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1 intangible drilling and development costs
Oil: IDCУниверсальный русско-английский словарь > intangible drilling and development costs
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2 незапланированные затраты на бурение
Русско-английский словарь нормативно-технической терминологии > незапланированные затраты на бурение
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3 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 -
4 незапланированные затраты на бурение
Oil: IDC (intangible drilling costs), intangible drilling costsУниверсальный русско-английский словарь > незапланированные затраты на бурение
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5 неосязаемые расходы на бурение
Oil&Gas technology intangible drilling costsУниверсальный русско-английский словарь > неосязаемые расходы на бурение
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6 расходы, которые невозможно возместить после бурения и завершения скважины
расходы, которые невозможно возместить после бурения и завершения скважины
(оплата труда, расходы на горючее, расходные материалы, рентные платежи)
[ http://slovarionline.ru/anglo_russkiy_slovar_neftegazovoy_promyishlennosti/]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > расходы, которые невозможно возместить после бурения и завершения скважины
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7 незапланированные затраты на бурение и разработку
Универсальный русско-английский словарь > незапланированные затраты на бурение и разработку
См. также в других словарях:
Intangible Drilling Costs - IDC — Costs to develop an oil or gas well for the elements that are not a part of the final operating well. Intangible drilling costs (IDCs) include all expenses made by an operator incidental to and necessary in the drilling and preparation of wells… … Investment dictionary
intangible drilling costs — Costs incurred incident to and necessary for the drilling and preparation of oil or gas wells for production that have no salvage value. Under I.R.C. No. 263, such costs may be deducted in the year paid rather than capitalized and depreciated … Black's law dictionary
intangible drilling costs — Costs incurred incident to and necessary for the drilling and preparation of oil or gas wells for production that have no salvage value. Under I.R.C. No. 263, such costs may be deducted in the year paid rather than capitalized and depreciated … Black's law dictionary
Intangible drilling and development costs — (IDC) Costs incurred in preparing well locations, drilling and deepening wells, and preparing wells for initial production up through the point of installing control valves. None of these functions, because of their nature, have salvage value.… … Energy terms
List of oil field acronyms — Contents 1 # 2 A 3 B 4 C … Wikipedia
Tax Preference Item — A type of income, normally tax free, that may trigger the alternative minimum tax (AMT) for taxpayers. Tax preference items include private activity municipal bond interest, the qualifying exclusion for small business stock and excess intangible… … Investment dictionary
незапланированные затраты на бурение — — [http://slovarionline.ru/anglo russkiy slovar neftegazovoy promyishlennosti/] Тематики нефтегазовая промышленность EN intangible drilling costs … Справочник технического переводчика
расходы, которые невозможно возместить после бурения и завершения скважины — (оплата труда, расходы на горючее, расходные материалы, рентные платежи) [http://slovarionline.ru/anglo russkiy slovar neftegazovoy promyishlennosti/] Тематики нефтегазовая промышленность EN intangible drilling and development costs … Справочник технического переводчика
environment — environmental, adj. environmentally, adv. /en vuy reuhn meuhnt, vuy euhrn /, n. 1. the aggregate of surrounding things, conditions, or influences; surroundings; milieu. 2. Ecol. the air, water, minerals, organisms, and all other external factors… … Universalium
tangible — Having or possessing physical form. Capable of being touched and seen; perceptible to the touch; tactile; palpable; capable of being possessed or realized; readily apprehensible by the mind; real; substantial @ tangible assets Assets with… … Black's law dictionary
Risk management — For non business risks, see risk, and the disambiguation page risk analysis Example of risk management: A NASA model showing areas at high risk from impact for the International Space Station. Risk management is the identification, assessment,… … Wikipedia