Glossary entry (derived from question below)
German term or phrase:
Abschreibungsberechnung
English translation:
calculation of depreciation
Added to glossary by
Melanie Sellers
Aug 6, 2001 16:24
22 yrs ago
1 viewer *
German term
Language translation Professional
Native in: German 
Works in: English to German, German to English
Abschreibungsberechnung
German to English
Bus/Financial
Accounting
Die Umstellung der Abschreibungsberechnung nach IAS wirken sich mit kEUR 425 positiv auf die Herstellkosten aus.
Thank You.
Thank You.
Proposed translations
(English)
| 0 +4 | calculation of depreciation |
Liebgard Harkness (X)
|
| 0 +1 | depreciation method |
Beth Kantus
|
| 0 | depreciation/amortization calculation |
Marcus Malabad
|
Proposed translations
+4
8 mins
Selected
calculation of depreciation
calculation = Berechnung
depreciation = Abschreibung
depreciation = Abschreibung
4 KudoZ points awarded for this answer.
Comment: "Thank You! :0)"
14 mins
Marcus Malabad
Canada
Canada
Native in English
Works in field
Canada
Quality, Accuracy and Experience
Native in: English (Variants: US, Canadian) , Tagalog
Works in: German to English, Russian to English, French to English, and 4 more.
Related KudoZ points
:
27
depreciation/amortization calculation
depreciation/amortization calculation
Peer comment(s):
| agree |
Mats Wiman
: More OK
9 hrs
|
| disagree |
Sven Petersson
: Can not mean amortization calculation. Does mean depreciation calculation.
1 day 2 hrs
|
+1
11 hrs
depreciation method
generally, the computation of depreciation is referred to as the depreciation method. Aside from activity methods, examples of time-based methods include the straight-line method, the sum-of-the-year's-digits method, and the declining balance method
Therefore:
... the change in depreciation method according to/in conformity with IAS (International Accounting Standards) has a positive effect on manufacturing costs in the amount of 425,000 euros.
(because depreciation on manufacturing assets is included as a cost of the inventory produced and is recorded as an increase (debit) to the Goods in Process Inventory account, a positive effect on production costs must mean depreciation is allocated over a longer term, thus reducing the costs allocated for depreciation in the respective accounting period)
HTH!
Ref: Nikolai & Bazley, Intermediate Accounting
Therefore:
... the change in depreciation method according to/in conformity with IAS (International Accounting Standards) has a positive effect on manufacturing costs in the amount of 425,000 euros.
(because depreciation on manufacturing assets is included as a cost of the inventory produced and is recorded as an increase (debit) to the Goods in Process Inventory account, a positive effect on production costs must mean depreciation is allocated over a longer term, thus reducing the costs allocated for depreciation in the respective accounting period)
HTH!
Ref: Nikolai & Bazley, Intermediate Accounting
Peer comment(s):
| agree |
Klaus Dorn (X)
: it's spot-on
7 hrs
|
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