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1 earnings-related benefit
earnings-related benefit ( earnings-related benefits) SOC verdienstabhängige Leistung f (die Höhe der Unterstüzungszahlung hängt vom vorhergehenden Verdienst ab, im Gegensatz zu flat-rate-benefit)Englisch-Deutsch Fachwörterbuch der Wirtschaft > earnings-related benefit
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2 earnings-related benefit
s.prestación calculada según los ingresos. -
3 earning
n.• ganancia s.f.['ɜːnɪŋ]1.Nearnings (=wages) sueldo msing, salario msing ; (=income) ingresos mpl ; (=profits) ganancias fpl, beneficios mplaverage earnings rose two percent last year — los ingresos medios aumentaron un dos por ciento el año pasado
2.CPDearning potential N — potencial m de rentabilidad
earning power N — poder m adquisitivo
earnings related benefit N — prestación f calculada según los ingresos
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4 verdienstabhängige Leistung
verdienstabhängige Leistung f PERS, SOZ earnings-related benefit(s) (die Höhe der Unterstüzungszahlung hängt vom vorigen Verdienst ab)Business german-english dictionary > verdienstabhängige Leistung
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5 Arbeitslosengeld
n unemployment benefit, Brit. dole umg.; Arbeitslosengeld beziehen be on the dole, Am. be collecting unemployment* * *das Arbeitslosengeldunemployment funds; unemployment benefit* * *Ạr|beits|lo|sen|geldntearnings-related unemployment benefit, jobseeker's allowance (Brit)* * *Ar·beits·lo·sen·geld* * *das; o. Pl. earnings-related unemployment benefit•• Cultural note:This is the benefit paid to all unemployed people who are looking for a new job and have already made a minimum contribution to the Arbeitslosenversicherung. The benefit is a proportion of the person's previous pay, and is higher for people supporting children. The length of time for which benefit can be drawn varies according to age - a maximum of one year for people below the age of 57, and 32 months for older unemployed people. After that, the long-term unemployed can apply for unemployment assistance called Arbeitslosenhilfe* * *Arbeitslosengeld beziehen be on the dole, US be collecting unemployment* * *das; o. Pl. earnings-related unemployment benefit•• Cultural note:This is the benefit paid to all unemployed people who are looking for a new job and have already made a minimum contribution to the Arbeitslosenversicherung. The benefit is a proportion of the person's previous pay, and is higher for people supporting children. The length of time for which benefit can be drawn varies according to age - a maximum of one year for people below the age of 57, and 32 months for older unemployed people. After that, the long-term unemployed can apply for unemployment assistance called Arbeitslosenhilfe* * *n.dole* n.unemployment benefit n. -
6 pensión
f.1 pension, boarding-house, boardinghouse, inn.2 retirement pay, retirement annuity, pension benefits.3 alimony.4 pension, retirement.5 boarding school.* * *1 (para jubilados) pension; (para ex cónjuge) maintenance2 (casa de huéspedes) hostel, boarding house, guesthouse, lodgings plural3 (cantidad que se paga) board and lodging, bed and board\pensión completa full boardpensión vitalicia life annuity* * *noun f.1) pension* * *SF1) [por vejez] pension; [por invalidez, de divorciada] allowancepensión alimenticia — alimony, maintenance
pensión de invalidez, pensión de inválidos — disability allowance
pensión de jubilación, pensión de retiro — retirement pension
pensión de viudedad — widow's/widower's pension
3) (=precio) board and lodging4) (Univ) scholarship; [de viaje] travel grant6) † (=molestia) drawback, snag* * *1) (Servs Socs) ( por haber trabajado) retirement pension; ( por contribuciones de familiar) widow's/orphan's pension2)a) ( casa - de huéspedes) guesthouse, rooming house (AmE), boarding house (BrE); (- para estudiantes) student hostelb) ( alojamiento) accommodations (pl) (AmE), lodging, accommodation (BrE); medio I3) (Col) ( mensualidad) tuition (AmE), school fees (pl) (BrE)* * *1) (Servs Socs) ( por haber trabajado) retirement pension; ( por contribuciones de familiar) widow's/orphan's pension2)a) ( casa - de huéspedes) guesthouse, rooming house (AmE), boarding house (BrE); (- para estudiantes) student hostelb) ( alojamiento) accommodations (pl) (AmE), lodging, accommodation (BrE); medio I3) (Col) ( mensualidad) tuition (AmE), school fees (pl) (BrE)* * *pensión11 = pension, alimony, old-age pension.Ex: Such libraries now offer advice on benefits, employment, careers, housing, pensions, consumer affairs and other similar matters, or put people in touch with other sources.
Ex: Alimony payments are taxable to the wife & deductible by the husband.Ex: Although the age for receiving old-age pension is 65 years, an individual can decide to bring it forward to a maximum of 5 years.* cobrar una pensión = draw + a pension.* pensión alimenticia = alimony.* pensión de menores = child support.* pensión de viuda = widow's pension.* pensión de viudedad = widow's pension, widower's pension.* pensión de viudo = widower's pension.* pensión por incapacidad = disability pension.* pensión por invalidez = disability pension.* pensión por vejez = old-age pension.* pensión por viudez = widower's pension, widow's pension.* plan de pensiones = pension plan, retirement plan.* recibir una pensión = draw + a pension.pensión22 = guesthouse [guest house], boarding house, bed and breakfast (B&B).Ex: The aim is to establish a central library with a network of branches in guest houses and other places of accommodation.
Ex: A wide range of accommodation is available including low cost hotels, boarding houses and youth hostels for people attending the conference.Ex: Comparing this car to other people carriers is like comparing the Ritz Hotel to a bed and breakfast.* alojamiento en régimen de pensión completa = full-board accommodation.* media pensión = half board.* pensión completa = food and board, bed and board, full board, full-board accommodation.* pensión para vagabundos = flophouse.* * *A ( Servs Socs) (por haber trabajado) retirement pension; (por contribuciones de un familiar) widow's/orphan's pensioncobrar la pensión to draw one's pensionCompuestos:maintenanceretirement pensionwar pension● pensión de viudedad or viudezwidow's pensionannuityB1 (casa — de huéspedes) guesthouse, rooming house ( AmE), boarding house ( BrE); (— para estudiantes) student hosteldecidió dar pensión she decided to take in lodgersCompuesto:full boardDdicen que murió de pensión they say he died of sorrow/of a broken heart* * *
pensión sustantivo femenino
1 (Servs Socs) pension;
pensión alimenticia maintenance;
pensión de invalidez disability (allowance) (AmE), invalidity benefit (BrE)
2
(— para estudiantes) student hostel;
See Also→ medio 1
3 (Col) ( mensualidad) tuition (AmE), school fees (pl) (BrE)
pensión sustantivo femenino
1 (establecimiento) boarding house, guesthouse
2 (modo de alojamiento) board: fuimos de vacaciones con pensión completa, we had full board on our holiday
3 (cantidad de dinero, renta) pension, allowance, maintenance
pensión de invalidez, invalidity benefit
' pensión' also found in these entries:
Spanish:
caer
- exigua
- exiguo
- huésped
- huéspeda
- jubilar
- jubilación
- patrón
- patrona
- pensionista
- plan
- retiro
- viudedad
- cobrar
- cobro
- dueño
- fonda
- medio
- pensionado
- revalorización
English:
alimony
- allowance
- bed
- board
- boarder
- boarding
- boarding house
- cash in
- disability allowance
- disability pension
- half-board
- landlady
- landlord
- maintenance
- palimony
- pay
- pension
- pension off
- pension plan
- retirement benefits
- room
- rooming-house
- scheme
- vacancy
- check
- disability
- draw
- grant
- guest
- lodging
* * *pensión nf1. [dinero] pension;cobra la pensión una vez al mes he receives his pension once a month;no ha empezado a cobrar la pensión todavía she isn't on a pension yetpensión alimentaria o alimenticia maintenance (allowance);pensión asistencial = benefit paid to people with low incomes, Br ≈ income support;pensión contributiva earnings-related pension;pensión no contributiva non-contributory pension;pensión del Estado state pension;pensión de invalidez disability pension o allowance;pensión de jubilación retirement pension;pensión retributiva earnings-related pension;pensión vitalicia life pension;pensión de viudedad widow's pension2. [de huéspedes] guest house;media pensión [en hotel] half board, = breakfast and one other meal included;estar a media pensión [en colegio] to have school dinnerspensión completa [en hotel] full board, = all meals included* * *f1 hotel rooming house, Brguesthouse;media pensión bed and breakfast and one main meal, Br half board2 dinero pension* * *1) jubilación: pension2) : boarding house3)pensión alimenticia : alimony* * *pensión n1. (dinero) pension2. (hostal) boarding house / guesthouse -
7 pension
I 1. сущ.страх., эк. тр. пенсия, пенсионное пособие (регулярные денежные выплаты лицам, достигшим определенного возраста, инвалидам, а также лицам, утратившим кормильца; могут осуществляться из государственных или частных пенсионных фондов)ATTRIBUTES:
pension [pensions\] system — пенсионная система
COMBS:
grant [award\] of pension — назначение пенсии
pension entitlement, entitlement to a pension — право на пенсию, право на получение пенсии
pension payment — пенсионный платеж; выплата пенсии
pension of $20000, $20000 pension — пенсия в размере $20000
to receive [to draw\] a pension — получать пенсию
to grant a pension (to smb.) — назначить пенсию (кому-л.)
to give (smb.) a pension — дать (кому-л.) пенсию
to qualify for [to be entitled to\] a pension — иметь право на пенсию
to retire on a pension — уйти [выйти\] на пенсию
The police pension scheme entitles officers to retire on full pension after 30 years service. — Полицейская пенсионная система наделяет полицейских правом после 30 лет службы выйти в отставку с получением полной пенсии.
He retired from the force with a disability pension. — Он уволился из вооруженных сил с получением права на пенсию по инвалидности.
to pay a pension — выплачивать [платить\] пенсию
Syn:See:30-and-out pension, actuarially reduced pension, additional pension, age pension, alternatively secured pension, basic pension, bridging pension, company pension, contributory pension, corporate pension, disability pension, disability support pension, disablement pension, double orphan pension, employer pension, funded pension, future service pension, government pension, graduated pension, group pension, group personal pension, guaranteed minimum pension, incapacity pension, income support pension, individual pension, joint pension, joint-life pension, life pension, long service pension, military pension, non-contributory pension, occupational pension, old age pension, Old Age Security pension, partner service pension, past service pension, personal pension, portable pension, prior service pension, private pension, retirement pension, salary-related pension, self-employed pension, service pension, simplified employee pension, single pension, single-life pension, stakeholder pension, state pension, supplementary pension, thirty-and-out pension, top-hat pension, unfunded pension, veteran's pension, war disablement pension, war pension, widower's pension, widow's pension, pension account, pension actuary, pension A-Day, pension administrator, pension adviser, pension age, pension annuity, pension benefit, pension bomb, pension bonus, pension business, pension company, pension consultant, pension consulting, pension contribution, pension cost, pension credit, pension debit, pension equity plan, pension expenses, pension fund, pension income, pension insurance, pension law, pension lawyer, pension loan, pension management, pension manager, pension market, pension mortgage, pension mutual fund, pension obligation bond, pension parachute, pension partner, pension plan, pension planning, pension portability, pension product, pension professional, pension provider, pension reversion, pension rollover, pension savings, pension obligation bond, superannuation 1) Department for Work and Pensions, Pension and Welfare Benefits Administration, State Earnings-Related Pension Scheme, pensionable, pensioner 1), dearness allowance2. гл.страх., эк. тр. увольнять [отправлять\] на пенсию [в отставку\] ( с предлогом off); назначать пенсиюIn 1854, he was pensioned off from public service. — В 1854 г. он был уволен с государственной службы на пенсию.
to pension smb. off — отправить [уволить\] кого-л. на пенсию
Though they had a competent but elderly manager, they pensioned him off and started fresh, on their own. — Хотя у них был компетентный, но пожилой управляющий, они отправили его на пенсию и начали все заново, полагаясь только на себя.
See:II сущ.общ. пансион; пансионат (вид дома отдыха или гостиницы, в котором за фиксированную плату отдыхающим предоставляется полное содержание)
* * *
пенсия: выплата регулярного дохода человеку, достигшему пенсионного возраста и имеющему право на частное или государственное пенсионное обеспечение за предшествующий период работы; см. funded pension; unfunded pension-* * *. . Словарь экономических терминов .* * *установленная сумма, регулярно выплачиваемая получателю по достижении им определенного возраста или вследствие прекращения работы по найму -
8 Arbeitslosenhilfe
Arbeitslosenhilfe f (obs) SOZ unemployment assistance, (AE) unemployment relief* * ** * *Arbeitslosenhilfe
unemployment assistance (Br.), redundancy fund contribution (Br.);
• ins Ermessen gestellte Arbeitslosenhilfe uncovenanted benefit (Br.);
• lohnabhängige Arbeitslosenhilfe earnings-related unemployment benefit (Br.);
• Arbeitslosenhilfe für ausgesteuerte Arbeitslose extended unemployment benefit (Br.);
• keinen Anspruch auf Arbeitslosenhilfe haben to be disqualified from receiving unemployment benefit (Br.). -
9 Rentenberechtigter
Rentenberechtigter
annuitant, holder (grantee) of an annuity, beneficiary;
• Rentenbescheid pension approval certificate;
• Rentenbestellung settlement of annuity;
• Rentenbesteuerung taxation of pensions;
• Rentenbewilligung granting of a pension;
• Rentenbezieher holder of an annuity, annuitant, beneficiary;
• Rentenbezüge pensions;
• Rentenbezugsdauer perpetuity period;
• Rentenbrief annuity bond;
• Rentendeckungskapital annuity funds;
• Rentendepot bond deposit;
• Rentendienst bond service;
• versicherungspflichtige Renteneinheit pension unit;
• Rentenempfänger annuitant, holder (grantee) of an annuity, (Altersversorgung) holder of a pension, pensioner, rentier, [primary] beneficiary;
• Rentenerhöhung pension increase;
• Rentenerhöhung vornehmen to put up the rate of a pension;
• Rentenfachmann bond analyst;
• Rentenfonds annuity (alimentary) trust, (Kapitalanlagegesellschaft) bond fund;
• Rentenformel (Sozialversicherung) benefit formula;
• Rentenhaus apartment house (US);
• Rentenhöchstalter benefit limits;
• Rentenhöchstsätze benefit limits;
• Rentenhöhe pension level;
• Rentenhöhe festsetzen to rate a pension;
• Deutscher Rentenindex (REX) German Capital Annuities Index;
• die Rentenkurse beflügeln to boost bond prices;
• Rentenlaufzeit duration of an annuity, pension payment period;
• Rentenleistungen im Invaliditätsfall long-term disability benefits;
• Rentenmarkt fixed-rate bond (gilt-edged, Br.) market;
• Rentenmarktrenditen bond-market yields;
• Rentenmarktschwäche bond-market weakness;
• Rentenminderung pension decrease;
• Rentennachzahlung supplementary pension;
• Rentenneufestsetzung revaluation of a pension;
• Rentenniveau pension level;
• Rentenpapiere bonds, [government] annuities;
• langfristige Rentenpapiere long gilts (Br.);
• Rentenpolice annuity policy;
• Rentenrecht pension laws;
• Rentenreform pension reform;
• Rentenrendite government bond yield;
• Rentenrückstand arrears of annuity;
• Rentensachbearbeiter für Umschulungsfälle disablement resettlement officer;
• Rentenschein annuity certificate;
• Rentenschuld annuity charge;
• Rentensteigerungsbetrag pension increment;
• Rentensystem pensions system;
• lohngekoppeltes staatliches Rentensystem state earnings-related pension scheme;
• vom Rentensystem eines Unternehmens ausgeschlossen sein to be excluded from the company’s pension scheme;
• Rententitel annuity bonds;
• Rentenversicherung old-age pension insurance (Br.), (Leibrente) annuity insurance;
• gesetzliche Rentenversicherung old-age compulsory insurance;
• sich in eine Rentenversicherung einkaufen to invest (sink) money in (buy) an annuity;
• Rentenversicherungsberechtigter pension policy holder, (Leibrente) annuity holder, annuitant;
• Rentenversicherungsgeschäft pensions business. -
10 пособие по безработице
1) General subject: dole (be (go) on the dole - получать пособие), redundance, relief, susso, unemployment benefit, jobless benefit2) Law: unemployment compensation3) Economy: unemployment payment, unemployment relief, out-of-work benefits (http://www.poverty.org.uk/technical/benefits.shtml)4) Mining: unemployment insurance5) Jargon: ear hole (If I get the tin tack I’m going on the ear hole.)6) Sociology: earnings-related unemployment daily allowance (сумма которого составляет определённый процент от заработка, как правило на последнем месте работы), Job seeking allowance (политкорректная форма:-) введена в Британии)8) Business: redundancy award, redundancy payment, unemployment allowance, unemployment pay9) leg.N.P. unemployment benefitsУниверсальный русско-английский словарь > пособие по безработице
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11 additional pension
страх., эк. тр. дополнительная пенсия (пенсия, выплачиваемая сверх базовой государственной пенсии, как правило из частных фондов)Syn:See: -
12 National Insurance
сокр. NI страх., эк. тр., брит. Национальное страхование (система государственного социального страхования в Великобритании, обеспечивающая выплаты пенсий, пособий по болезни, инвалидности, безработице, рождению детей и смерти)See:national insurance account, national insurance benefit, National Insurance contributions, National Insurance Fund, national insurance number, national insurance number card, National Insurance Contributions Office, National Insurance Crime Bureau, National Insurance Fund, State Earnings-Related Pension Scheme, social insurance, contract in, contract out
* * *
Национальное страхование: государственное социальное страхование в Великобритании, покрывающее выплаты по пенсиям, болезни, безработице, рождению детей, смерти, увечьям.* * * -
13 System
System n 1. COMP, GEN system; 2. POL regime* * ** * *System
system, plan, body, form, frame[work];
• dezentralisiertes System decentralized system;
• einsatzfähiges System deployable system;
• fortgeschrittenes (modernes) System advanced system;
• gut funktionierendes System efficient system;
• kapitalistisches System capitalistic (profits) system;
• mehrstufiges System multi-tier system;
• metrisches System metric system;
• ökologisches System ecosystem;
• parlamentarisches System parliamentary system of government;
• unbrauchbares System impracticable method;
• verschwenderisches System wasteful scheme;
• System der Analyse von Beamtengehältern pay-research system (Br.);
• System beweglicher Arbeitszeiten flexible time system;
• System der Ausgabe von Belegschaftsaktien employees’ shares plan;
• System zur Erforschung der Kundenmeinung image-rating system;
• System der mehrfachen Führungsgremien multiple management (US);
• System des gespaltenen Goldpreises two-tier gold price system;
• System der Grundbestandshaltung base stock system;
• System mit Käfighaltung (Landwirtschaft) battery system;
• System der sich bei Ablauf automatisch erneuernden Kredite revolving credit scheme;
• System der Lehrlingsausbildung apprenticeship system;
• System automatischer Lohnangleichung automatic system of pay settlements;
• System der freien Marktwirtschaft free-enterprise system;
• System vorgeschriebener Mindestreserven safety-fund system (US), fractional reserve banking system;
• System der gespaltenen Preise two-price system;
• System der differenzierten Preisfestsetzung für Auslieferungsstellen basing-point pricing system;
• System mit voll wirksamer Preisgleitklausel für Lebenshaltungskosten full cost-of-living escalator plan;
• System des Privateigentums private ownership;
• System zur beschleunigten Prüfung von Eingängen am Kassenschalter batch system;
• System der Qualitätsbestimmung quality-rating system;
• System betrieblicher Sozialzulagen employee-benefit plan;
• umfassendes System zusätzlicher Vergünstigungen overall compensation program(me);
• System flexibler (gespaltener) Wechselkurse flexible exchange-rate (multiple-rate) system, adjustable peg system (US);
• System des sozialen Wohnungsbaus National House-Building Council Scheme (Br.);
• System für Zahlungen in Euro in der gesamten EU EU-wide system for euro payments;
• System der Zulassung aller Versicherungsarten bei einer Gesellschaft multiple line system of insurance;
• System staatlicher Zusatzrenten state earnings-related pension (SERPS) (Br.);
• nach einem System arbeiten to have system in one’s work;
• in ein System bringen to systemize, to systematize;
• neues System einführen to supersede (introdue) a new system;
• System der sozialen Sicherheit harmonisieren to harmonize national social security sytems;
• System hochfahren (Computer) to restart a system;
• Systemabsturz (Computer) system crash;
• Systemanalytiker systems engineer (analyst);
• erforderliche Systemänderungen (Computer) necessary system changes. -
14 Zusatzrente
Zusatzrente f FIN supplementary pension, supplementary pension scheme* * *f < Finanz> supplementary pension, supplementary pension scheme* * *Zusatzrente
additional annuity, supplementary allowance, (Sozialversicherung) supplementary pension (Br.);
• bruttolohnbezogene Zusatzrente earnings-related additional pension;
• Zusatzrente für dauernde Beschäftigungsunfähigkeit unemployability supplement;
• Zusatzrente für die Ehefrau (Sozialversicherung) wife’s insurance benefit (US);
• Zusatzrente aus der Sozialversicherung public assistance (Br.);
• betriebliche Zusatzrenten zur staatlichen Altersversorgung gewähren to provide occupational benefits in addition to those provided by the state. -
15 Arbeitslosenanstieg
Arbeitslosenanstieg
increase in unemployment;
• Arbeitslosenarmee jobless army, army of the jobless;
• Arbeitslosenentwicklung positiv (negativ) beurteilen to be bullish (bearish) about unemployment;
• Arbeitslosenforderung jobless claims;
• Arbeitslosenfürsorge unemployment relief, unemployment assistance (Br.), work relief;
• werteschaffende Arbeitslosenfürsorge productive unemployment relief;
• in die Arbeitslosenfürsorge mit einbeziehen to cover in the unemployment relief;
• Arbeitslosengeld unemployment relief, dole (Br.);
• gehaltsabhängiges (lohnabhängiges) Arbeitslosengeld earnings-related unemployment benefit (Br);
• nicht von nachgewiesener Mittellosigkeit abhängiges Arbeitslosengeld non-means-tested unemployment assistance (Br.);
• Arbeitslosengesamtzahl jobless total;
• Arbeitslosengesetz Unemployment Workmen’s Act (Br.), Unemployment Compensation Law (US);
• über ein strukturell bedingtes Arbeitslosenheer von etwa 1/2 Million verfügen to have a structural basis of about half a million unemployed. -
16 Kurzarbeiter
Kurzarbeiter m SOZ worker on short time, short-time worker, partially unemployed worker* * *Kurzarbeiter
short- (part-) time worker, short-term employee, part timer;
• als Kurzarbeiter beschäftigt placed on short time;
• j. als Kurzarbeiter beschäftigen to short-time s. o.;
• Kurzarbeiter sein to be on part (short) time;
• Kurzarbeitergeld short-time benefit, temporary employment subsidy (Br.);
• lohnabhängiges Kurzarbeitergeld earnings-related supplement (Br.);
• Kurzarbeiterunterstützung shortened work-week allowance;
• Kurzarbeitervergütung temporary short-time working compensation;
• Kurzarbeiterzuschüsse temporary employment subsidy (Br.). -
17 gehaltsabhängiges (lohnabhängiges) Arbeitslosengeld
Business german-english dictionary > gehaltsabhängiges (lohnabhängiges) Arbeitslosengeld
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18 lohnabhängige Arbeitslosenhilfe
lohnabhängige Arbeitslosenhilfe
earnings-related unemployment benefit (Br.)Business german-english dictionary > lohnabhängige Arbeitslosenhilfe
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19 Arbeitslosengeld I
Arbeitslosengeld n I SOZ Unemployment Benefit I (earnings-related, funded through contributions, of limited duration) -
20 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
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earnings-related — ADJ: usu ADJ n An earnings related payment or benefit provides higher or lower payments according to the amount a person was earning while working. [BRIT] ...the Government s State Earnings Related Pension Scheme … English dictionary
State Earnings-Related Pension Scheme — The State Earnings Related Pension Scheme (SERPS) is a UK Government pension arrangement. The scheme ran from 6 April 1978 to 5 April 2002. Everybody who paid full class 1 National Insurance at some point between 1978 and 2002 earned a pension… … Wikipedia
earnings — n.pl. money earned. Phrases and idioms: earnings related (of benefit, a pension, etc.) calculated on the basis of past or present income … Useful english dictionary
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Defined benefit pension plan — For the defined contribution pension plan, see Defined Contribution Pension Plan. In economics, a defined benefit pension plan is a major type of pension plan in which an employer promises a specified monthly benefit on retirement that is… … Wikipedia
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defined benefit scheme — (DB scheme): An occupational pension scheme or other retirement benefit scheme which promises the member a defined level of benefit on death or retirement. Employer s contributions have then to be determined from time to time so as to cover the… … Law dictionary
defined-benefit scheme — (DB scheme): An occupational pension scheme or other retirement benefit scheme which promises the member a defined level of benefit on death or retirement. Employer s contributions have then to be determined from time to time so as to cover the… … Law dictionary
career average revalued earnings scheme — / CARE scheme A type of defined benefit pension scheme (defined benefit scheme) in which the member s pension at retirement is calculated using their average salary over the entire period of their service with the employer. In making the… … Law dictionary
unemployment benefit — unemployment benefits N UNCOUNT: also N in pl Unemployment benefit is money that some people receive from the state when they do not have a job and are unable to find one. In 1986 more than three million were receiving unemployment benefit...… … English dictionary
social security — 1. (usually caps.) a program of old age, unemployment, health, disability, and survivors insurance maintained by the U.S. federal government through compulsory payments by specific employer and employee groups. 2. the theory or practice of… … Universalium