Französisch: amortissement de caducitéEnglisch translation: impairment depreciation / write-down 
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| Glossareintrag (aus Frage unten abgeleitet) | | Französisch Begriff oder Satz: | amortissement de caducité | | Englisch Übersetzung: | impairment depreciation / write-down | | Eingetragen von: | JackieMcC |
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Übersetzungen Französisch > Englisch [PRO]
Bus/Financial - Bilanzierung/Buchhaltung | | Französisch Begriff oder Satz: amortissement de caducité | Re. compliance with US GAAP:
"X procède aux retraitements suivants par rapport aux normes françaises : annulation des provisions pour garantie totale et ... reclassement des amortissements de caducité en moins de l'actif".
My research so far suggests this depreciation is specific to concession agreements - any further info and suggestions regarding the equiv. term in English would be much appreciated! |
| | | impairment depreciation / write-down | Erklärung:
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).
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Note added at 1 day 59 mins (2004-02-29 13:17:26 GMT)
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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\"). |
| Ausgewählte Antwort von:
lenkl
Frankreich
| Hinweis von Fragesteller an den AntwortendenThanks for this very clear explanation - and thanks to everyone for the useful suggestions/comments.(I finally went for "restatement of the obsolescence depreciation as a write-down"
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1 Stunde Antwortsicherheit:  |
| obsolescence depreciation
Erklärung:
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. ...
| Jane Lamb-Ruiz
Vereinigte Staaten
Spezialgebiet
Muttersprache: Englisch, Portugiesisch
PRO-Punkte in Kategorie: 253
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3 Stunden Antwortsicherheit:  |
| voir explication
Erklärung:
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.
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4 Stunden Antwortsicherheit: Zustimmung (Netto): +1 |
| write-off (of a concession) as a notionally wasting asset
Erklärung:
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..."
| xxxKirstyMacC
Vereinigtes Königreich
Muttersprache: Englisch
PRO-Punkte in Kategorie: 32
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8 Stunden Antwortsicherheit: Zustimmung (Netto): +1 |
1 Tag54 Min. Antwortsicherheit: |
51 Min. Antwortsicherheit: |
| impairment depreciation / write-down
Erklärung:
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\").
| lenkl
Frankreich
Spezialgebiet
PRO-Punkte in Kategorie: 53
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| Hinweis von Fragesteller an den Antwortenden| Thanks for this very clear explanation - and thanks to everyone for the useful suggestions/comments.(I finally went for "restatement of the obsolescence depreciation as a write-down" |
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The translation workplace 
