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1 franchise
I 1. ['fræntʃaɪz]1) pol. diritto m. di voto2) comm. esclusiva f., privativa f.2.modificatore comm. [business, chain] in franchisingII ['fræntʃaɪz]verbo transitivo AE (subcontract) concedere in esclusiva [product, service]* * *1) (the right to vote: Women did not get the franchise until the twentieth century.) diritto di voto2) (the exclusive right to sell or supply a certain product or service.) licenza* * *franchise /ˈfræntʃaɪz/n.1 (leg.) concessione, licenza: to have a franchise for a bus service, avere in concessione un servizio di autobus; to operate under franchise, operare su licenza; TV franchise, concessione televisiva2 (leg., market.) (diritto di) esclusiva; affiliazione commerciale; contratto di franchising3 [u] (leg.) diritto di voto; voto; suffragio: The franchise was extended to all adults over 18, il diritto di voto fu esteso a tutti gli adulti al di sopra dei 18 anni; universal franchise, suffragio universale4 (leg., fin., USA) licenza di costituzione di una società; ( anche) certificato di iscrizione al registro delle persone giuridiche● franchise business ► franchising □ franchise holder ► franchisee □ franchise stamp, francobollo in franchigia postale □ franchise tax, imposta di concessione; (fin., USA) imposta sulle società ( applicata a livello statale) □ on a franchise basis, su licenza; su concessione; in esclusiva; in franchising.(to) franchise /ˈfræntʃaɪz/v. t.* * *I 1. ['fræntʃaɪz]1) pol. diritto m. di voto2) comm. esclusiva f., privativa f.2.modificatore comm. [business, chain] in franchisingII ['fræntʃaɪz]verbo transitivo AE (subcontract) concedere in esclusiva [product, service] -
2 property damage deductible endorsement per accident basis
franchise par sinistre - dommages matériels - privation de jouissance (LGA)English-French insurance dictionari > property damage deductible endorsement per accident basis
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3 charter
1. n хартия, грамота2. n преимущественное право; привилегия, льгота3. n патент4. n документ, содержащий согласие государственного органа на создание корпорации5. n устав6. n мор. чартер, чартер-партия7. n сдача напрокат, прокат8. n групповой туризм на зафрахтованном транспортеthis travel firm specializes in charter — это бюро путешествий специализируется на групповом туризме
9. a чартерный10. v давать или даровать привилегию, льготу11. v выдавать разрешение на учреждение корпорации12. v сдавать внаём по чартеру13. v фрахтовать14. v давать напрокат, внаём, предоставлять в пользование по заказу15. v брать напрокат; нанимать, заказывать16. v учреждать, создаватьСинонимический ряд:1. engaged (adj.) engaged; hired; leased2. founding (adj.) first; founding; original3. agreement (noun) agreement; compact; contract4. deed (noun) conveyance; deed5. engagement (noun) engagement; lease6. franchise (noun) authorisation; authorization; commission; franchise; license; patent; permit; privilege; warranty7. treaty (noun) concession; constitution; guaranty; immunity; pact; settlement; treaty8. commission (verb) commission; establish; franchise9. hire (verb) borrow; contract; engage; hire; lease; let; rent; reserve; useАнтонимический ряд:buy; final; proscribe; purchase -
4 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
См. также в других словарях:
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