Übersetzung für "Als aufwand erfasst" in Englisch

Other borrowing costs should be recognised as an expense.

Other borrowing costs are recognised as an expense.

All other origination costs are recognised as an expense when incurred.

This amount was recorded as expenses.

Research and development expenses are expensed as incurred.

Lease payments are recognised as an expense.

Day-to-day maintenance and repair costs are expensed as incurred.

Research and development costs are expensed as incurred.

All other costs such as repairs and maintenance are expensed as incurred.

All other expenditure is expensed as incurred.

Therefore, an entity recognises the cost of profit-sharing and bonus plans not as a distribution of profit but as an expense.

Expenditure on internally generated goodwill, trademarks and patents is expensed as incurred.

Contract costs are recognized as expenses in the period in which they are incurred.

If the level of benefit is the same for any disabled employee regardless of years of service, the expected cost of those benefits is recognised when an event occurs that causes a long-term disability.

Other examples of expenditure that is recognised as an expense when it is incurred include:

For example, expenditure on research is recognised as an expense when it is incurred (see paragraph 54), except when it is acquired as part of a business combination.

Although the Company was un able to recognize revenues from the sale of ISPLs, all related fees, expenses, taxes and royalties paid related to the ISPL license program were nevertheless booked as expenses in the 2017 Financial Statements .

Discounts are deducted, which under IAS 39 must be amortised over the term of the loan agreement and recognised annually as an expense.

If total contract costs are likely to exceed total contract revenues, the anticipated loss is recognized immediately as an expense and, if it exceeds the contract costs already incurred, reported as a liability from contract production.

Since April 2009 the Bank has so recognised as expense a base premium of EUR 1.3 billion to be paid to the guarantors for the provision of the second loss guarantee (excluding the additional one-off payment of EUR 500 million).

Payments to these pension funds were treated as expenditure in the current period.

However, in accordance with IAS 38.71, expenditure on an intangible item that was initially recognised as an expense in previous financial statements should not be recognised as part of the cost of an intangible asset at a later date (for instance, when the costs of a copyright have been fully amortised, and the content is subsequently provided on a website).

Expenditure on research activities, undertaken with the prospect of gaining new technical knowledge and understanding using scientific methods, is recognized as an expense as incurred.

At Lumsa I met an army of students who seemed largely were expensed them at all points to catch a chicken with the money and marry him, chickens and children of parents with the money there were plenty.

As a result, rental and lease payments in the amount of EUR 2.7 million were recognised through profit or loss rather than under other operating expenses in the first quarter of 2019.

Maintenance measures relating to property, plant and equipment are recognised as an expense in the year in which they occur.

Amounts recorded under equity are reposted to the income statement in the period when the hedged item is recorded as earnings or expenses and in which the hedged underlying transaction is posted to income.

If it is probable that the total contract costs will exceed the contract revenue, the expected loss is immediately recognised as an expense in the financial year in which the loss emerges.