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1 planmäßige Abschreibung
planmäßige Abschreibung f RW, STEUER scheduled depreciation, regular depreciation, systematic depreciation (Verteilung der AK/HK abnutzbarer Wirtschaftsgüter über die betriebsgewöhnliche Nutzungsdauer, allocation of the cost of fixed assets over the estimated useful life; Gegensatz: außerplanmäßige Abschreibung = non-scheduled depreciation = unplanned depreciation; cf Wertminderungstest)Business german-english dictionary > planmäßige Abschreibung
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2 Abschreibungsbetrag
Abschreibungsbetrag m 1. RW (AE) allowance for depreciation, (BE) depreciation allowance, amount of depreciation, depreciable amount; 2. STEUER writing-down allowance* * *m 1. < Rechnung> allowance for depreciation (AE), capital allowance (BE), depreciable amount; 2. < Steuer> writing-down allowance* * *Abschreibungsbetrag
amount of depreciation, depreciable amount, amount written off, [allowance for] depreciation, depreciation allowance (Br.), depreciation charge;
• zusätzlich gewährter Abschreibungsbetrag balancing allowance (Br.);
• jährlicher Abschreibungsbetrag annual allowance (Br.), annual rate of depreciation;
• laufender Abschreibungsbetrag systematic allowance for depreciation;
• laufender Abschreibungsbetrag [vom 2. Jahr] writing-down allowance (Br.);
• voller Abschreibungsbetrag full allowance (Br.). -
3 laufender Abschreibungsbetrag (vom 2. Jahr)
laufender Abschreibungsbetrag
systematic allowance for depreciation
laufender Abschreibungsbetrag (vom 2. Jahr)
writing-down allowance (Br.)Business german-english dictionary > laufender Abschreibungsbetrag (vom 2. Jahr)
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