Перевод: со всех языков на английский

с английского на все языки

to+divide+property

  • 61 fra

    prep between
    fra Roma e Londra between Rome and London among
    fra questi ragazzi out of all these boys
    fra di noi between you and me
    fra l'altro what's more in
    fra breve in a very short time, soon
    fra tre giorni in three days fra sé e sé to himself/herself
    * * *
    fra1 prep.
    1 (spec. riferito a due persone o cose, o a due gruppi di persone o cose) between; (rar.) betwixt: fra me e te, between you and me; fra noi ( due), between you and me (o between ourselves); fra lui e me ci sono 13 anni di differenza, there are 13 years between him and me; i rapporti fra i due stati sono molto migliorati, relations between the two countries have greatly improved; la cosa resta fra me e te, fra noi ( due), it's between you and me, between us (two); il treno si è fermato fra Padova e Venezia, the train stopped between Padua and Venice; fra le due fazioni c'è sempre stata grande rivalità, there's always been great rivalry between the two factions; la strada corre fra due lunghi filari di alberi, the road runs between two long rows of trees; il fiume scorre fra alte rive, the river flows between high banks; fra i due prodotti non c'è differenza, there's no difference between the two products // portare qlco. fra le braccia, to carry sthg. in one's arms // tenere qlco. fra i denti, to hold sthg. in (o between) one's teeth // vivere fra speranza e angoscia, to alternate between hope and anxiety // essere incerti fra il sì e il no, to be undecided // dire, parlare, pensare fra sé ( e sé), to say, talk, think to oneself: ''Questa è la volta buona'', pensai fra me ( e me), ''This is my chance'', I thought to myself
    2 ( riferito a più di due) among, amongst: il paesino sorge fra le montagne, the village lies among the mountains; una festa fra amici, a party among friends; nascondersi fra i cespugli, to hide among the bushes; stanno parlando fra loro, they are talking among themselves; ''Non trovo il passaporto'' ''Hai guardato fra le tue carte?'', ''I can't find my passport'' ''Have you looked among your papers?''; perdersi fra la folla, to get lost among (o in) the crowd // fra l'altro, le altre cose, among other things; ( inoltre) besides // fra una cosa e l'altra, what with one thing and another // fra lo stipendio e i lavori extra guadagna un sacco di soldi, what with his salary and all the extra work he does, he earns heaps of money // fra tutti i miei impegni non ho più un momento libero, what with all my commitments, I never have a spare moment // fra tutti saranno stati una quarantina, there must have been about forty of them in all
    3 ( in mezzo a) amid, amidst: fra gli applausi, amid (st) applause; fra le risate, amid (st) laughter
    4 (con valore partitivo o dopo un superl. rel.) among; of: alcuni fra i miei colleghi, some of my colleagues; c'è qualcuno fra voi che può assumersi l'incarico?, can anyone among you take the job on?; Boccaccio è uno fra i più grandi scrittori del Trecento, Boccaccio is one of the greatest writers of the 14th century // primo fra tutti, first of all // uno fra mille, one in a thousand
    5 ( in espressioni di tempo) in, within: fra una settimana, in (o within) a week (o in a week's time); fra due ore, in two hours; fra poco, fra breve, fra non molto, in a short time (o shortly o soon); ci vediamo fra una ventina di minuti, see you in about twenty minutes; i lavori si svolgeranno fra settembre e ottobre, the work will take place in September and October (o from September to October) // saremo da voi fra le 5 e le 6, we'll be with you between 5 and 6 o'clock
    6 ( per indicare un valore approssimativo): una distanza fra i 60 e i 70 km, a distance of about 60 to 70 km; guadagna fra i 2.000 e i 2.500 euro al mese, he earns between 2,000 and 2,500 euros a month // ci vogliono tre ore fra andare e tornare, it takes three hours there and back
    7 (con valore distr.) among: dividere una proprietà fra gli eredi, to divide a property among the heirs; fra tutti, avevamo solo pochi spiccioli, we had very little change among us; dividetelo fra voi, share it among yourselves.
    fra2 s.m. ( frate) Brother: fra Giovanni, Brother John.
    * * *
    I [fra] prep
    See:
    II [fra] sm
    See:
    * * *
    I [fra] II [fra]
    sostantivo maschile brother
    * * *
    fra1
    /fra/
    →  tra.
    ————————
    fra2
    /fra/
    sostantivo m.
    brother; fra Nicola Brother Nicola.

    Dizionario Italiano-Inglese > fra

  • 62 dzia|ł

    m (G działu) 1. (nauki, sztuki) branch
    - dział matematyki/biologii a branch of mathematics/biology
    2. (w czasopiśmie, książce) section
    - jego opowiadanie wydrukowano w dziale literackim his short story was printed in the literary section
    - dział sportowy/ekonomiczny gazety the sports/economics section a. pages of a newspaper
    3. (instytucji, sklepu) department
    - dział personalny/księgowości the personnel/accounts a. accounting department
    - dział obuwniczy/meblowy the shoe/furniture department
    4. Prawo zw. pl (podział majątku) division
    - działy rodzinne the division of family property
    - działy majątkowe estate distribution
    - dostać a. wziąć coś w dziale to inherit sth
    5. Prawo (część własności) portion, entitlement
    - zrzec się działu to relinquish one’s portion a. inheritance
    - □ dział wodny a. wód Geog. watershed, divide US

    The New English-Polish, Polish-English Kościuszko foundation dictionary > dzia|ł

  • 63 odgranicz|yć

    pf — odgranicz|ać pf vt 1. (stanowić granicę) to divide (off), to separate
    - rzeka odgraniczała jedną część wsi od drugiej the river divided the village into two parts
    - nitki autostrady odgraniczone pasem zieleni the lanes of a motorway separated by a central reserve
    2. przen. (rozróżnić) to differentiate, to separate
    - odgraniczać dobro od zła to differentiate between good and evil
    - odgraniczyć istotne problemy od mniej ważnych to separate the crucial issues from the less important ones
    odgraniczyć sięodgraniczać się książk. 1. (odróżnić się) to differ, to separate
    - głowa boa dusiciela wyraźnie odgranicza się od reszty ciała the head of the boa constrictor differs distinctly from the rest of its body
    2. (oddzielić) to fence in
    - odgraniczył się płotem he fenced in his property
    3. przen. (odizolować się) to isolate oneself, to shut (oneself) off (od kogoś from sb)

    The New English-Polish, Polish-English Kościuszko foundation dictionary > odgranicz|yć

  • 64 przen|ieść

    pf — przen|osić impf (przeniosę, przeniesiesz, przeniesie, przeniósł, przeniosła, przenieśli — przenoszę) vt 1. (niosąc, umieścić gdzie indziej) to carry [książki, stół, bagaż]
    - przeniósł ją przez próg he carried her across the threshold
    - przenosili meble do innego pokoju they were moving the furniture to another room
    - przeniósł niewiadomą z jednej strony równania na drugą he transferred an unknown from one side of the equation to the other
    - przenosiła ciężar ciała z jednej nogi na drugą she shifted the weight of her body from one leg to the other
    2. (rozprzestrzenić) to carry, to spread [choroby, zarazki]; to transplant [modę, zwyczaje]
    - komary przenoszą malarię malaria is carried by mosquitoes
    - choroby przenoszone drogą płciową sexually transmitted a. transmissible diseases
    - wiatr przenosił szybko ogień na inne domy the wind rapidly spread the fire to other buildings
    3. (ulokować w innym miejscu) to transfer, to move
    - przenieść szkołę do innego budynku to transfer a school to a different building
    4. (zmienić sytuację) to transfer
    - przenieść kogoś na inne stanowisko to transfer a. move sb to a different post
    - przenieść coś na ekran/scenę książk. to adapt sth for a. to transfer sth to the screen/stage
    - autor przeniósł na papier swoje rozważania the author transferred his thoughts (on)to paper
    - malarz przeniósł na płótno to ważne wydarzenie historyczne the artist committed this important historic event to canvas książk.
    - film przeniósł nas w lata 70. the film transported us back to the seventies
    - przenieśli go na emeryturę a. w stan spoczynku he was retired a. pensioned off
    5. (odtworzyć) to transfer
    - poprawki korektorskie przeniono na czystopis the proof-reader’s corrections have been transferred onto the fair copy
    - rysunek z książki przeniósł na karton he copied a drawing from the book onto cartridge paper
    6. przen. (przelać) to transfer [uczucia, prawa autorskie]
    - przeniosła miłość z męża na dziecko she transferred her love from her husband onto her child
    - przeniósł całą agresję z brata na bratową he transferred all the aggression he felt towards his brother onto his sister-in-law
    - przeniósł prawa majątkowe na syna he transferred the property to his son
    7. pot. to divide [wyraz] przenieść się – przenosić się 1. (zmienić miejsce pobytu) to move
    - przenieść się do innego miasta/na inny wydział to move to a different town/department
    - po podwieczorku przenieśli się do ogrodu after tea they moved into the garden
    2. (zostać przeniesionym) to move, to transfer
    - przenieśmy się teraz dwieście lat wstecz let’s now move two hundred years back a. into the past
    - ogień przenosił się na inne domy/na dach the fire was spreading to other buildings/onto the roof
    - szkoła przeniosła się do nowego budynku the school was moved a. was transferred to a new building, the school moved a. transferred to a new building
    - wiadomości przeniosły się pocztą pantoflową the news spread through the grapevine
    przenieść się do wieczności/na łono Abrahama to go to glory, to (go to) meet one’s Maker
    - przenieść się myślą a. myślami do kogoś/czegoś książk. to turn one’s thoughts to sb/sth
    - przeniosła się myślą do lat wczesnej młodości she turned her thoughts to her early youth, her thoughts went back to her early youth
    - przenieść wzrok a. spojrzenie a. oczy z kogoś/czegoś na kogoś/coś to turn one’s eyes from sb/sth onto sb/sth, to move one’s gaze from sb/sth to sb/sth
    - przeniosła wzrok z matki na ojca her gaze moved a. she moved her gaze from her mother to her father

    The New English-Polish, Polish-English Kościuszko foundation dictionary > przen|ieść

  • 65 отделя

    отделя̀,
    отдѐлям гл.
    1. separate, detach, disjoin, sever; dissever; set off/apart, mark off, dissociate, disconnect, disunite; \отделя истината от лъжата distinguish truth from falsehood; winnow out the true from the false; \отделя плявата от житото divide chaff from grain; sift the true from the false; \отделя с преграда partition/screen off; \отделя със завеса curtain off; \отделя със запетаи mark off by commas; \отделя със скоби set off by brackets; \отделя формата от съдържанието dissociate form from content; \отделя Църквата от държавата disestablish the church;
    2. ( отбирам, избирам) pick (out), single out, select, choose;
    3. ( посвещавам) devote, spare; ( определям, предназначавам) allot, allocate (to), earmark (for); \отделя време за spare the time for; take time off to (do s.th.); \отделя място за give/spare room for, ( във вестник и пр.) devote/allocate space to; \отделя от дохода си spare out of o.’s income (for); \отделя пари allot money for; \отделя средства set aside/apart funds, allocate funds;
    4. ( скътвам, пестя) put by/aside, save; \отделя за черни дни put aside for a rainy day; \отделя от залъка си stint o.s. of food (да in order to), pinch and scrape (in order to);
    5. физиол. secrete; ( топлина, газове и пр.) evolve, release, give off; emanate; emit; yield; ( пара, въздух) exhale; ( излишни вещества) excrete, eliminate; ( течност) exude;
    6. хим. liberate;
    \отделя се 1. move away (from); separate, get detached; (за човек и пр.) detach o.s., part, separate o.s. (from), leave s.o.’s side; cut loose; cut o.s. off (from); (за път) branch off; (за предмет) get/become detached, detach itself; (за горен пласт и пр.) come off/away; (за кора) peel off; не се \отделя от keep near; cling to; not leave s.o.’s side; не се отделяме един от друг keep up with each other; stick together; be inseparable; \отделя се от земята (за самолет) take off, leave the ground; (за плавателен съд) \отделя се от кей depart from a quay, put off (from a pier); \отделя се от обществото withdraw from/cut o.s. off from society; \отделя се от пристанището pull away from the quayside; \отделя се от тълпа break away from/step out of a crowd; \отделя се от федерация secede from a federation;
    2. ( различавам се) be distinguished; ( изпъквам) stand out; \отделя се на фона на stand out against;
    3. ( отчуждавам се) become estranged (from);
    4. ( заживявам отделно от близките си) set up o.’s own home; set up a separate establishment; live on o.’s own; отделяме се set up house together;
    5. (за учреждение) be organized (as a separate institution);
    6. (за пара, газ и пр.) be given off, be liberated; ( във вид на пара, пот и пр.) transpire; • \отделя син/дъщеря give a son/daughter his/her share of the property.

    Български-английски речник > отделя

  • 66 χηρωσταί

    χηρ-ωσταί, ῶν, οἱ,
    A far-off kinsmen, who seize and divide among themselves the property of one who dies without heirs ([etym.] χῆρος)

    , χηρωσταὶ δὲ διὰ κτῆσιν δατέοντο Il.5.158

    , cf. Hes.Th. 607 (v. Sch. ad loc.), Q.S.8.299, Hsch., = οἱ μακρόθεν (or πόρρωθεν) συγγενεῖς (also expld. = ὀρφανιστής, one who acts as a guardian to widows and orphans, Eust.533.30). (Compd. of χηρο- 'abandoned' and - ωστᾱ- from -ω-δ-τᾱ-, nomen agentis of ω-δ-, cf. Skt. ā´ dā- 'receive'; and Lat. hērēd- (ĝhēro + ē-d-).)

    Greek-English dictionary (Αγγλικά Ελληνικά-λεξικό) > χηρωσταί

  • 67 πούς

    πούς, ποδός
    Grammatical information: m.
    Meaning: `foot', also metaph. in several. mean. (Il.).
    Other forms: Dor. πώς, πός; s.bel.
    Dialectal forms: Myc. podako n. of an ox, Chantraine Rev. de phil. 89, 13. Myc. tiripo.
    Compounds: Very often in compp., e.g. Πόδ-αργος m. n. of a horse (Il.; = Myc. podako n. of an ox [Chantraine Rev. de phil. 89, 13]?), also as appellative `swift- (white-?) footed' (Lyc.; cf. ἀργί-πους s. ἀργός); τρί-πους (- πος) `three-footed', m. `tripod' (Il.; Myc. tiripo; on ποδ- as 2. member extensiv. Sommer Nominalkomp. 28 ff.). With ιο-suffix (hypostases), e.g. ἐμ-πόδ-ιος `at one's feet, in the way, obstuctive' (IA.), ὑπο-πόδ-ιον n. `footstool' (LXX, hell. inscr. a. pap.).
    Derivatives: 1. Dimin. πόδ-ιον n. (Epich., Hp.; on ὑπο-πόδ-ιον ab.), - άριον n. (com.), - ίσκος m. (Herod.; Myc. tiripodiko). Further subst. 2. ποδ-εῖα n. pl. des. of a footware, approx. `leggings' (Critias, com.); 3. - εών, - εῶνος m. `foot-end of an animal skin, strip, sheet' (Ion., Theoc. a. o.); 4. - ία f. `sail-sheet' (Gloss., Serv. ad Verg.; Scheller Oxytonierung 29 n. 3, 54); 5. - ίδες f. pl. des. of a footware (Poll.); 6. - ότης f. `the property of being provided with feet' (Arist.; artificial formation, s. Scheller l.c.); 7. - ωμα n. `floor, base' (pap.; on the nomin. abl. Chantraine Form. 187). Adj. 8. - ιαῖος `measuring one foot' (IA.); - ικός `concerning a metrical foot' (Aristid. Quint.). Verbs 9. - ίζομαι `to be bound by the feet' (S., X.), also metr. `to divide in feet, to scan' (Eust.), with - ισμός m. `measuring by feet' (sp.), - ίστρα f. `foot-trap' (AP); also w. prefix, e.g. ἐμ-ποδ-ίζω `to bind the feet' (Hdt., A.), but usu. = `to hinder, to obstruct' (Att.) to ἐμποδ-ών (s.v.), ἐμπόδιος (s. ab.); ἀνα-ποδ-ίζω `to make to step back, to call back, to go back' (IA.; hypostasis); 10. - όω, - όομαι with - ωτός `to tighten the sail-sheet, to be provided with feet' (Lyc. a.o.).
    Origin: IE [Indo-European] [790] * pod- `foot'
    Etymology: Old des. of the foot, in most languages either unchanged as sonsonantstem or in transformed or. enlarged form maintained: Arm. ot-k` pl. = πόδες, to which acc. a. nom. sg. ot-n, prop. acc. = πόδα, IE *pód-m̥; with lenthened grade Germ., e.g. OWNo. fōtr, OE fēt pl. from PGm. * fōt-iz, IE *pṓd-es; to this with innovation after the u-st. e.g. Goth. fōt-u-s (acc. fōt-u \< IE *pṓd-m̥); with e-grade Lat. pēs, ped-is; with unrecogn. quality Skt. pā́t, acc. pā́d-am, gen. pad-ás; so old qualitative and quantitative ablaut IE *pē̆d-: pō̆d-. The e-grade is retained in Greek in a series of derivations: πέδη, πέζα, πεζός, πέδον, πέδιλον, πεδά (s. vv.); further old zero grade in ἔπιβδα (s. v.). -- Thematic enlargement in Lith. pãd-a-s `sole of the foot, threshing-floor etc.', Slav., e.g. Russ. pód `bottom, ground, plank-bed', perh. also in Hitt. pat(a)- (Luw. pati-) `foot'. Also Toch. A pe, B paiyye `foot' contains an enlargement, perh. a i̯o-suffix like πεζός a. o. (v. Windekens Orbis 10, 383 f.). -- The orig. lengthened grade of the nom. sg. is in Greek found only in Dor. πώς (only H.); for it Dor. πός, Hom. τρί-πος after the oblique forms; Att. etc. πούς like δούς a.o.; not certainly explained (Schwyzer 565 n. 3). -- Details from several languages with lit. in the dict.; cf WP. 2, 23ff., Pok. 790f.
    Page in Frisk: 2,587-588

    Greek-English etymological dictionary (Ελληνικά-Αγγλικά ετυμολογική λεξικό) > πούς

  • 68 ποδός

    πούς, ποδός
    Grammatical information: m.
    Meaning: `foot', also metaph. in several. mean. (Il.).
    Other forms: Dor. πώς, πός; s.bel.
    Dialectal forms: Myc. podako n. of an ox, Chantraine Rev. de phil. 89, 13. Myc. tiripo.
    Compounds: Very often in compp., e.g. Πόδ-αργος m. n. of a horse (Il.; = Myc. podako n. of an ox [Chantraine Rev. de phil. 89, 13]?), also as appellative `swift- (white-?) footed' (Lyc.; cf. ἀργί-πους s. ἀργός); τρί-πους (- πος) `three-footed', m. `tripod' (Il.; Myc. tiripo; on ποδ- as 2. member extensiv. Sommer Nominalkomp. 28 ff.). With ιο-suffix (hypostases), e.g. ἐμ-πόδ-ιος `at one's feet, in the way, obstuctive' (IA.), ὑπο-πόδ-ιον n. `footstool' (LXX, hell. inscr. a. pap.).
    Derivatives: 1. Dimin. πόδ-ιον n. (Epich., Hp.; on ὑπο-πόδ-ιον ab.), - άριον n. (com.), - ίσκος m. (Herod.; Myc. tiripodiko). Further subst. 2. ποδ-εῖα n. pl. des. of a footware, approx. `leggings' (Critias, com.); 3. - εών, - εῶνος m. `foot-end of an animal skin, strip, sheet' (Ion., Theoc. a. o.); 4. - ία f. `sail-sheet' (Gloss., Serv. ad Verg.; Scheller Oxytonierung 29 n. 3, 54); 5. - ίδες f. pl. des. of a footware (Poll.); 6. - ότης f. `the property of being provided with feet' (Arist.; artificial formation, s. Scheller l.c.); 7. - ωμα n. `floor, base' (pap.; on the nomin. abl. Chantraine Form. 187). Adj. 8. - ιαῖος `measuring one foot' (IA.); - ικός `concerning a metrical foot' (Aristid. Quint.). Verbs 9. - ίζομαι `to be bound by the feet' (S., X.), also metr. `to divide in feet, to scan' (Eust.), with - ισμός m. `measuring by feet' (sp.), - ίστρα f. `foot-trap' (AP); also w. prefix, e.g. ἐμ-ποδ-ίζω `to bind the feet' (Hdt., A.), but usu. = `to hinder, to obstruct' (Att.) to ἐμποδ-ών (s.v.), ἐμπόδιος (s. ab.); ἀνα-ποδ-ίζω `to make to step back, to call back, to go back' (IA.; hypostasis); 10. - όω, - όομαι with - ωτός `to tighten the sail-sheet, to be provided with feet' (Lyc. a.o.).
    Origin: IE [Indo-European] [790] * pod- `foot'
    Etymology: Old des. of the foot, in most languages either unchanged as sonsonantstem or in transformed or. enlarged form maintained: Arm. ot-k` pl. = πόδες, to which acc. a. nom. sg. ot-n, prop. acc. = πόδα, IE *pód-m̥; with lenthened grade Germ., e.g. OWNo. fōtr, OE fēt pl. from PGm. * fōt-iz, IE *pṓd-es; to this with innovation after the u-st. e.g. Goth. fōt-u-s (acc. fōt-u \< IE *pṓd-m̥); with e-grade Lat. pēs, ped-is; with unrecogn. quality Skt. pā́t, acc. pā́d-am, gen. pad-ás; so old qualitative and quantitative ablaut IE *pē̆d-: pō̆d-. The e-grade is retained in Greek in a series of derivations: πέδη, πέζα, πεζός, πέδον, πέδιλον, πεδά (s. vv.); further old zero grade in ἔπιβδα (s. v.). -- Thematic enlargement in Lith. pãd-a-s `sole of the foot, threshing-floor etc.', Slav., e.g. Russ. pód `bottom, ground, plank-bed', perh. also in Hitt. pat(a)- (Luw. pati-) `foot'. Also Toch. A pe, B paiyye `foot' contains an enlargement, perh. a i̯o-suffix like πεζός a. o. (v. Windekens Orbis 10, 383 f.). -- The orig. lengthened grade of the nom. sg. is in Greek found only in Dor. πώς (only H.); for it Dor. πός, Hom. τρί-πος after the oblique forms; Att. etc. πούς like δούς a.o.; not certainly explained (Schwyzer 565 n. 3). -- Details from several languages with lit. in the dict.; cf WP. 2, 23ff., Pok. 790f.
    Page in Frisk: 2,587-588

    Greek-English etymological dictionary (Ελληνικά-Αγγλικά ετυμολογική λεξικό) > ποδός

  • 69 opdelen

    divide/split up
    voorbeelden:
    1   eigendom (in kleine stukken) opdelen subdivide property

    Van Dale Handwoordenboek Nederlands-Engels > opdelen

  • 70 amortization

    Fin
    1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.
    EXAMPLE
    For 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 year
    For 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 year
         The 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

    The ultimate business dictionary > amortization

  • 71 ψωμίζω

    ψωμίζω (ψωμός ‘morsel’) fut. ψωμιῶ LXX and 3 pl. ψωμίσουσιν Da 4:32 LXX; 1 aor. ἐψώμισα (Aristoph., Aristot. et al.; LXX; Mel. P. 79, 578)
    w. acc. of pers. (Antig. Car. 99; Num 11:4 τίς ἡμᾶς ψωμιεῖ κρέα; TestLevi 8:5 ἐψώμισέν με ἄρτον; Mel., P. 79, 578 τὸ στόμα τὸ ψωμίσαν σε ζωήν) to cause someone to eat, to feed Ro 12:20 (Pr 25:21 v.l.); 1 Cl 55:2.
    w. acc. of thing (s. Num and TestLevi under 1 above) to give away, prob. in installments, give away, dole out πάντα τὰ ὑπάρχοντα 1 Cor 13:3 is either give away all one’s property bit (cp. ψωμίον) by bit, dole it out (so w. double acc. Dt 32:13; Ps 79:6) or divide in small pieces = fritter away in the process of such charitable activity (but the text makes no mention of feeding ‘the poor’ as KJV; s. Goodsp., Probs. 163f).—DELG s.v. ψήω. Frisk s.v. ψῆν. M-M.

    Ελληνικά-Αγγλικά παλαιοχριστιανική Λογοτεχνία > ψωμίζω

  • 72 בזבז

    בַּזְבֵּזch. sam( בִּזְבֵּז (Pilp. of בז, v. בְּזָא II, a. b. h. בָּזָא in H. Dict.) to divide, distribute); 1) to shatter. Esth. R. to I, 10; v. בּוּז ch. 2) to give away, to squander. Targ. Koh. 3:22 למא אנא מְבַ׳וכ׳ why should I waste money in doing charity?Keth.67b בַּזְבְּזֵיהוכ׳ he gave away (on charity) half of Y.Sot.III, 19a, a. e. הוות מְבַזְבְּזָהוכ׳ was squandering the estate. 3) (v. בּוּז) to treat lightly. Y.Ter.XI, 48b; Y.Sabb.II, 4d top (read:) וכולא מן הדין שמשא (בביתיה) מְבַזְבְּזָא בהקדישא and all this discussion arose from that servant (in R. Ammis house) dealing lightly with sacred property.

    Jewish literature > בזבז

  • 73 בַּזְבֵּז

    בַּזְבֵּזch. sam( בִּזְבֵּז (Pilp. of בז, v. בְּזָא II, a. b. h. בָּזָא in H. Dict.) to divide, distribute); 1) to shatter. Esth. R. to I, 10; v. בּוּז ch. 2) to give away, to squander. Targ. Koh. 3:22 למא אנא מְבַ׳וכ׳ why should I waste money in doing charity?Keth.67b בַּזְבְּזֵיהוכ׳ he gave away (on charity) half of Y.Sot.III, 19a, a. e. הוות מְבַזְבְּזָהוכ׳ was squandering the estate. 3) (v. בּוּז) to treat lightly. Y.Ter.XI, 48b; Y.Sabb.II, 4d top (read:) וכולא מן הדין שמשא (בביתיה) מְבַזְבְּזָא בהקדישא and all this discussion arose from that servant (in R. Ammis house) dealing lightly with sacred property.

    Jewish literature > בַּזְבֵּז

  • 74 מחיצה II

    מְחִיצָהII f. (חוּץ I or חָצַץ) 1) division. B. Bath.2b אימא מ׳ פלוגתא may I not say, mḥitsah (ib. I, 1) means a division of property?Answ. רצו לחצותוכ׳ then it ought to have read, ‘they agreed to divide. 2) partition, wall. Ib. 3a, v. גּוּדָּא; a. e.Esp. (in Sabbath law) a partition ten handbreadths high, to mark a space off as private ground ( רשות היחיד). Erub.VIII, 7 אמת …אא״כ עשו להוכ׳ if a canal runs through a (private) court, you must not draw water out of it on the Sabbath, unless you made at its entrance and its exit a partition ; כותל … תדון משום מ׳ the wall over the channel may serve as a legal partition. Ib. 8. Sabb.101a, a. fr. מ׳ תלויה an overhanging mḥitsah (not connected with the ground). Erub.5a קורה משום מ׳ the beam (across an alley) serves as a legal fiction for a m. (as if its broadside were prolonged so as to form a partition), v. נְגַד; a. v. fr. 3) divided off space, compartment; (for sacred law) camp, precinct, cmp. מַחֲנֶה. Num. R. s. 4 מְחִיצַת הכהנים the camp of the priestly division. Macc.20a, a. e. מ׳ לאכול the limit (the area of Jerusalem) for consuming (the second tithes); מ׳ לקלוט the limit for protecting it (as having once entered the sacred precinct). Lev. R. s. 26 עמי במְחִיצָתִי ‘with me (1 Sam. 28:19) in my division (in heaven). Ib. אין לי רשות ליכנס למְחִיצָתְךָ I am not permitted to enter thy compartment. Num. R. s. 20 מְחִיצָתָן their compartment.Gen. R. s. 98 (play on חצים, Gen. 49:23) בעלי מְחִיצָתוֹ his camp fellows (brothers); a. fr.Pl. מְחִיצוֹת. Erub.89a במ׳ הניכרות when the partitions (between one house and the other) are distinguishable on the roof. Num. R. s. 7 נתנו חכמים מ׳ the scholars fixed camps (for sacred law); Sifré Num. 1 מנו חכמים למ׳ (v. Kel. I, 9); a. fr.מְחִיצִין laws concerning partitions for Sabbath purposes, v. supra. Erub.4a; Succ.5b.

    Jewish literature > מחיצה II

  • 75 מְחִיצָה

    מְחִיצָהII f. (חוּץ I or חָצַץ) 1) division. B. Bath.2b אימא מ׳ פלוגתא may I not say, mḥitsah (ib. I, 1) means a division of property?Answ. רצו לחצותוכ׳ then it ought to have read, ‘they agreed to divide. 2) partition, wall. Ib. 3a, v. גּוּדָּא; a. e.Esp. (in Sabbath law) a partition ten handbreadths high, to mark a space off as private ground ( רשות היחיד). Erub.VIII, 7 אמת …אא״כ עשו להוכ׳ if a canal runs through a (private) court, you must not draw water out of it on the Sabbath, unless you made at its entrance and its exit a partition ; כותל … תדון משום מ׳ the wall over the channel may serve as a legal partition. Ib. 8. Sabb.101a, a. fr. מ׳ תלויה an overhanging mḥitsah (not connected with the ground). Erub.5a קורה משום מ׳ the beam (across an alley) serves as a legal fiction for a m. (as if its broadside were prolonged so as to form a partition), v. נְגַד; a. v. fr. 3) divided off space, compartment; (for sacred law) camp, precinct, cmp. מַחֲנֶה. Num. R. s. 4 מְחִיצַת הכהנים the camp of the priestly division. Macc.20a, a. e. מ׳ לאכול the limit (the area of Jerusalem) for consuming (the second tithes); מ׳ לקלוט the limit for protecting it (as having once entered the sacred precinct). Lev. R. s. 26 עמי במְחִיצָתִי ‘with me (1 Sam. 28:19) in my division (in heaven). Ib. אין לי רשות ליכנס למְחִיצָתְךָ I am not permitted to enter thy compartment. Num. R. s. 20 מְחִיצָתָן their compartment.Gen. R. s. 98 (play on חצים, Gen. 49:23) בעלי מְחִיצָתוֹ his camp fellows (brothers); a. fr.Pl. מְחִיצוֹת. Erub.89a במ׳ הניכרות when the partitions (between one house and the other) are distinguishable on the roof. Num. R. s. 7 נתנו חכמים מ׳ the scholars fixed camps (for sacred law); Sifré Num. 1 מנו חכמים למ׳ (v. Kel. I, 9); a. fr.מְחִיצִין laws concerning partitions for Sabbath purposes, v. supra. Erub.4a; Succ.5b.

    Jewish literature > מְחִיצָה

  • 76 מסוגין

    מְסוּגִין m. pl. (סוּג; cmp. סְיָג) low border-marks (v. מְסִיפָס). Y.B. Bath.II, 13b bot. אילין דעבדין מ׳וכ׳ if partners of a property divide off between one another by means of border-marks (which can easily be stepped over), they may object (to opening a school; v. Tosef. ib. I, 4).

    Jewish literature > מסוגין

  • 77 קינוניא

    קִינוֹנְיָא, קְנוֹ׳f. (κοινωνία) partnership; (used in an evil sense) conspiracy to defraud and divide the profits. B. Bath. X, 7 (173b) הערב … שמא יעשו קינ׳וכ׳ Y. ed. a. Bab. (Mish. ed. קנ׳) if one has become surety to a woman for her jointure, and her husband divorces her, the husband must vow that he will never accept any benefit from her (so that he cannot remarry her), lest they form a conspiracy against the guarantors property and (after collecting the jointure) he take his wife back. Y.B. Mets.I, end, 8a a note of indebtedness found must not he returned מפני ק׳ because a conspiracy may be formed (between the creditor and the debtor to collect the debt, already cancelled, from the purchaser of the debtors land, v. לְקוּחוֹת); Bab. ib. 13a חייש לפרעון ולק׳ (Abayi forbids the restoration of the note, because) he apprehends that it may have been paid, and a conspiracy may be formed; לא חיישינן … וק׳ we do not apprehend Tosef.Kidd.III, 5 על מנת … שמא עשו ק׳ if one says to a woman, be betrothed unto me on the condition that …: she is betrothed, because we apprehend a conspiracy (between them to annul the betrothal without a formal Get); a. e.

    Jewish literature > קינוניא

  • 78 קנו׳

    קִינוֹנְיָא, קְנוֹ׳f. (κοινωνία) partnership; (used in an evil sense) conspiracy to defraud and divide the profits. B. Bath. X, 7 (173b) הערב … שמא יעשו קינ׳וכ׳ Y. ed. a. Bab. (Mish. ed. קנ׳) if one has become surety to a woman for her jointure, and her husband divorces her, the husband must vow that he will never accept any benefit from her (so that he cannot remarry her), lest they form a conspiracy against the guarantors property and (after collecting the jointure) he take his wife back. Y.B. Mets.I, end, 8a a note of indebtedness found must not he returned מפני ק׳ because a conspiracy may be formed (between the creditor and the debtor to collect the debt, already cancelled, from the purchaser of the debtors land, v. לְקוּחוֹת); Bab. ib. 13a חייש לפרעון ולק׳ (Abayi forbids the restoration of the note, because) he apprehends that it may have been paid, and a conspiracy may be formed; לא חיישינן … וק׳ we do not apprehend Tosef.Kidd.III, 5 על מנת … שמא עשו ק׳ if one says to a woman, be betrothed unto me on the condition that …: she is betrothed, because we apprehend a conspiracy (between them to annul the betrothal without a formal Get); a. e.

    Jewish literature > קנו׳

  • 79 קִינוֹנְיָא

    קִינוֹנְיָא, קְנוֹ׳f. (κοινωνία) partnership; (used in an evil sense) conspiracy to defraud and divide the profits. B. Bath. X, 7 (173b) הערב … שמא יעשו קינ׳וכ׳ Y. ed. a. Bab. (Mish. ed. קנ׳) if one has become surety to a woman for her jointure, and her husband divorces her, the husband must vow that he will never accept any benefit from her (so that he cannot remarry her), lest they form a conspiracy against the guarantors property and (after collecting the jointure) he take his wife back. Y.B. Mets.I, end, 8a a note of indebtedness found must not he returned מפני ק׳ because a conspiracy may be formed (between the creditor and the debtor to collect the debt, already cancelled, from the purchaser of the debtors land, v. לְקוּחוֹת); Bab. ib. 13a חייש לפרעון ולק׳ (Abayi forbids the restoration of the note, because) he apprehends that it may have been paid, and a conspiracy may be formed; לא חיישינן … וק׳ we do not apprehend Tosef.Kidd.III, 5 על מנת … שמא עשו ק׳ if one says to a woman, be betrothed unto me on the condition that …: she is betrothed, because we apprehend a conspiracy (between them to annul the betrothal without a formal Get); a. e.

    Jewish literature > קִינוֹנְיָא

  • 80 קְנוֹ׳

    קִינוֹנְיָא, קְנוֹ׳f. (κοινωνία) partnership; (used in an evil sense) conspiracy to defraud and divide the profits. B. Bath. X, 7 (173b) הערב … שמא יעשו קינ׳וכ׳ Y. ed. a. Bab. (Mish. ed. קנ׳) if one has become surety to a woman for her jointure, and her husband divorces her, the husband must vow that he will never accept any benefit from her (so that he cannot remarry her), lest they form a conspiracy against the guarantors property and (after collecting the jointure) he take his wife back. Y.B. Mets.I, end, 8a a note of indebtedness found must not he returned מפני ק׳ because a conspiracy may be formed (between the creditor and the debtor to collect the debt, already cancelled, from the purchaser of the debtors land, v. לְקוּחוֹת); Bab. ib. 13a חייש לפרעון ולק׳ (Abayi forbids the restoration of the note, because) he apprehends that it may have been paid, and a conspiracy may be formed; לא חיישינן … וק׳ we do not apprehend Tosef.Kidd.III, 5 על מנת … שמא עשו ק׳ if one says to a woman, be betrothed unto me on the condition that …: she is betrothed, because we apprehend a conspiracy (between them to annul the betrothal without a formal Get); a. e.

    Jewish literature > קְנוֹ׳

См. также в других словарях:

  • property law — Introduction       principles, policies, and rules by which disputes over property are to be resolved and by which property transactions may be structured. What distinguishes property law from other kinds of law is that property law deals with… …   Universalium

  • property — propertyless, n. /prop euhr tee/, n., pl. properties. 1. that which a person owns; the possession or possessions of a particular owner: They lost all their property in the fire. 2. goods, land, etc., considered as possessions: The corporation is… …   Universalium

  • divide — di|vide1 [ dı vaıd ] verb *** ▸ 1 separate/be separated ▸ 2 be in between ▸ 3 in mathematics ▸ 4 cause disagreement ▸ 5 separate into two ▸ 6 when cells separate ▸ + PHRASES 1. ) divide or divide up transitive to separate people or things into… …   Usage of the words and phrases in modern English

  • divide — I UK [dɪˈvaɪd] / US verb Word forms divide : present tense I/you/we/they divide he/she/it divides present participle dividing past tense divided past participle divided *** 1) divide or diˌvide ˈup [transitive] to separate people or things into… …   English dictionary

  • Property tax — Taxation An aspect of fiscal policy …   Wikipedia

  • Property (Relationships) Act — Infobox NZ Legislation short title= Property (Relationships) Act 1976 long title= N/A introduced by= | date passed=1976 royal assent= commencement= 1st day of February 1977. amendments= The short title of this Act was amended, as from 1 February… …   Wikipedia

  • divide*/*/*/ — [dɪˈvaɪd] verb I 1) [I/T] to separate into groups or parts, or to make people or things separate into groups or parts Divide the class into three groups.[/ex] The problem is divided into four parts.[/ex] 2) [T] to separate something into smaller… …   Dictionary for writing and speaking English

  • divide — 1. verb a) To split or separate (something) into two or more parts. How shall we divide this pie? b) To share (something) by dividing it. If you divide 6 by 3, you get 2. Syn …   Wiktionary

  • divide — 01. When they got divorced, they [divided] all their property in half. 02. The [division] of Korea into two countries occurred as a result of the Korean War. 03. In accordance with your late father s wishes, we have [divided] his estate equally… …   Grammatical examples in English

  • divide and pay over rule — The rule that where the only words of gift in a testamentary disposition of property are found in the direction to divide or pay at a time subsequent to the death of the testator, time is to be taken as of the essence of the gift and the interest …   Ballentine's law dictionary

  • North–South divide (England) — In this image, Northern England is shown as blue, The Midlands as green, and Southern England, the West Country and East Anglia as yellow In England, the term North–South divide refers to the economic and cultural differences between Southern… …   Wikipedia

Поделиться ссылкой на выделенное

Прямая ссылка:
Нажмите правой клавишей мыши и выберите «Копировать ссылку»