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1 activo depreciable
• depreciable asset• depreciable assets -
2 activo depreciable
m.depreciable assets, depreciable asset. -
3 נכס בר פחת
depreciable asset -
4 актив амортизируемый
depreciable asset -
5 обесцениваемый актив
Русско-Английский новый экономический словарь > обесцениваемый актив
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6 Nutzungsdauer
Nutzungsdauer f 1. GEN resource time; useful life (Maschine); 2. RW useful life; 3. STEUER depreciable life; 4. WIWI depreciable life, service life, useful life, working life • in gleichen Raten über die geschätzte Nutzungsdauer abschreiben RW write down in equal instal(l)ments over the estimated useful life (straight-line method of depreciation, lineare Abschreibung)* * *f 1. < Geschäft> resource time, Maschine useful life; 2. < Rechnung> useful life; 3. < Steuer> depreciable life; 4. <Vw> depreciable life, service life, useful life, working life* * *Nutzungsdauer
useful (economic) life, economic use, period of usefulness (enjoyment);
• abschreibungsfähige Nutzungsdauer depreciable asset life;
• steuerlich festgesetzte Nutzungsdauer deemed tax life;
• gewöhnliche (übliche) Nutzungsdauer (Gerätepark) expected life;
• technische Nutzungsdauer physical life;
• Nutzungsdauer einer Anlage useful asset life;
• steuerliche Nutzungsdauer von 25 Jahren haben to have a life for tax purposes of twenty-five years;
• Nutzungsdauerkosten through-life costs. -
7 изнашиваемое имущество
2) Business: depreciable asset, wasting asset, wasting assetsУниверсальный русско-английский словарь > изнашиваемое имущество
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8 abnutzbares Vermögen
abnutzbares Vermögen n RW depreciable asset, depreciable property* * *n < Rechnung> depreciable asset, depreciable property -
9 изнашиваемые активы
1) Accounting: depreciable asset2) Stock Exchange: depreciable assetsУниверсальный русско-английский словарь > изнашиваемые активы
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10 изнашиваемое имущество
в процессе эксплуатации) depreciable property, depreciable assetРусско-Английский новый экономический словарь > изнашиваемое имущество
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11 амортизируемое средство
Taxes: depreciable assetУниверсальный русско-английский словарь > амортизируемое средство
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12 амортизируемый актив
Audit: depreciable assetУниверсальный русско-английский словарь > амортизируемый актив
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13 обесцениваемый актив
Business: depreciable assetУниверсальный русско-английский словарь > обесцениваемый актив
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14 списываемое средство
Taxes: depreciable assetУниверсальный русско-английский словарь > списываемое средство
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15 abschreibungsfähige Nutzungsdauer
abschreibungsfähige Nutzungsdauer
depreciable asset lifeBusiness german-english dictionary > abschreibungsfähige Nutzungsdauer
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16 avskrivbart aktivum
subst. depreciable asset -
17 амортизируемые активы
Русско-английский большой базовый словарь > амортизируемые активы
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18 остаточная стоимость
1. depreciable costснижение себестоимости; снижение стоимости — cost reduction
фактурная стоимость; стоимость по накладной — invoice cost
стоимость издания, затраты на издание — cost of publishing
2. depreciable value3. salvage value4. written-off valueэмиссионная стоимость; стоимость при эмиссии — issued value
5. residual valueстоимость товаров, купленных по контракту — contract value
реализация стоимости; получение отдачи — value realization
Русско-английский большой базовый словарь > остаточная стоимость
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19 остаточная стоимость
1) General subject: earring value, depreciable value2) Economy: depleted cost (разрабатываемых месторождений полезных ископаемых и лесных угодий), depreciated cost (стоимость основного капитала минус начисленный износ), net depreciated value, recoverable cost, remaining value, unrecovered cost3) Accounting: depreciated book value, net book value, residual value (арендованного имущества в конце срока аренды), written down value, written-off value (арендованного имущества в конце срока аренды)4) Finances: terminal value, net asset value5) Insurance: amortised value6) Automobile industry: depreciation value, salvage value (напр. изношенного автомобиля, сдаваемого в лом), second-hand value7) Banking: residual value, salvage value8) Taxes: carrying value9) Business: reproduction new cost, residual cost10) Management: value residual11) EBRD: book price, book value, depreciated cost, written-down value (WDV)12) Makarov: depreciable13) SAP.fin. remaining book valueУниверсальный русско-английский словарь > остаточная стоимость
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20 cespite
cespite s.m. (econ.) source; asset: cespite di entrata, source of income; cespite di guadagno, source of profits; cespiti ammortizzabili, depreciable assets; cespiti immobiliari, fixed (o immovable) assets.* * *['tʃɛspite]sostantivo maschile (fonte di guadagno) source of income, capital asset* * *cespite/'t∫εspite/sostantivo m.(fonte di guadagno) source of income, capital asset.
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См. также в других словарях:
depreciable asset — Property with a useful life of at least one year that gradually loses its value over time. A business deducts the cost of a depreciable asset over a period of time. Category: Business, LLCs & Corporations → Business Accounting, Bookkeeping &… … Law dictionary
depreciable asset — A fixed asset that is to be the subject of depreciation … Accounting dictionary
depreciable — UK US /dɪˈpriːʃəbl/ adjective ► ACCOUNTING, TAX if an asset is depreciable, a company can show its loss in value over time in its accounts: »Land is shown at its current replacement cost while a depreciable asset is shown at its current… … Financial and business terms
asset — as·set / a ˌset, sət/ n [back formation from assets, singular, sufficient property to pay debts and legacies, from Anglo French asetz, from Old French asez enough] 1: the entire property of a person, business organization, or estate that is… … Law dictionary
Asset Depreciation Range — (ADR) The range of depreciable lives allowed by the Internal Revenue Service for a specified depreciable asset. The ADR system applies to assets placed in service after 1970 and before 1980, at which time the ADR system was replaced by the… … Black's law dictionary
Asset Depreciation Range — (ADR) The range of depreciable lives allowed by the Internal Revenue Service for a specified depreciable asset. The ADR system applies to assets placed in service after 1970 and before 1980, at which time the ADR system was replaced by the… … Black's law dictionary
depreciable — Assets subject to depreciation; assets that decline in value or usefulness over a period of time through use or obsolescence. An example of depreciable assets includes machinery and equipment; land is a non depreciable asset. See depreciation … Black's law dictionary
depreciable — Assets subject to depreciation; assets that decline in value or usefulness over a period of time through use or obsolescence. An example of depreciable assets includes machinery and equipment; land is a non depreciable asset. See depreciation … Black's law dictionary
depreciable life — ➔ life * * * depreciable life UK US noun [C] ► ACCOUNTING, TAX the time over which an asset can be depreciated (= shown to lose value) in a company s accounts: »Tractors have a depreciable life of seven years, according to the current tax… … Financial and business terms
depreciable amount — The value of a fixed asset used as the basis for calculating the depreciation charge for the period. When using the diminishing balance method of depreciation, the depreciable amount is the book value of the asset at the end of the previous… … Accounting dictionary
Depreciable Property — Any type of asset that is eligible for depreciation treatment. Depreciable property can include vehicles, real estate, computers and office equipment, machinery and heavy equipment, and several other categories of assets. Depreciable property… … Investment dictionary