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allowed depreciation

  • 1 allowed depreciation

    учет, гос. фин., амер. допустимая [налоговая\] амортизация, разрешенное списание (максимальная сумма амортизации (списания) за год для нормативного замещения основных средств, разрешенная Налоговым управлением США)
    Syn:
    See:

    Англо-русский экономический словарь > allowed depreciation

  • 2 depreciation allowance

    учет, гос. фин. скидка на амортизацию, амортизационная скидка (накопленная амортизация основного капитала, которая вычитается при определении налогооблагаемой прибыли)
    Syn:
    See:

    Англо-русский экономический словарь > depreciation allowance

  • 3 allowable depreciation

    стат., учет, гос. фин., амер. = allowed depreciation

    Англо-русский экономический словарь > allowable depreciation

  • 4 allow

    гл.
    1) общ. допускать, разрешать

    The speaker allowed the debate to continue. — Спикер разрешил продолжить прения.

    Visitors are not allowed onto the floor of the House of Commons. — Посетители не допускаются в помещение, где располагается палата общин.

    See:
    2) общ. давать, предоставлять (кредит, время и др.)

    Parents are allowed thirty days to appeal against committee's decision. — Родителям дается тридцать дней на обжалование решения комитета.

    3) общ. признавать, официально соглашаться [утверждать, принимать\];

    The speaker allowed the objection. — Спикер принял возражение.

    4) общ. принимать во внимание, учитывать; делать скидку на что-л. ( как правило с предлогом for)

    delivery is not allowed for — доставка не включена [не учтена, оплачивается отдельно\]

    Syn:
    See:
    * * *
    1) /vt/ позволять; 2) /+ anim. obj.,vt/ разрешать

    Англо-русский экономический словарь > allow

  • 5 near cash

    !
    гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.
    This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.
    The UK's public spending framework is based on several key principles:
    "
    consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;
    " "
    the judgement of success by policy outcomes rather than resource inputs;
    " "
    strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and
    "
    the proper costing and management of capital assets to provide the right incentives for public investment.
    The Government sets policy to meet two firm fiscal rules:
    "
    the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and
    "
    the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.
    Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.
    Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)
    "
    Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and
    "
    Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.
    More information about DEL and AME is set out below.
    In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.
    To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.
    Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.
    Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.
    There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.
    AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.
    AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.
    AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.
    Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.
    Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.
    Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets.
    "
    Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest.
    "
    Within the Resource Budget DEL, departments have separate controls on:
    "
    Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and
    "
    The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.
    The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.
    The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.
    Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.
    The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:
    "
    provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;
    " "
    enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;
    " "
    introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and
    "
    not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.
    To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.
    A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:
    "
    an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;
    " "
    an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;
    " "
    to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with
    "
    further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.
    The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.
    Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.
    The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.
    Technical Notes explain how performance against each PSA target will be measured.
    To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.
    This document was updated on 19 December 2005.
    Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money
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    "
    GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money
    "
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    GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money
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    GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.
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    Англо-русский экономический словарь > near cash

  • 6 allowance

    noun
    1) Zuteilung, die; (money for special expenses) Zuschuss, der

    your luggage allowance is 44 kg. — Sie haben 44 kg Freigepäck

    tax allowance — Steuerfreibetrag, der

    2)

    make allowances for something/somebody — etwas/jemanden berücksichtigen

    * * *
    1) (a fixed sum or quantity given regularly: His father made him an allowance of $20 a month.) die finanzielle Zuwendung
    2) (something (usually a quantity) allowed: This dress pattern has a seam allowance of 1 cm.) die Toleranz
    * * *
    al·low·ance
    [əˈlaʊən(t)s]
    n
    1. (permitted amount) Zuteilung f, zugeteilte Menge
    baggage \allowance zulässiges Gepäck
    cost-of-living \allowance Teuerungszulage f
    entertainment \allowance Aufwandsentschädigung f
    mileage \allowance Kilometerpauschale f
    travel \allowance Reisekostenzuschuss m
    tax \allowance Steuerfreibetrag m
    annual depreciation [or write-down] \allowance jährlicher Abschreibungsbetrag
    capital \allowances Abschreibungsbeträge pl aufgrund von Aufwendungen für Anlagegüter
    personal \allowance persönlicher [Steuer]freibetrag
    3. no pl (for student) Ausbildungsbeihilfe f; esp AM Stipendium nt SCHWEIZ, ÖSTERR; (pocket money) Taschengeld nt; FIN (provision)
    \allowance for bad debt Zuschuss m für Not leidende Kredite, Kursverlustentschädigung f
    4. (prepare for)
    to make [an] \allowance for sth etw bedenken [o einkalkulieren]
    to make \allowances for a fact eine Tatsache berücksichtigen
    to make \allowances for sb mit jdm nachsichtig sein, jdn entschuldigen
    * * *
    [ə'laʊəns]
    n
    1) finanzielle Unterstützung; (paid by state) Beihilfe f; (parent to child) Unterhaltsgeld nt; (as compensation, for unsociable hours, overseas allowance etc) Zulage f; (on business trip) Spesen pl; (= spending money) Taschengeld nt

    his father still gives him an allowance —

    he gives his wife a dress allowance — er gibt seiner Frau einen Zuschuss zu den Kleidungskosten

    he gave her an allowance of £100 a month — er stellte ihr monatlich £ 100 zur Verfügung

    2) (FIN: tax allowance) Freibetrag m
    3) (FIN, COMM: discount) (Preis)nachlass m (on für); (= quantity allowed for shrinkage etc) Zugabe f
    4) (= acceptance of goal, claim, appeal) Anerkennung f

    to make allowances for sb —

    * * *
    allowance [əˈlaʊəns]
    A s
    1. a) Erlaubnis f
    b) Zuerkennung f, Bewilligung f, Zubilligung f, Gewährung f
    2. Anerkennung f
    3. a) Zuschuss m:
    allowance for rent Wohngeld n
    b) US Taschengeld n
    4. Vergütung f
    5. a) Nachlass m, Rabatt m
    b) Br (Steuer) Freibetrag m
    6. make allowances nachsichtig sein;
    make allowance(s) for → academic.ru/1828/allow">allow B 2
    7. MATH, TECH Toleranz f, zulässige Abweichung, Spiel(raum) n(m)
    8. SPORT Vorgabe f
    B v/t
    a) jemanden auf Rationen setzen
    b) Güter rationieren
    * * *
    noun
    1) Zuteilung, die; (money for special expenses) Zuschuss, der

    your luggage allowance is 44 kg. — Sie haben 44 kg Freigepäck

    tax allowance — Steuerfreibetrag, der

    2)

    make allowances for something/somebody — etwas/jemanden berücksichtigen

    * * *
    n.
    Anerkennung f.
    Erlaubnis f.
    Zulage -n f.
    Zuschuss -e m.
    Zustimmung f.

    English-german dictionary > allowance

  • 7 Net Lease Property

    . Property where the tenant or lessee pays most, if not all, of the expenses. The tenant may pay the expenses directly, or reimburse the landlord. If the tenant is responsible for all the expenses, the lease is often called triple net or NNN. For tax purposes, a net lease is where the deductions allowed solely by reason of IRC Sec. 162 (general business expenses) are less than 15% of gross rents from that property or property where the lessor is either guaranteed a specific return or is protected in whole or part against loss of income. Deductions allowed solely by reason of Sec. 162 are deductions other than interest, taxes and depreciation. . Small Business Taxes & Management 2 .

    Англо-русский экономический словарь > Net Lease Property

  • 8 write off

    гл.
    1) общ. считать пришедшим в негодность [устарелым, бесполезным, потерянным, полностью использованным\]; сбрасывать со счетов, не принимать во внимание (что-л.)
    2) общ. аннулировать; отказываться (от чего-л.)

    We'll have to write off the arrangement if we can't find the money for it. — Мы отменим это мероприятие, если не найдем для него деньги.

    3) общ., разг. уничтожить, ликвидировать, убить (кого-л.)
    4) списывать [списать\] ( со счета)
    а) учет ( о стоимости — сократить балансовую стоимость актива, напр., в результате амортизации)
    See:
    б) учет (исключать из баланса [со счетов\] суммы безнадежных долгов или бесполезных [не имеющих какой-л. ценности\] активов, напр., полностью изношенного имущества)
    Syn:
    See:
    5) общ., редк. писать с легкостью
    * * *
    . To reduce the value of an asset on a company's books to the fair market value, or fair market value less the cost of disposal. For example, a computer purchased for $5,000 and depreciated down to $3,000 is now found to be worth no more than $500. You write off $2,500 to show the asset at the current market value. Also known as write down. This procedure is generally not allowed for tax accounting purposes. . Small Business Taxes & Management 2 .
    * * *
    1. уменьшение балансовой стоимости актива до нуля
    2. уменьшение до нуля суммы задолженности, которая не может быть взыскана; этот убыток должен быть показан в счете прибылей и убытков организации

    Англо-русский экономический словарь > write off

  • 9 risk

    n ком., стр. ризик; рівень ризику; a ризикований
    визначений ступінь можливості економічних або фінансових збитків, що пов'язані з непередбачуваністю, небезпекою, несподіваною подією тощо
    ═════════■═════════
    abnormal risk надзвичайний ризик; abnormal insurance risk надзвичайний страховий ризик; accident risk ризик нещасного випадку; actual risk фактичний ризик; admissible risk прийнятний ризик; aggregate risk сукупний ризик; allowed risk дозволений ризик; alpha risk альфа-ризик; a posteriori risk апостеріорний ризик • ризик з досвіду; assigned risk встановлений рівень ризику; audit risk ризик аудиторської перевірки; average risk середній рівень ризику; aviation insurance risk страховий авіаційний ризик; beta risk бета-ризик • систематичний ризик; bilateral risk взаємний ризик; blind risk ризик, який не підлягає оцінці; breakage risk ризик поломки; business risk діловий ризик; buyer's risk ризик покупця; calculated risk розрахований ризик; central beta risk центральний бета-ризик; charterer's risk ризик фрахтувальника; collective risk колективний ризик; commercial risk комерційний ризик; company's risk ризик компанії; conditional risk умовний ризик; constant risk постійний ризик; consumer's risk ризик споживача; contractor's risk ризик підрядника; controllable risk контрольований ризик; conventional risk звичайний ризик; credit risk кредитний ризик; currency risk валютний ризик; customary risk звичайний торговельний ризик • ринковий ризик; customer's risk ризик споживача; current risks поточні страхові випадки; death risk ризик смерті; default risk ризик несплати боргу; del credere risk кредитний ризик; desired risk необхідний рівень ризику; diversiflable risk ризик, який можна диверсифікувати; economic risk господарський ризик • економічний ризик; entrepreneurial risk підприємницький ризик; estimated risk оцінка ризику • пробне передбачення ризику; exchange risk валютний ризик; excluded risk виключений ризик; extra risk окремий ризик • додатковий ризик; financial risk фінансовий ризик; fire risk ризик пожежі; foreseeable risk передбачуваний ризик; freight risk фрахтовий ризик; insurable risk ризик, який підлягає страхуванню; insurance risk страховий ризик; insured risk застрахований ризик; integrated risk сукупний ризик; interest rate risk відсотковий ризик; inventory risk ризик знецінення запасів; investment risk інвестиційний ризик; irreparable risk непоправний ризик; leakage risk ризик витікання; legal risk ризик, пов'язаний із порушенням закону; limited risk обмежений ризик • обмежена віповідальність акціонерів; liquidity risk ризик ліквідності; loading risk ризик при навантаженні; manufacturer's risk ризик виробника; manufacturing risk виробничий ризик; marine risk ризик при здійсненні морських перевезень; maritime risk ризик при здійсненні морських перевезень; market risk ризик ринку • ринковий ризик; marketing risk маркетинговий ризик; market liquidity risk ризик ринкової ліквідності; mean risk середній ризик; minimum risk мінімальний ризик; miscellaneous insurance risk різноманітні страхові ризики; moderate risk помірний ризик • зменшений ризик; mortality risk ризик смертності; negligible risk незначний ризик; noncontrollable risk систематичний ризик • ризик, що не піддається контролю; nondiversiflable risk систематичний ризик; noninsurable risk ризик, який не можна застрахувати; noninsured risk незастрахований ризик; non-sampling risk ризик, не врахований методикою вибірки; omnibus risk розподілений ризик; operational risk операційний ризик; overall risk сукупний ризик; overall audit risk узагальнений ризик ревізії; own risk власний ризик; owner's risk ризик власника; percentage risk відносний ризик у відсотках; perceived risk передбачений ризик; policy risk стратегічний ризик; posterior risk пізніший ризик; predetermined risk передбачений рівень ризику; price risk ризик ціни • курсовий ризик; producer's risk ризик виробника; production risk виробничий ризик; project risk ризик проекту; property risk майновий ризик; pure risk чистий ризик; relative risk відносний ризик; residual risk ризик • ризик, що не піддається поясненню; riot risk ризик, пов'язаний з конфліктом і безладдям • ризик бунту; sampling risk ризик вибірки; security risk загроза безпеці • ризик, пов'язаний з порушенням техніки безпеки; seller's risk ризик продавця; settlement risk ризик за розрахунками; shipper's risk ризик при розвантаженні; social risk соціальний ризик; special risk спеціальний ризик • окремий ризик; speculative risk спекулятивний ризик; standard risk нормальний ризик • стандартний ризик; systematic risk систематичний ризик; tenant's risk ризик орендаря; tolerated risk дозволений ризик; total risk сумарний ризик; transaction risk операційний валютний ризик; transport risk транспортний ризик; underwriting risk гарантійний ризик; undesirable risk небажаний ризик; un-diversifiable risk систематичний ризик; undue risk невиправданий ризик; unilateral risk односторонній ризик; uninsurable risk ризик, який не можна застрахувати; uninsured risk незастрахований ризик; unique risk незвичайний ризик • унікальний ризик; unloading risk ризик при розвантаженні; usual risk звичайний ризик; variable risk змінний ризик; vendor's risk ризик постачальника
    ═════════□═════════
    against all risks проти всіх ризиків; at risk пов'язано з ризиком; at consignee's risk на ризик товароодержувача; at owner's risk на ризик власника; risk amount ризикована сума; risk analysis аналіз ризику; risks and perils of the sea ризик і небезпека морських перевезень; risk and uncertainty ризик і невизначеність; risk arbitrage арбітраж ризику; risk assessment процес оцінки ризику; risk-assuming capital ризиковий капітал; risk assurance страхування від ризику; risk aversion несхильність до ризику; risk-bearing пов'язаний з ризиком; risk-bearing capital ризиковий капітал; risk-bearing deposit ризиковий депозит; risk capital ризиковий капітал • капітал, що вкладається у ризиковане підприємство; risk category категорія ризику; risk control контроль ризику; risk control system система контролю ризику; risk cover перелік ризиків, охоплених страховим полісом; risk development зміна ризику; risk diversification диверсифікація ризиків; risk element involved врахований елемент ризику; risk equalization fund фонд вирівнювання ризику; risk evaluation оцінка ризику; risk-free rate безризикова відсоткова ставка; risk for own account ризик на власну відповідальність; risk hedging мінімізація ризику • хеджування ризику; risk insurance страхування ризику; risk insured застрахований ризик; risk management управління ризиком; risk measurement вимірювання ризику; risk of accidental loss of goods ризик випадкової втрати товару; risk of breakage ризик поломки; risk of carriage транспортний ризик; risk of collision ризик зіткнення; risk of contamination ризик забруднення; risk of conveyance транспортний ризик; risk of currency depreciation ризик знецінення валюти; risk of damage to goods ризик ушкодження товару; risk of default ризик невиконання зобов'язань; risk of default on payment for received goods ризик несплати за отриманий товар; risk of error ризик помилки; risk of exchange losses валютний ризик; risk of fire ризик пожежі; risk of leakage ризик витікання; risk of loss ризик втрати • ризик збуту; risk of miscalculation ризик прорахунку; risk of misinterpretation ризик неправильного тлумачення; risk of moisture ризик псування від вологи; risk of nonpayment ризик неплатежу; risk of principal ризик зниження вартості вкладеного капіталу; risk of seizure ризик захоплення вантажу; risk of theft ризик крадіжки; risk point точка ризику; risk premium премія за ризик; risk profile характеристика ризику; risk-prone схильний до ризику; risk quantification кількісний вираз ризику; risk-taking прийняття ризику; risk-weighted assets активи, зважені щодо ризику; risk-weighted capital requirements вимоги до капіталу, зваженого щодо ризику; risk weighting оцінка ризику; to accept a risk брати/взяти на себе ризик; to aggravate the risk збільшувати/збільшити ризик; to assess a risk оцінювати/оцінити ризик; to be a good risk бути надійним об'єктом страхування; to be a good credit risk бути надійним партнером • бути надійним компаньйоном • бути надійним учасником; to bear a risk нести ризик; to carry a risk нести ризик; to cover a risk покривати/покрити ризик страхуванням; to incur a risk брати/взяти на себе ризик; to insure a risk страхувати/застрахувати ризик; to insure against a risk страхувати/застрахувати від ризику; to lessen a risk зменшувати/ зменшити ризик; to prevent a risk запобігати/запобігти ризику; to reduce a risk зменшувати/зменшити ризик; to run a risk підлягати ризикові • підпадати/підпасти під ризик; to spread a risk розподіляти/розподілити ризик; to take a risk брати/взяти на себе ризик; to undertake a risk переймати/перейняти ризик • брати/взяти на себе ризик; to underwrite a risk підписувати/підписати поліс морського страхування
    risk — ризико (зах. укр., діас.)
    ═════════◇═════════
    ризик < фр. risque — можлива загроза < італ. risico; пор. ризико (зах. укр.) з італ. risico і польс. rysyko (ЕС-СУМ 4: 171; Фасмер 3: 485)
    * * *
    клієнт (страх.); ризик

    The English-Ukrainian Dictionary > risk

  • 10 risk

    1) риск || рисковать
    2) опасность
    3) мат. средний риск
    4) страховой риск
    5) застрахованное лицо; застрахованная вещь
    6) степень неопределённости, вероятность, возможность

    Англо-русский словарь по экономике и финансам > risk

  • 11 risk

    1. n
    риск; опасность
    - reduce the risks arising from miscalculation, misinterpretation or misunderstanding
    2. v

    English-russian dctionary of diplomacy > risk

  • 12 риск

    пойти на риск — to run risks, to take chances

    уменьшить риск возникновения войны в результате случайности, просчёта, нарушения связи или внезапного нападения — to reduce the risk of war by accident, miscalculations, failure of communications, or surprise attack

    допустимый риск — admissable / allowed / tolerated risk

    совокупный риск — integrated / overall risk

    средний риск — average / mean risk

    риск потребителя — buyer's / consumer's risk

    Russian-english dctionary of diplomacy > риск

  • 13 регулирование по методу нормы прибыли

    1. RoRR
    2. rate-of-return regulation

     

    регулирование по методу нормы прибыли
    RoRR
    Метод установления тарифных ставок коммунальной распределительной компании. При RoRR, коммунальным предприятиям разрешается возмещать свои операционные расходы, налоги и износ, а также им дается возможность получать разумную норму прибыли по используемым активам (т.е. тарифной базе) при предоставлении услуг своим потребителям.
    [Англо-русский глосcарий энергетических терминов ERRA]

    EN

    rate-of-return regulation | RoRR
    A method of setting a utility distribution company's rates. Under RoRR utilities are allowed to recover their operating expenses, taxes and depreciation, plus are provided the opportunity to earn a fair rate of return on the assets utilized (i.e. rate base) in providing service to their customers.
    [Англо-русский глосcарий энергетических терминов ERRA]

    Тематики

    Синонимы

    EN

    Русско-английский словарь нормативно-технической терминологии > регулирование по методу нормы прибыли

  • 14 rate-of-return regulation

    1. регулирование по методу нормы прибыли

     

    регулирование по методу нормы прибыли
    RoRR
    Метод установления тарифных ставок коммунальной распределительной компании. При RoRR, коммунальным предприятиям разрешается возмещать свои операционные расходы, налоги и износ, а также им дается возможность получать разумную норму прибыли по используемым активам (т.е. тарифной базе) при предоставлении услуг своим потребителям.
    [Англо-русский глосcарий энергетических терминов ERRA]

    EN

    rate-of-return regulation | RoRR
    A method of setting a utility distribution company's rates. Under RoRR utilities are allowed to recover their operating expenses, taxes and depreciation, plus are provided the opportunity to earn a fair rate of return on the assets utilized (i.e. rate base) in providing service to their customers.
    [Англо-русский глосcарий энергетических терминов ERRA]

    Тематики

    Синонимы

    EN

    Англо-русский словарь нормативно-технической терминологии > rate-of-return regulation

  • 15 RoRR

    1. регулирование по методу нормы прибыли

     

    регулирование по методу нормы прибыли
    RoRR
    Метод установления тарифных ставок коммунальной распределительной компании. При RoRR, коммунальным предприятиям разрешается возмещать свои операционные расходы, налоги и износ, а также им дается возможность получать разумную норму прибыли по используемым активам (т.е. тарифной базе) при предоставлении услуг своим потребителям.
    [Англо-русский глосcарий энергетических терминов ERRA]

    EN

    rate-of-return regulation | RoRR
    A method of setting a utility distribution company's rates. Under RoRR utilities are allowed to recover their operating expenses, taxes and depreciation, plus are provided the opportunity to earn a fair rate of return on the assets utilized (i.e. rate base) in providing service to their customers.
    [Англо-русский глосcарий энергетических терминов ERRA]

    Тематики

    Синонимы

    EN

    Англо-русский словарь нормативно-технической терминологии > RoRR

См. также в других словарях:

  • depreciation — de·pre·ci·a·tion /di ˌprē shē ā shən/ n 1: any decrease in the value of property (as machinery) for the purpose of taxation that cannot be offset by current repairs and is carried on company books as a yearly charge amortizing the original cost… …   Law dictionary

  • Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… …   Wikipedia

  • Depreciation recapture — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • depreciation — /di pree shee ay sheuhn/, n. 1. decrease in value due to wear and tear, decay, decline in price, etc. 2. such a decrease as allowed in computing the value of property for tax purposes. 3. a decrease in the purchasing or exchange value of money. 4 …   Universalium

  • depreciation — The lessening in worth of any property caused by weather, time, and use, including obsolescence and inadequacy. 43 Am J1st Pub Util § 145. A deduction allowed in an income tax return for the gradual loss of usefulness of tangible property used in …   Ballentine's law dictionary

  • depreciation — de•pre•ci•a•tion [[t]dɪˌpri ʃiˈeɪ ʃən[/t]] n. 1) bus a decrease in value due to wear and tear, decline in price, etc 2) bus such a decrease as allowed in computing the value of property for tax purposes 3) bus a decrease in the purchasing or… …   From formal English to slang

  • depreciation allowance — /dəpriʃiˈeɪʃən əlaʊəns/ (say duhpreeshee ayshuhn uhlowuhns) noun the maximum annual amount allowed by taxation authorities for the owner of capital equipment to write off equipment as an acceptable deduction against income …  

  • Accelerated depreciation — refers to any one of several methods by which a company, for financial accounting and/or tax purposes, depreciates a fixed asset in such a way that the amount of depreciation taken each year is higher during the earlier years of an asset’s life.… …   Wikipedia

  • Asset Depreciation Range - ADR — An elective accounting method established by the Internal Revenue Code for tangible assets placed into service after 1970. Prior to the ADR system, there were over 100 asset classes for tangible property based on the taxpayer s business and… …   Investment dictionary

  • accelerated depreciation — A group of methods for achieving periodic reductions in the book value of fixed assets that make larger reductions in the early periods and progressively smaller reductions in later periods. The offsetting entry is the depreciation expense.… …   Financial and business terms

  • Accelerated depreciation — Any depreciation method that produces larger deductions for depreciation in the early years of a project s life. Accelerated cost recovery system ( ACRS), which is a depreciation schedule allowed for tax purposes, is one such example. The New… …   Financial and business terms

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