kulum

Terminological databases

ID 696249 Last modified 30.12.2004

Domain EU financing - EU budgetaccountancy & commercial arithmetics

kulum preferred

amortisatsioon

depreciation

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

amortisatsioon

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.

ID 685109 Last modified 30.12.2004

Domain accountancy & commercial arithmeticsbuilding construction

kulum

wear and tear

the loss of value suffered by an asset through its use
wearing or damage due to ordinary usage; deterioration in the condition of a thing through constant use or service

kulum

Usage examples

Ehitise väärtuse hindamisel lähtutakse hindamise aja väärtusest, arvestades kulumit.

wear and tear

Inflection Type 2e

износ

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