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used assets

  • 1 used assets

    used assets TAX gebrauchte Vermögenswerte mpl

    Englisch-Deutsch Fachwörterbuch der Wirtschaft > used assets

  • 2 used assets

    Универсальный англо-русский словарь > used assets

  • 3 used assets

    майно, що було в ужитку; активи б/у; старе майно

    The English-Ukrainian Dictionary > used assets

  • 4 used assets

    бывшее в употреблении имущество; активы б/у; подержанное имущество
    . . Словарь экономических терминов .

    Англо-русский экономический словарь > used assets

  • 5 jointly used assets

    Универсальный англо-русский словарь > jointly used assets

  • 6 assets

    1. оборудование
    2. активы организации
    3. актив бухгалтерского баланса
    4. авуары

     

    авуары
    1. Активы (денежные средства, чеки, векселя, переводы, аккредитивы), которыми производятся платежи и погашаются обязательства. Различают свободные А., используемые без ограничений; блокированные А., находящиеся в распоряжении государства или банков, а также авуары с определенным режимом использования.
    2. Средства банка в иностранной валюте, находящиеся на его счетах в иностранных банках-корреспондентах.
    [ http://www.lexikon.ru/dict/buh/index.html]

    авуары
    (От французского avoir — достояние) 1. В широком смысле то же, что активы. 2 В узком смысле — ликвидная часть активов, включая денежные средствa (cash holdings), легко реализуемые ценные бумаги, золото (gold holdings) и т.д. Часто термин авуары применяется к средствам организации (напр., правительства, банка), находящимся на ее счетах в иностранных банках (иностранные авуары, foreign exchange holdings). Такие средства подчиняются юрисдикции страны размещения.
    [ http://slovar-lopatnikov.ru/]

    Тематики

    EN

     

    актив бухгалтерского баланса
    Одна из двух частей бухгалтерского баланса, в которой отражаются внеоборотные и оборотные активы (левая часть при горизонтальном, верхняя часть - при вертикальном расположении баланса), включающая количественно определенные и оцененные активы: «основные средства и иные внеоборотные активы»; «запасы и затраты»; «денежные средства, расчеты и прочие активы».
    [ОАО РАО "ЕЭС России" СТО 17330282.27.010.001-2008]

    актив бухгалтерского баланса
    Одна из двух частей бухгалтерского баланса, в которой отражаются внеоборотные и оборотные активы. Первый раздел Актива баланса отражает активы, объединенные в группы: нематериальные активы, основные средства, незавершенное строительство, долгосрочные финансовые вложения и прочие внеоборотные активы. Второй состоит из текущих активов, объединенных в группы: запасы, дебиторская задолженность, краткосрочные финансовые вложения, денежные средства. Баланс содержит экономическую группировку денежных средств по составу, размещению и использованию. Ср. Пассив бухгалтерского баланса.
    [ http://slovar-lopatnikov.ru/]

    Тематики

    EN

     

    активы организации
    Все, что имеет ценность для организации в интересах достижения целей деятельности и находится в ее распоряжении.
    Примечание
    К активам организации могут относиться:
    - информационные активы, в том числе различные виды информации, циркулирующие в информационной системе (служебная, управляющая, аналитическая, деловая и т.д.) на всех этапах жизненного цикла (генерация, хранение, обработка, передача, уничтожение);
    - ресурсы (финансовые, людские, вычислительные, информационные, телекоммуникационные и прочие);
    - процессы (технологические, информационные и пр.);
    - выпускаемая продукция и/или оказываемые услуги.
    [ ГОСТ Р 53114-2008]

    активы
    Собственность фирмы или отдельного лица (имеющая денежную оценку), способная приносить доход (прибыль) или иные выгоды. Активы делятся на капитальные (недвижимость, машины, оборудование), финансовые (кредиты, ценные бумаги), нематериальные (репутация, патенты). Важно различение активов на рисковые (таковы акции компаний, поскольку они в любое время могут разориться и (относительно) безрисковые (например, государственные ценные бумаги или вклады в надежных банках). Наиболее ликвидные активы – денежные, которые всегда можно обратить в реальные.
    Примечание. В мировой практике (МСФО) активы определяются как «ресурсы, контролируемые предприятием и являющиеся результатом прошлых событий и источником будущих экономических выгод предприятия». Основное отличие от российской практики – в понятии контроля: в российском законодательстве речь идет только о собственных ресурсах, тогда как, например, арендованные ресурсы тоже способны приносить доход или иные выгоды.
    [ОАО РАО "ЕЭС России" СТО 17330282.27.010.001-2008]

    Тематики

    Синонимы

    EN

     

    оборудование
    Совокупность связанных между собой частей или устройств, из которых по крайней мере одно движется, а также элементы привода, управления и энергетические узлы, которые предназначены для определенного применения, в частности для обработки, производства, перемещения или упаковки материала. К термину «оборудование» относят также машину и совокупность машин, которые так устроены и управляемы, что они функционируют как единое целое для достижения одной и той же цели.
    [ГОСТ ЕН 1070-2003]

    оборудование
    -
    [IEV number 151-11-25 ]

    оборудование
    Оснащение, материалы, приспособления, устройства, механизмы, приборы, инструменты и другие принадлежности, используемые в качестве частей электрической установки или в соединении с ней.
    [ ГОСТ Р МЭК 60204-1-2007]

    EN

    equipment
    single apparatus or set of devices or apparatuses, or the set of main devices of an installation, or all devices necessary to perform a specific task
    NOTE – Examples of equipment are a power transformer, the equipment of a substation, measuring equipment.
    [IEV number 151-11-25 ]

    equipment
    material, fittings, devices, components, appliances, fixtures, apparatus, and the like used as part of, or in connection with, the electrical equipment of machines
    [IEC 60204-1-2006]

    FR

    équipement, m
    matériel, m
    appareil unique ou ensemble de dispositifs ou appareils, ou ensemble des dispositifs principaux d'une installation, ou ensemble des dispositifs nécessaires à l'accomplissement d'une tâche particulière
    NOTE – Des exemples d’équipement ou de matériel sont un transformateur de puissance, l’équipement d’une sous-station, un équipement de mesure.
    [IEV number 151-11-25]

    Тематики

    EN

    DE

    FR

    Англо-русский словарь нормативно-технической терминологии > assets

  • 7 return on assets

    Fin
    a measure of profitability calculated by expressing a company’s net income as a percentage of total assets.
    Abbr. ROA
    EXAMPLE
    Because the ROA formula reflects total revenue, total cost, and assets deployed, the ratio itself reflects a management’s ability to generate income during the course of a given period, usually a year.
         To calculate ROA, net income is divided by total assets, then multiplied by 100 to express the figure as a percentage:
    Net income /total assets × 100 = ROA
    If net income is $30, and total assets are $420, the ROA is:
    30 /420 = 0.0714 × 100 = 7.14%
         A variation of this formula can be used to calculate return on net assets (RONA):
    Net income /fixed assets + working capital = RONA
    And, on occasion, the formula will separate after-tax interest expense from net income:
    Net income + interest expense /total assets = ROA
    It is therefore important to understand what each component of the formula actually represents.
         Some experts recommend using the net income value at the end of the given period, and the assets value from beginning of the period or an average value taken over the complete period, rather than an end-of-theperiod value; otherwise, the calculation will include assets that have accumulated during the year, which can be misleading.

    The ultimate business dictionary > return on assets

  • 8 Police Recovered Assets Fund

    Общая лексика: Полицейский Фонд Конфискованных Средств (Police fund consisting of monies seized that were acquired through criminal activity, used to fund community projects.)

    Универсальный англо-русский словарь > Police Recovered Assets Fund

  • 9 VAT shall be included in the value of fixed assets that are used both in VATable and non-VATable transactions

    Общая лексика: по основным средствам, используемым как в облагаемых, так и в (англ. перевод предложен пользователем akhmed)

    Универсальный англо-русский словарь > VAT shall be included in the value of fixed assets that are used both in VATable and non-VATable transactions

  • 10 майно, що було в ужитку

    used assets; second-hand assets

    Українсько-англійський словник > майно, що було в ужитку

  • 11 активы б/у

    Универсальный русско-английский словарь > активы б/у

  • 12 gebrauchte Vermögenswerte

    gebrauchte Vermögenswerte mpl STEUER used assets
    * * *
    mpl < Steuer> used assets

    Business german-english dictionary > gebrauchte Vermögenswerte

  • 13 бывшее в употреблении имущество

    Универсальный русско-английский словарь > бывшее в употреблении имущество

  • 14 активи, які були у використанні

    скор. активи б/в
    used assets; second-hand assets

    Українсько-англійський словник > активи, які були у використанні

  • 15 б/у

    скор. від майно, що було в уживанні
    second-hand assets; used assets

    Українсько-англійський словник > б/у

  • 16 подержанное имущество

    Универсальный русско-английский словарь > подержанное имущество

  • 17 совместно используемые активы

    General subject: jointly used assets

    Универсальный русско-английский словарь > совместно используемые активы

  • 18 activo

    adj.
    1 active, vigorous, diligent, animated.
    2 active, running.
    3 active, effectual.
    4 busy.
    m.
    1 asset, assets, commodity.
    2 active soldier.
    pres.indicat.
    1st person singular (yo) present indicative of spanish verb: activar.
    * * *
    1 active
    1 FINANZAS asset, assets plural
    \
    activo disponible liquid assets plural
    activo y pasivo assets and liabilities
    ————————
    1 FINANZAS asset, assets plural
    * * *
    (f. - activa)
    adj.
    * * *
    1. ADJ
    1) (=que obra) active; (=vivo) lively, energetic; (=ocupado) busy
    2) (Ling) active
    2. SM
    1) (Com) assets pl

    activos inmobiliarios — property assets, real-estate assets

    2) (Mil)
    * * *
    I
    - va adjetivo
    a) <persona/población> active
    b) (Ling) active
    c) < volcán> active
    II
    a) (bien, derecho) asset
    b) ( conjunto) assets (pl)
    * * *
    = active, assets, underway [under way], lively [livelier -comp., liveliest -sup.], proactive [pro-active], in operation, spry [spryer comp., spryest -sup.], sprightly [sprightlier -comp., sprightliest -sup.], industrious, energetic, up and about.
    Ex. This function can be used when some information on an active order has to be changed.
    Ex. Those eligible normally include only companies with less than 45 million of net fixed assets and fewer than 500 employees.
    Ex. Experiments in improved document delivery systems, and the establishment of networks between libraries are under way.
    Ex. 'Turnover of stock' is, then, an important part of successful and lively bookselling.
    Ex. Compiling information of this nature requires a proactive and not a reactive approach to the task.
    Ex. However, the network remained in operation until its management was taken over by the fascist regime.
    Ex. A spry 80 years young, Virginia has been painting murals for the last 50 years and a lot can be said for the advantages of experience.
    Ex. He was described as a ' sprightly nonagenarian' who was born in 1905.
    Ex. The article 'Books made to order: libraries as publishers' reviews the practice of publishing as an activity for industrious smaller libraries.
    Ex. She has been a vital and energetic voice in the movement to increase the sensitivity and responsibility of libraries to social issues, as well as a first-rate cataloger.
    Ex. Active kids are happy kids - they like to be up and about, running around and having fun.
    ----
    * activo de nuevo = up and about.
    * activo digital = digital assets.
    * activo fijo = fixed assets.
    * activo fijo tangible = tangible fixed assets.
    * activos socialmente, los = socially committed, the.
    * activo tangible = tangible assets.
    * capital activo = working capital.
    * en activo = practising [practicing, -USA].
    * hiperactivo = hyperactive.
    * mantener activo = keep + Nombre + going.
    * mantener Algo activo = keep + Nombre + at the fore.
    * participar de forma activa = involve.
    * participar de forma activa en = engage in.
    * personas muy activas, las = those on the go.
    * población activa = work-force [workforce], labour force, working population.
    * publicación seriada activa = active serial.
    * seguir activo = remain + in being, remain + in place.
    * verbo activo = active verb.
    * * *
    I
    - va adjetivo
    a) <persona/población> active
    b) (Ling) active
    c) < volcán> active
    II
    a) (bien, derecho) asset
    b) ( conjunto) assets (pl)
    * * *
    = active, assets, underway [under way], lively [livelier -comp., liveliest -sup.], proactive [pro-active], in operation, spry [spryer comp., spryest -sup.], sprightly [sprightlier -comp., sprightliest -sup.], industrious, energetic, up and about.

    Ex: This function can be used when some information on an active order has to be changed.

    Ex: Those eligible normally include only companies with less than 45 million of net fixed assets and fewer than 500 employees.
    Ex: Experiments in improved document delivery systems, and the establishment of networks between libraries are under way.
    Ex: 'Turnover of stock' is, then, an important part of successful and lively bookselling.
    Ex: Compiling information of this nature requires a proactive and not a reactive approach to the task.
    Ex: However, the network remained in operation until its management was taken over by the fascist regime.
    Ex: A spry 80 years young, Virginia has been painting murals for the last 50 years and a lot can be said for the advantages of experience.
    Ex: He was described as a ' sprightly nonagenarian' who was born in 1905.
    Ex: The article 'Books made to order: libraries as publishers' reviews the practice of publishing as an activity for industrious smaller libraries.
    Ex: She has been a vital and energetic voice in the movement to increase the sensitivity and responsibility of libraries to social issues, as well as a first-rate cataloger.
    Ex: Active kids are happy kids - they like to be up and about, running around and having fun.
    * activo de nuevo = up and about.
    * activo digital = digital assets.
    * activo fijo = fixed assets.
    * activo fijo tangible = tangible fixed assets.
    * activos socialmente, los = socially committed, the.
    * activo tangible = tangible assets.
    * capital activo = working capital.
    * en activo = practising [practicing, -USA].
    * hiperactivo = hyperactive.
    * mantener activo = keep + Nombre + going.
    * mantener Algo activo = keep + Nombre + at the fore.
    * participar de forma activa = involve.
    * participar de forma activa en = engage in.
    * personas muy activas, las = those on the go.
    * población activa = work-force [workforce], labour force, working population.
    * publicación seriada activa = active serial.
    * seguir activo = remain + in being, remain + in place.
    * verbo activo = active verb.

    * * *
    activo1 -va
    1 ‹persona/participación› active
    tomar parte activa en algo to take an active part in sth
    2 ‹población/edad› active
    en servicio activo on active service
    3 ( Ling) active
    la voz activa the active (voice)
    4 ‹volcán› active
    1 (bien, derecho) asset
    activos líquidos liquid assets
    2 (conjunto) assets (pl)
    el activo y el pasivo de la empresa the assets and liabilities of the company
    Compuestos:
    current assets (pl)
    frozen assets (pl)
    current assets (pl)
    working assets
    fixed assets (pl)
    floating assets (pl)
    ● activo inmaterial or intangible
    intangible assets (pl)
    property assets (pl), real-estate assets (pl)
    fixed assets (pl)
    invisible assets (pl)
    net assets (pl), net worth
    hidden assets (pl), concealed assets (pl)
    operating assets (pl)
    bankrupt's estate
    corporate assets (pl)
    tangible assets (pl)
    * * *

     

    Del verbo activar: ( conjugate activar)

    activo es:

    1ª persona singular (yo) presente indicativo

    activó es:

    3ª persona singular (él/ella/usted) pretérito indicativo

    Multiple Entries:
    activar    
    activo
    activar ( conjugate activar) verbo transitivo
    a) ( agilizar) ‹proceso/crecimiento› to speed up;

    ‹economía/producción› to stimulate;
    ‹ circulación› to stimulate;
    ‹ negociaciones› to give fresh impetus to

    ‹ dispositivo› to activate;
    ‹ máquina› to set … in motion
    activarse verbo pronominal [ alarma] to go off;
    [ dispositivo] to start working
    activo 1
    ◊ -va adjetivo

    active
    activo 2 sustantivo masculino
    assets (pl)
    activar verbo transitivo
    1 (poner en marcha) to activate
    2 (acelerar, animar) to liven up: la publicidad les ayudó a activar el negocio, the publicity campaign helped them to bolster up business
    activo,-a
    I adjetivo active
    II m Fin assets pl
    ♦ Locuciones: estar en activo, to be on active service

    ' activo' also found in these entries:
    Spanish:
    activa
    - capital
    - empresarial
    - intensificar
    - liquidación
    - liquidar
    - revalorización
    - sin
    English:
    active
    - asset
    - brisk
    - fixed assets
    - frisky
    - liquidity
    - live
    - move
    - who
    - working
    - fixed
    * * *
    activo, -a
    ♦ adj
    1. [dinámico] active;
    el principio activo de un medicamento the active ingredient of a medicine;
    es muy activo, siempre está organizando algo he's very active, he's always organizing something or other
    2. [que trabaja]
    la población activa the working population;
    en activo [trabajador] in employment;
    [militar] on active service;
    todavía está en activo he's still working
    3. [eficaz] [veneno, medicamento] fast-acting;
    tiene un veneno poco activo its poison is fairly weak
    4. [volcán] active
    5. Fís [material] active
    6. Gram active
    7. Comp
    Fam
    por activa y por pasiva: hemos tratado por activa y por pasiva de… we have tried everything to…;
    se lo he explicado por activa y por pasiva y no lo entiende I've tried every way I can to explain but she doesn't understand
    ♦ nm
    Fin assets activos de caja available assets, bank reserves;
    activo circulante current assets;
    activo disponible liquid assets;
    activo fijo fixed assets;
    activo financiero financial assets;
    activo inmaterial intangible assets;
    activo inmovilizado fixed assets;
    activos invisibles invisible assets;
    activo líquido liquid assets
    * * *
    I adj
    1 active;
    en activo on active service
    :
    voz activa active voice
    II m COM assets pl
    * * *
    activo, -va adj
    : active
    ♦ activamente adv
    activo nm
    : assets pl
    activo y pasivo: assets and liabilities
    * * *
    activo adj active

    Spanish-English dictionary > activo

  • 19 near cash

    !
    гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.
    This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.
    The UK's public spending framework is based on several key principles:
    "
    consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;
    " "
    the judgement of success by policy outcomes rather than resource inputs;
    " "
    strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and
    "
    the proper costing and management of capital assets to provide the right incentives for public investment.
    The Government sets policy to meet two firm fiscal rules:
    "
    the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and
    "
    the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.
    Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.
    Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)
    "
    Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and
    "
    Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.
    More information about DEL and AME is set out below.
    In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.
    To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.
    Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.
    Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.
    There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.
    AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.
    AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.
    AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.
    Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.
    Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.
    Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets.
    "
    Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest.
    "
    Within the Resource Budget DEL, departments have separate controls on:
    "
    Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and
    "
    The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.
    The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.
    The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.
    Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.
    The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:
    "
    provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;
    " "
    enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;
    " "
    introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and
    "
    not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.
    To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.
    A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:
    "
    an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;
    " "
    an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;
    " "
    to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with
    "
    further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.
    The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.
    Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.
    The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.
    Technical Notes explain how performance against each PSA target will be measured.
    To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.
    This document was updated on 19 December 2005.
    Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money
    ————————————————————————————————————————
    "
    GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money
    "
    ————————————————————————————————————————
    GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money
    ————————————————————————————————————————
    GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.
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    Англо-русский экономический словарь > near cash

  • 20 depreciation

    Gen Mgt
    an 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.
    EXAMPLE
    To 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 year
    The $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 rules
    or 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.

    The ultimate business dictionary > depreciation

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