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1 délai de carence
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2 délai
délai [delε]1. masculine nouna. ( = temps accordé) time limit• c'est un délai trop court pour... it's too short a time for...• respecter or tenir les délais to meet the deadlineb. ( = période d'attente) waiting periodc. ( = sursis) extension• il va demander un délai pour achever le travail he's going to ask for more time to finish off the job• il faut payer avant le 15, dernier délai it must be paid by the 15th at the latest• le 15 octobre, dernier délai pour les inscriptions 15 October is the closing date for registration2. compounds━━━━━━━━━━━━━━━━━* * *delɛnom masculin1) ( période accordée)les délais sont trop courts or serrés — there isn't enough time
2) ( période d'attente)dans les meilleurs or plus brefs délais — as soon as possible
sans délai — [agir] immediately
3) ( période supplémentaire) extension•Phrasal Verbs:* * *delɛ1. nm1) (= attente) waitComptez un délai de livraison de 10 jours. — Allow 10 days for delivery.
2) (= sursis) extensionJ'ai demandé un délai d'une semaine. — I've asked for a week's extension.
3) (= temps accordé) time limità bref délai (= dans un futur proche) — shortly, very soon, (= sur le champ) at short notice
2. délais nmpl(= temps accordé) time limit* * *délai nm1 ( période accordée) period of time; ( date limite) deadline, final date; tu as un délai de 10 jours pour payer you have (a period of) 10 days in which to pay; dans un délai de 24 heures/6 mois within 24 hours/6 months; faire qch dans le délai prescrit to do sth within the allotted ou prescribed time; rester dans les délais to meet the deadline; les délais sont trop courts or serrés there isn't enough time; à l'expiration de ce délai when the allotted time expires, when the deadline is reached; fixer un délai to set a time limit, to fix a deadline; respecter un délai to stick to ou meet a deadline; dernier délai pour les inscriptions, mardi 2 mai final date for registration, Tuesday 2 May;2 ( période d'attente) abaisser or réduire or raccourcir un délai to reduce ou shorten ou cut the waiting time; le délai moyen tourne autour de six mois the average wait is about six months; comptez trois semaines de délai pour l'obtention d'un visa/pour la livraison allow three weeks to get a visa/for delivery; le délai écoulé depuis la demande/commande the time since the application was made/the order was placed; dans les meilleurs or plus brefs délais as soon as possible; sans délai [agir] without delay, immediately; demander le retrait sans délai de l'armée to demand the immediate withdrawal of the army;3 ( période supplémentaire) extension; obtenir un délai to get an extension; demander/accorder un délai to ask for extra ou more/grant extra time; accorder un délai à un débiteur to allow a debtor (more) time to pay; proroger un délai to extend a deadline; je t'accorde un délai de dix jours I'll give you ten days' grace.délai d'amortissement payback period; délai de grâce grace period; délai de livraison delivery ou lead time (pour qch on sth); délai de préavis (period of) notice; délai de réflexion time to think; délai de rétraction Comm cooling-off period; délai de rigueur deadline.[delɛ] nom masculin1. [répit] extension (of time)a. [avant réponse] time to thinkb. [avant de signer un contrat] cooling-off period2. [temps fixé] time limit3. [période d'attente] waiting periodil faut un délai de trois jours avant que votre compte soit crédité the cheque will be credited to your account after a period of three working days4. DROIT————————dans les délais locution adverbiale————————dans les meilleurs délais locution adverbiale,dans les plus brefs délais locution adverbialedans un délai de locution prépositionnelle————————sans délai locution adverbiale -
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
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