Translation of "Restbuchwert" in English

In an open-end lease the residual value is set at the beginning of the lease term.

The residual carrying amount relates to the land.

The depreciation is changed if the net book value is less than zero.

The stated residual value on a lease contract is normally the buyout price at the end of a lease term.

These analysis columns structure the fixed asset analysis by values, e.g., acquisition costs, depreciations, and net book values.

With a residual carrying amount of EUR3.9 million, the sale price was EUR4.5 million.

This results in a net book value equaling the amount of the reminder value, which is written off as a book loss.

The balance sheet account shows the net book value from reconciling the acquisition costs/manufacturing costs in debit and the depreciations in credit.

For the closure of the second RDF, the calculation includes €11151000 for the remaining book value of the installations and tangible fixed assets.

Compensation in the event of closure: The provisions in the concession agreement that concern – in the event of the agreement not being extended - the compensation for the remaining book value of the as yet undepreciated investments that AVR had made during the period covered by this agreement with the consent of the State must similarly be considered to be proportionate.

Investment costs are the net book value of fixed assets as per Article 27(1) of the Act.

Article 20 time, the purchase price or production cost of a fixed asset cannot be determined without undue expense or delay, the residual value at the beginning of the financial year may be treated as the purchase price or production cost.

Article 20 time, the purchase price or production cost of a fixed asset cannot be determined without undue expense or delay, the residual value at the beginning of the financial year may be treated as the purchase price or production cost.

Any resulting gain or loss from the difference between the sale proceeds and the residual carrying amount is recognized under other operating income or expenses.

The gross method can be extended so that no book gain or book loss from reconciling revenues and the net book value are determined or posted for fixed asset disposals.

As a result, this account features the net book value from offsetting the acquisition costs/manufacturing costs in debit and the depreciations in credit.

The residual value also determines whether the lessee should purchase the vehicle at the end of the lease term.

The buildings, plant and machinery, and office furniture and equipment leased under finance leases are reported in leased assets with a residual value of €15,694 thousand (31December 2010: €23,855thousand).

The depreciation is calculated in such a way that the net book value is zero if the useful life of the fixed asset has expired.

If property, plant and equipment is shut down, sold or abandoned, the gain or loss from the difference between the sale proceeds and the residual carrying amount is recognized under other operating income or expenses.

The balance of the balance sheet account therefore features the net book value, e.g. the net value from offsetting the acquisition costs/manufacturing costs in debit and the depreciations in credit.

As many of its competitors have already done, the Company extended the depreciation period for its aircraft from 12 to 20 years, and reduced their residual book value from 15 to 5 per cent of the purchase price.

As at 31December 2012 the brand names allocated to the 'Other' segment had a carrying amount of €6,193 thousand (31December 2011: €6,597 thousand).