en

depreciation

1

Terminological databases

EKI terminibaas Esterm

ID 705200 Last modified 30.12.2004
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Domain Agriculture - Food Industry - Livestock Industry - FisheriesFinancial Affairs - Taxation & Customs
depreciation preferred
arvon väheneminen
depreciation preferred
Usage examples
  • 1. 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.
  • 2. In the case of products for which a reduction in value has been fixed pursuant to the second subparagraph of Article 8 of Regulation (EEC) No 1883/78, the calculation of average stocks shall be made before the effective date of each reduction in value taken into account for the purposes of the average value.
Wertminderung
arvon väheneminen

EKI terminibaas Esterm

ID 696249 Last modified 30.12.2004
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Domain EU financing - EU budgetaccountancy & commercial arithmetics
kulum preferred
  • vara nimi- või turuväärtuse kahanemine (sõltub kehtivatest eeskirjadest) vastavalt tema kulumisele ja väärtuse osade kaupa ülekandumisele valmistatavasse toodangusse; füüsilise kapitali väärtuse alanemine kulumise tõttu (depreciation of an asset)
  • reduction in value, writing down the capital value of an asset over a period of time in a company's accounts
kulum preferred
depreciation
Usage examples
  • The rules for the entry in the accounts of the depreciation of assets and the rules for writing down the value of assets and for constituting provisions shall be determined by the implementing rules provided for in Article 139.

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