *расходы на приобретение основного капитала; расходы на приобретение фиксированных активов; расходы на приобретение основных фондов; капитальные затраты. The purchase of or outlay for an asset with a life of more than a year, or one that increases the capacity or efficiency of an asset or extends it's useful life. Generally, such expenditures cannot be deducted currently for tax purposes (or expensed for financial accounting purposes. Instead, they must be depreciated or amortized over their useful life. . Словарь экономических терминов .* * *-----Финансы/Кредит/Валюта -
20 ресурс
2) Naval: overhaul life, overhaul period, service hours, t.b.o. life, time-between-overhaul life3) Military: life cycle, margin, service (able) life4) Engineering: endurance (рабочий), engine life, flying life, life, life time, lifespan, mean life, working life5) Agriculture: operating life (машины)6) Construction: average life, life utility7) Economy: serviceable life8) Metallurgy: Benchlife9) Polygraphy: supply, (расходных материалов) yield10) Telecommunications: operational life11) Information technology: age limit, asset, load life, longevity, resource (Совокупность данных, включаемая в состав исполняемого модуля прикладной программы. Среда Windows предоставляет функции для доступа к ресурсам)12) Oil: in-service life, length of life, lifelength, lifetime, service life13) Metrology: burn-up life (например, нейтронного детектора), useful life (например, нейтронного детектора)14) Mechanics: budgets15) Advertising: operating life16) Business: life span17) Network technologies: Resource (Программы и/или оборудование, которые можно совместно использовать в сети (например, принтеры, модемы, диски))18) Quality control: in-use life, (технический) resource19) Chemical weapons: life-time (срок службы)20) Makarov: age (напр. машины), backlog, lasting qualities, operation life, reserve, resource (запас), service life (срок службы прибора)21) Security: resources22) oil&gas: operational life (машины, механизма)
- 1
- 2
См. также в других словарях:
estimated useful life — The period over which an asset will be used by a particular taxpayer. Although such period cannot be longer than the estimated physical life of an asset, it could be shorter if the taxpayer does not intend to keep the asset until it wears out.… … Black's law dictionary
estimated useful life — The period over which an asset will be used by a particular taxpayer. Although such period cannot be longer than the estimated physical life of an asset, it could be shorter if the taxpayer does not intend to keep the asset until it wears out.… … Black's law dictionary
useful economic life — The period of time over which an asset can provide economic benefits to its owner. The costs of *long term assets are *amortized over their useful lives. See also *wasting asset … Auditor's dictionary
Revaluation of fixed assets — In finance, a revaluation of fixed assets is a technique that may be required to accurately describe the true value of the capital goods a business owns.Fixed assets are held by an enterprise for the purpose of producing goods or rendering… … Wikipedia
Aged Assets — Equipment that has outlived its useful life. Aged assets might include equipment that is still functional, but is expensive to operate and maintain; equipment that still works, but breaks down frequently, disrupting operations; or equipment that… … Investment dictionary
Fixed Assets Register — A Fixed Asset Register (FAR) is an accounting method used for major resources of a business.Fixed Assets are assets such as land, machines, office equipments, buildings, patents, trademarks, copyrights, etc. held for the purpose of production of… … Wikipedia
economic life — The time period over which an asset s NPV is maximized. Economic life can be less than absolute physical life for reasons of technological obsolescence, physical deterioration, or product life cycle. Bloomberg Financial Dictionary * * * economic… … Financial and business terms
Economic Life — The expected period of time during which an asset is useful to the average owner. The economic life of an asset could be different than the actual physical life of the asset. Estimating the economic life of an asset is important for businesses so … Investment dictionary
fixed-assets register — assets register; = plant register A listing of the fixed assets of a company. It records a description of the asset, its location, cost, revaluation, estimated net value, estimated useful economic life, depreciation method, accumulated provision… … Accounting dictionary
Second Life Grid — Infobox VG title = Second Life Grid caption = The Second Life Grid logo developer = Linden Research, Inc publisher = Linden Research, Inc designer = Linden Research, IncThe [http://www.secondlifegrid.net Second Life Grid] is the platform and… … Wikipedia
depreciation — The amount by which a fixed asset s accounting or book value is periodically reduced to reflect the fact that the economic value of the asset is steadily reduced by a combination of wear and tear from use, age, and/or obsolescence. The offsetting … Financial and business terms
