Übersetzung für "Accounting depreciation" in Deutsch

This inventory system is now operational and enables presentation of, and accounting for depreciation of fixed assets, in accordance with Commission Regulation 2909/2000 and in response to recent recommendations from the Court of Auditors.

Realterms agricultural factor income declined slightly after accounting for higher depreciation costs and a reduction in other subsidies (36).

In the case of a preferential transformation and valuation at market value, the revaluation difference will not be taxable during the transformation but the tax depreciation of the tangible asset will be completely different from the accounting depreciation in terms of both the gross value and the remaining useful life of the asset, because we committed to defining the tax base after the transformation as if the transformation had not taken place.

Due to the planned sale of T-Mobile USA to AT & T and the resulting reclassification of T-Mobile USA as required by the applicable accounting standards, depreciation and amortization was not charged in the second quarter of the previous year, but rather retrospectively in the fourth quarter of that year.

Information and values from all other modules flow to cost accounting, e.g.: imputed depreciation and interest from fixed asset accounting, costs and revenues from financial accounting which can be directly assigned, and labor and salaries from payroll accounting.

In this case, the accounting and tax depreciation of the asset will start on the new, changed gross (market) value.

Balance sheet reporting, the different types of assets and liabilities, and accounting for depreciation are covered in this unit.

They mentioned the new limitation for 2013 and 2014 that makes 30% of the accounting depreciation temporarily non-deductible, which in other cases had been fully deductible, as well as those which have already been applied in 2011-2012, such as the ones affecting the amortization of goodwill.

The accounting depreciation clearly changes here too since the net value as of the transformation will be the asset’s new gross value.

In particular, it refutes STIM’s estimated value of the undertaking of nearly EUR 350 million which takes into account only the items of the balance sheet which improve the value from accounting capital (special depreciation, residual gains from vessels and so on) without taking account of liabilities which then reduce it.

GDP also does not account for depreciation of capital goods.

Risks are taken into account through appropriate depreciation posted as valuation allowances.

A factory's production will thus not account for the depreciation of its machines or its buildings.

As stated above, the balance sheet closed at 31 December 1999 takes account of depreciation for the first time.

The depreciations calculated in this book are posted to cost center accounting as imputed depreciations.

Note: A balance sheet account for accumulated depreciations has to be assigned in the master files of the account groups.

The properties are valued at cost, taking account of unscheduled depreciation.

The depreciations calculated in this book are posted to cost center accounting as tax depreciations.

The balance sheet shall show as assets all the assets belonging to the Agency, taking account of their depreciation and any losses or decommissioning, and shall show its reserves as liabilities.

Since, for the calculation of the compensation for public service costs, balance-sheet items (grants) are mixed with items in the profit and loss account (depreciations, included in the total costs for the year), it is essential to adopt a cumulative approach over a medium or long-term period, since that makes it possible to consider that the entries made for grants in the profit and loss account and the grants entered on the balance sheet converge towards the same amounts.

To this end, on the basis of the purchase prices paid by the intervention agencies over a reference period and taking into account the depreciation referred to in Article 7, the price to be applied for quantities to be carried forward to the following financial year shall be determined for the various products in accordance with the procedure laid down in Article 13 of Regulation (EEC) No 729/70.

Another interested party argued that the provisional Regulation failed to take proper account of the depreciation of the euro against the US dollar in the second half of the analysis period and that this factor, rather than the imports from the PRC, was responsible for the injury suffered by the Community industry.

In fact, a closer look, taking into account accelerated depreciation and the effects on risk sharing, shows that lowering the tax rate likely reduces investment.

However, in considering the links between public investment and growth, it is important to focus on net as opposed to gross investment levels (i.e. taking account of the depreciation of the existing capital stock) and also the interaction between trends in public and private investment level.