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41 leasehold
'lease·hold nto have sth on \leasehold etw gepachtet haben [o in [o zur] Pacht haben];to hold the/a \leasehold Pachtbesitz habenmodifier (land, property) Pacht- -
42 line
1) англ. линия ( связи)2) контур; электроцепь•- access line
- acoustic delay line
- acoustic line
- active line
- adjustable line
- air-strip transmission line
- air-suspend strip line
- alternate-phone line
- analog-junction line
- artificial-cable line
- artificial-transmission line
- associated line
- asymmetrical digital subscriber line
- audio-communication line
- automatic binary data link line
- available line
- backbone line
- balanced aerial line
- balanced cable line
- balanced line
- balanced transmission line
- beaded-transmission line
- branch bus line
- branch line
- bridging line
- bus line
- busy line
- cable line
- called line
- calling line
- carrier line
- central-office line
- coaxial line
- coaxial-cable line
- coaxial-transmission line
- common-talking line
- common-use line
- communication line
- compressed SLIP line
- contact-wire line
- control line
- coplanar transmission line
- coupled-transmission lines
- crawl line
- current line
- customer line
- data line
- data-conversion line
- data-transmission line
- dc line
- dead line
- dedicated line
- delay line
- dial line
- dialed line
- dial-up line
- digital active line
- digital delay line
- digital junction line
- digital relay line
- direct line
- disconnected line
- disengaged line
- distributed line
- drive line
- dual-use line
- end line
- exchange line
- exciting line
- exclusive line
- executive line
- exponential-transmission line
- extended-subscriber line
- external communication line
- faulted line
- feed line
- few-channel relay line
- fiber-optic communication line
- flyback line
- Fucashime-to-Camae line
- ground-return line
- hairpin line
- half-wave transmission line
- helix line
- helix-transmission line
- home line
- horizontal line
- hot line
- idle line
- inactive line
- incoming local line
- incoming trunk line
- individual line
- Indonesia-to-Singapore coaxial-cable line
- inductive-communication line
- interconnection line
- internal communication line
- internal connection line
- international communication line
- interswitchboard line
- intraareal relay line
- inverted-microstrip line
- land line
- leased line
- Lecher line
- limiting mode line
- link line
- load line
- local cable line
- local line
- locked-in line
- long line
- long-distance line
- loss-free line
- lossy line
- lunar line
- magnetostatic delay line
- main line
- main radio relay line
- matched transmission line
- microslot line
- microstrip line
- microwave acoustic delay line
- mismatch-slotted line
- multidrop line
- multistation party line
- multiterminal line
- nonresonant line
- nonshielded transmission line
- nonuniform transmission line
- n-wire subscriber line
- offnet access line
- open-circuited line
- open-phase line
- outer communication line
- outgoing line
- outward line
- Pacific Ocean cable line
- party line
- phase-compensating line
- phasing line
- physical line
- pipeline-microwave line
- point-to-point line
- poor quality line
- printer line
- private line
- public line
- quarter-wave line
- quartz delay line
- radio-frequency line
- radio-frequency transmission line
- receiving line
- reflection line
- relay line
- remote subscriber line
- reporting line
- reserved line
- retrace line
- return line
- ring power transmission line
- road communication line
- scan line
- scanning line
- semipermanent line
- shielded transmission line
- signal line
- signaling line
- single-cable communication line
- single-interval tropospheric line
- single-subscriber line
- single-wire communication line
- single-wire line
- slotted line
- sonic delay line
- space communication line
- special-grade access line
- spectrum line
- strip line
- strip transmission line
- strobe line
- stub-supported line
- submarine line
- submarine-cable line
- subscriber line
- surface wave line
- surface wave transmission line
- T1 line
- T3 line
- tapped-delay line
- telecommunication line
- telegraph line
- telephone line
- terrestrial line
- three-cable communication line
- tie line
- toll line
- transatlantic fiber optic communication line
- transatlantic telephone line
- transocean-telegraph line
- transverse-junction line
- traveling line
- tropospheric line
- trunk junction line
- trunk line
- tunnel guide line
- TV-line
- two-cable communication line
- two-wire communication line
- two-wire line
- two-wire-rail line
- unbalanced line
- unbalanced transmission line
- uniform line
- uniform transmission line
- waiting line
- waveguide line
- wire lineEnglish-Russian dictionary of telecommunications and their abbreviations > line
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43 property
n1) собственность, имущество2) земельная собственность, земельный участок4) свойство, качество
- abandoned property
- agrarian property
- alien property
- attached property
- beneficial property
- business property
- cargo properties
- charged property
- city property
- collective property
- common property
- communal property
- community property
- company property
- contaminated property
- cooperative property
- corporate property
- corporation property
- damaged property
- debt-financed property
- depreciable property
- discarded property
- domestic properties
- estate property
- exhibition property
- external property
- federal property
- financial property
- fixed property
- foreign property
- freehold property
- funded property
- government-owned property
- group property
- house property
- immovable property
- income-producing property
- income-yielding property
- incorporeal property
- individual property
- industrial property
- insurable property
- insured property
- intangible property
- intellectual property
- joint property
- landed property
- leased property
- leasehold property
- like-kind property
- low rise property
- mixed property
- mortgaged property
- movable property
- municipal property
- municipal residential property
- national property
- nationalized property
- natural property of commodity
- ordinary income property
- ownerless property
- partnership property
- personal property
- plant property
- pledged property
- private property
- public property
- rateable property
- real property
- rented property
- residential property
- seized property
- separate property
- state property
- state and public property
- state-owned property
- statistical property
- stolen property
- surplus property
- tangible property
- taxable property
- taxable immovable property
- taxable movable property
- town property
- trust property
- unalienable property
- underlying property
- unencumbered property
- wearing property
- property in goods
- property in land
- property in municipal ownership
- property of the firm
- property of state
- property under arrest
- property claimed as exempt
- property lodged with a bank
- property pledged as collateral
- property reserved
- acquire real property
- administer property
- alienate property
- auction off a borrower's property
- bequeath property
- detach property in trust
- enjoy property
- inherit property
- insure property
- make a property over
- mortgage property
- obtain property
- pawn property
- place property under embargo
- possess property
- register property
- sell property at a gain
- surrender property
- use propertyEnglish-russian dctionary of contemporary Economics > property
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44 let
1. n сдача внаём2. n сдающееся внаём помещениеthe house is to let, inquire within — дом сдаётся внаём, об условиях справляться здесь
3. n разг. наниматель4. v пускатьlet down — опускать, спускать
let out — выпускать, освобождать
let to bail — выпускать на поруки; выпущенный на поруки
5. v впускать6. v выпускатьto let the water out of the bathtub — выпустить воду из ванны, спустить ванну
let go — пускать; пустить; выпускать из рук; выкинуть из головы
7. v пропускать8. v шотл. стрелять, выпускать заряд или стрелуlet him do what he lists — пусть он делает, что хочет или что ему нравится
9. v сдавать внаём, в аренду10. v сдаваться внаём, в арендуhow much does the house let for? — за сколько сдаётся дом?, какая арендная плата за дом?
let on hire — сдавать внаем; сданный внаем
to let things rip — быть беспечным, плевать на всё
11. n спорт. незасчитанная подача; незасчитанное очкоlet! — «не считается!»
12. n арх. помеха, препятствие13. v арх. мешать, препятствовать, служить помехойСинонимический ряд:1. allow (verb) admit; allow; authorise; authorize; consent; consent to; grant; have; leave; permit; sanction; suffer; tolerate2. allowed (verb) allowed; had; left; permitted; suffered3. fail (verb) disappoint; fail4. hired (verb) chartered; hired; leased; rented5. rent (verb) charter; hire; lease; rent; subletАнтонимический ряд:contravene; counteract; defeat; disallow; frustrate; halt; hinder; hold; impede; inhibit; keep; obstruct; oppose; prohibit -
45 depreciation
Gen Mgtan allocation of the cost of an asset over a period of time for accounting and tax purposes. Depreciation is charged against earnings, on the basis that the use of capital assets is a legitimate cost of doing business. Depreciation is also a noncash expense that is added into net income to determine cash-flow in a given accounting period.EXAMPLETo qualify for depreciation, assets must be items used in the business that wear out, become obsolete, or lose value over time from natural causes or circumstances, and they must have a useful life beyond a single tax year. Examples include vehicles, machines equipment, furnishings, and buildings, plus major additions or improvements to such assets. Some intangible assets also can be included under certain conditions. Land, personal assets, stock, leased or rented property, and a company’s employees cannot be depreciated.Straight-line depreciation is the most straightforward method. It assumes that the net cost of an asset should be written off in equal amounts over its life. The formula used is:(Original cost – scrap value)/Useful life (years)For example, if a vehicle cost $20,000 and can be expected to serve the business for seven years, its original cost would be divided by its useful life:(30,000 – 2,000)/7 = 4,000 per yearThe $4,000 becomes a depreciation expense that is reported on the company’s year-end income statement under “operation expenses.”In theory, an asset should be depreciated over the actual number of years that it will be used, according to its actual drop in value each year. At the end of each year, all the depreciation claimed to date is subtracted from its cost in order to arrive at its book value, which would equal its market value. At the end of its useful business life, any undepreciated portion would represent the salvage value for which it could be sold or scrapped.For tax purposes, some accountants prefer to use accelerated depreciation to record larger amounts of depreciation in the asset’s early years in order to reduce tax bills as soon as possible. In contrast to the straight-line method, the declining-balance method assumes that the asset depreciates more in its earlier years of use. The table opposite compares the depreciation amounts that would be available, under these two methods, for a $1,000 asset that is expected to be used for five years and then sold for $100 in scrap.The depreciation method to be used for a particular asset is fixed at the time that the asset is first placed in service. Whatever rulesor tables are in effect for that year must be followed as long as the asset is owned.Depreciation laws and regulations change frequently over the years as a result of government policy changes, so a company owning property over a long period may have to use several different depreciation methods. -
46 England, George
[br]b. 1811 or 1812 Newcastle upon Tyne, Englandd. 4 March 1878 Cannes, France[br]English locomotive builder who built the first locomotives for the narrow-gauge Festiniog Railway.[br]England trained with John Penn \& Sons, marine engine and boilermakers, and set up his own business at Hatcham Iron Works, South London, in about 1840. This was initially a general engineering business and made traversing screw jacks, which England had patented, but by 1850 it was building locomotives. One of these, Little England, a 2–2– 2T light locomotive owing much to the ideas of W.Bridges Adams, was exhibited at the Great Exhibition of 1851, and England then prospered, supplying many railways at home and abroad with small locomotives. In 1863 he built two exceptionally small 0–4–0 tank locomotives for the Festiniog Railway, which enabled the latter's Manager and Engineer C.E. Spooner to introduce steam traction on this line with its gauge of just under 2 ft (60 cm). England's works had a reputation for good workmanship, suggesting he inspired loyalty among his employees, yet he also displayed increasingly tyrannical behaviour towards them: the culmination was a disastrous strike in 1865 that resulted in the loss of a substantial order from the South Eastern Railway. From 1866 George England became associated with development of locomotives to the patent of Robert Fairlie, but in 1869 he retired due to ill health and leased his works to a partnership of his son (also called George England), Robert Fairlie and J.S.Fraser under the title of the Fairlie Engine \& Steam Carriage Company. However, George England junior died within a few months, locomotive production ceased in 1870 and the works was sold off two years later.[br]Bibliography1839, British patent no. 8,058 (traversing screw jack).Further ReadingAspects of England's life and work are described in: C.H.Dickson, 1961, "Locomotive builders of the past", Stephenson Locomotive Society Journal, p. 138.A.R.Bennett, 1907, "Locomotive building in London", Railway Magazine, p. 382.R.Weaver, 1983, "English Ponies", Festiniog Railway Magazine (spring): 18.PJGR -
47 LL
LL, land lineсв подземная кабельная линия————————LL, latent lethality————————LL, launch and landingвзлет и посадка; ркт пуск и приземление————————LL, leased lineсв арендуемая линия————————LL, Legislative Liaison (Office)————————LL, light lineав цепь световых маяков————————LL, Бр light lorry————————LL, limit load————————LL, limiting level————————LL, live load————————LL, load limit————————LL, load listпогрузочная ведомость; опись груза————————LL, loudness level————————LL; L/L, low levelнизкий уровень; малая высота————————LL; L/L, lower limitEnglish-Russian dictionary of planing, cross-planing and slotting machines > LL
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