Glossary entry (derived from question below)
German term or phrase:
Abschreibung
English translation:
depreciation
Added to glossary by
Stefanie Guim Marce
Sep 14, 2002 05:38
22 yrs ago
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German term
Abschreibung
German to English
Bus/Financial
Accounting
Es fallen in der Regel keine Steuern an wegen 3% Abschreibung p.a.
Proposed translations
(English)
3 +10 | depreciation (allowance) | Klaus Dorn (X) |
5 +1 | depreciation, amortization, write-down | Richard Hall |
Proposed translations
+10
2 mins
Selected
depreciation (allowance)
definitley depreciation, possibly add allowance, if it's to do with tax
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+1
4 hrs
depreciation, amortization, write-down
To choose the correct word it is necessary to understand the underlying accounting treatment. If the asset is tangible and the charge is in accordance with normal accounting policy then it should be "depreciation". If you want to indicate that the charge is driven by tax rules then you should use "writing down allowance" (GB) or "tax depreciation" (US) If on the other hand the amount of the charge is to bring the asset in line with its fair market value, for instance, then it is likely to be a "write-down". If on the other hand the asset is intangible then the words become respecitvely "amortization", "writing down allowance", "tax amortization", "write-down".
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