amortissement de caducité
English translation: impairment depreciation / write-down
| GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
|---|---|---|---|---|---|---|
|
| 12:18 Feb 28, 2004 |
| French to English translations [PRO] Bus/Financial - Accounting | |||||||
|---|---|---|---|---|---|---|---|
|
| ||||||
|  Selected response from: lenkl Local time: 13:15 | ||||||
Grading comment
| |||||||
| Summary of answers provided | ||||
|---|---|---|---|---|
| 5 +1 | amortisation of assets under gov't franchise |
| ||
| 5 | obsolescence depreciation |
| ||
| 4 +1 | write-off (of a concession) as a notionally wasting asset |
| ||
| 4 | depreciation of final renewal costs |
| ||
| 3 | impairment depreciation / write-down |
| ||
| 2 | voir explication |
|
Answers
1 hr confidence: 
| amortissement de caducité obsolescence depreciation Explanation: caducité = obsolescence .. The issue for the Court to decide is whether the State Board erred when it refused to award Brydon additional obsolescence depreciation.2. ... www.state.in.us/judiciary/opinions/ wpd/09080301.tgf.doc - Similar pages [DOC] NOT FOR PUBLICATION File Format: Microsoft Word 2000 - View as HTML ... ISSUES. I. Whether SSK?s improvements are entitled to additional. obsolescence depreciation;. II. ... Id. DISCUSSION: OBSOLESCENCE DEPRECIATION. ... www.state.in.us/judiciary/opinions/ wpd/11130201.tgf.doc - Similar pages [ More results from www.state.in.us ] Converted file tgf ... The issue for the Court to decide is whether the State Board erred when it refused to award obsolescence depreciation to Heart City’s improvements. ... www.in.gov/judiciary/opinions/ archive/01120401.tgf.html - 22k - Cached - Similar pages Burr Wolff | Tax News ... Indiana Tax Court has affirmed the State Board of Tax Commissioners' determination to deny the company’s request for additional obsolescence depreciation. ... |
| |
| Login to enter a peer comment (or grade) | ||
3 hrs confidence: 
| amortissement de caducité voir explication Explanation: Je suis d'accord avec mes deux collègues. Voici des exemples qui vont dans le même sens: Termium Finances: retirement reserve = amortissement accumulé de mise hors service Dictionnaire de la comptabilité et de la gestion financière (Me Louis Ménard, CA): Retirement accounting = (Méthode de la) prise en charge lors de la cession. Comptabilité générale. Méthode comptable qui consiste à ne passer en charges le coût d'un bien utilisé pendant un certain nombre d'exercices qu'au moment de sa mise hors service. Note - Selon cette méthode, le montant passé en charges lors de la cession d'un bien est le coût historique du bien cédé et non son coût de remplacement. |
| |
| Login to enter a peer comment (or grade) | ||
4 hrs confidence: peer agreement (net): +1
peer agreement (net): +1write-off (of a concession) as a notionally wasting asset Explanation: That's my own reading of -> Memento Pratique Comptable, Francis Lefebvre, para. 4124-1: 'Amort. de cad.: afin de permettre la reconstitution des capitaux investis (capitaux propres et emprunts, est constate un amortissement financier de cad. debite au copmpte 650C... par le credit du compte des droits du concedant exigible en nature 2295 "Mise en concession par le concession par le concessionaire". Cet amortissement est pratique que le bien soit *amortissable ou non*... Il est calcule sur le cout de l'imobilisation apres deduction, le cas echeant, des indmenites recues du concedant et des emprunts pris en chatge par le concedant a la fin de la concession..." |
| |
| Login to enter a peer comment (or grade) | ||
8 hrs confidence: peer agreement (net): +1
peer agreement (net): +1amortisation of assets under gov't franchise Explanation: Hi Jackie, This is what Saxcé proposes. HTH Mary |
| |
| Login to enter a peer comment (or grade) | ||
1 day 54 mins confidence:
| amortissement de caducité depreciation of final renewal costs Explanation: See last para of section g on page 9 (French) and p 35 (English) of Eurotunnel annual accounts 2002 available at: Reference: http://www.investis.com/reports/etl_aa_2002/downloads/comple... |
| |
| Login to enter a peer comment (or grade) | ||
51 mins confidence:
| amortissement de caducité impairment depreciation / write-down Explanation: I don't know what the exact context is but it would appear that the company has taken a depreciation or amortization allowance on certain assets to reflect their obsolescence, whereas I think that FASB rules require that the value of obsolete assets be written-down (meaning a decrease in the value of assets rather than an added expense). -------------------------------------------------- Note added at 1 day 59 mins (2004-02-29 13:17:26 GMT) -------------------------------------------------- The sources cited by Counsel and Mary Lalevée seem to indicate that the French practice consists of depreciating an asset that is not normally depreciable (a concession or franchise) and that the restatement your text refers to consisting of treating such depreciation as a write-down. The difference between the two is basically that depreciation reflects the predictable decline in the value of an asset whereas a write-down (or write-off if the value is reduced to zero) records a one-time loss due to impairment or other causes (to further confuse matters, the common French term for write-down is \"dépréciation\"). |
| |
Grading comment
| ||
| Login to enter a peer comment (or grade) | ||
Login or register (free and only takes a few minutes) to participate in this question.
You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.
KudoZ™ translation help
The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.
See also:
Search millions of term translations