Translation of "Abschreibungsbasis" in English

The depreciation base of the replacement asset shall be reduced by the same amount.

In this year, the replacement value which has been manually entered is used as the depreciation base.

Changing the depreciation base in the fixed asset class-specific depreciation level

Subsequent capitalizations in the following years are also partially included in the depreciation base as per the depreciation start.

You can set the depreciation base and start according to your requirements.

For the following years, the replacement value is determined anew as the depreciation base.

You use the depreciation base to define the value on which the depreciation calculation is based.

The assignor’s asset value must be assumed as the depreciation base.

The reference value is the depreciation base.

Subsequent acquisition costs after the year of the acquisition extend the depreciation duration for the Percentage on Depreciation Base depreciation calculation form.

Fixed assets other than those referred to in Articles 33 and 38 shall be depreciated together in one asset pool at an annual rate of 25 % of the depreciation base.

Fixed assets other than those referred to in Articles 36 and 40 shall be depreciated together in one asset pool at an annual rate of 25% of the depreciation base.

The depreciation base of the asset pool at the end of the tax year shall be its value for tax purposes at the end of the previous year, adjusted for assets entering and leaving the pool during the current year.

The depreciation base of the asset pool at the end of a tax year shall be its value for tax purposes at the end of the preceding tax year, adjusted for assets entering and leaving the pool during the relevant tax year.

In the case of fixed assets produced by the taxpayer, the indirect costs incurred in production of the asset shall also be added to the depreciation base in so far as they are not otherwise deductible.

The depreciation base of a fixed asset subject to depreciation shall be reduced by deducting the amount of any public subsidy directly linked to the acquisition, construction or improvement of the asset, as referred to in (a) point of Article 8.

The depreciation base shall comprise any cost directly connected with the acquisition, construction or improvement of a fixed asset.

The depreciation base shall comprise costs directly connected with the acquisition, construction or improvement of a fixed asset.

Acquisition or construction costs and costs of improvement of assets shall be added to the depreciation base, whereas the proceeds of a disposal of assets and any compensation received for the loss or destruction of an asset shall be deducted.

The depreciation base of a fixed asset subject to depreciation shall be reduced by any subsidy directly linked to the acquisition, construction or improvement of the asset as referred to in Article 11(a).

Depreciation methods are used to determine the value reduction; they contain all relevant data, such as the depreciation base and percentage.

This can be explained by the depreciation basis that rose by EUR 27.4 million as a result of finalizing major investment projects (renovation of blast furnace 5 and the new vacuum plant at the Linz location, and the HBI plant in Texas) in the past quarters.

Seen in terms of absolute values, the increase in EBIT was smaller than the rise in EBITDA due to the higher depreciation basis, the result of finalizing major investment projects (renovation of blast furnace 5, a new vacuum system at the site in Linz, Austria, and the HBI plant in Texas, USA).

Even more marked was the decline in profit from operations (EBIT) as a result of the depreciation basis increase, especially due to finalizing major investment projects in the Steel Division.