Sep 8, 2008 15:01
15 yrs ago
Russian term

дополнительная амортизация

Russian to English Bus/Financial Accounting
Context: a company is considering repurchasing 2 ships for a higher price than the original selling price. The text says that if they do this, in the future it will lead to к начислению высокой амортизации - I understand this, but then it adds, 'и при падении рынка к начислению дополнительной амортизации.

Does this mean 'excessive amortization'? I read it as meaning that if the market slows, the value of the ships will drop, and that could mean that too much is being set aside for amortization. But to be honest that is just my guess!

Discussion

Emily Justice (asker) Sep 10, 2008:
another term Later in the text the term повышенная амортизация is used: начисление в последующие периоды повышенной амортизации. This must refer to the same thing as дополнительная амортизация. So the sense does seem to be that the depreciation is excessive. Perhaps I should use 'additional' for the first reference and 'excessive for the second.
The Misha Sep 8, 2008:
Depreciate your tangibles In accountant speak, you depreciate tangible assets, such as your ships, and amortize goodwill and other intangibles.

Proposed translations

+4
4 mins
Selected

additional depreciation charges

Я бы не рискнула гадать, что они имеют в виду, не видя всего контекста
Peer comment(s):

agree David Knowles : This sounds right, and "depreciation" is definitely better than "amortization".
11 mins
Спасибо!
agree sokolniki
35 mins
Спасибо!
agree Jack Doughty
47 mins
Спасибо!
agree The Misha : They may be talking about original accelerated depreciation, but it's hard to say without further context, you are right about that.
1 hr
Спасибо!
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Thank you all very much. I am going to go with the very general term 'additional depreciation charges' as there is not enough context for me to be any more specific."
+1
4 mins

additional depreciation

I'd use "depreciation" rather than amortization.
Peer comment(s):

agree Mark Berelekhis
12 hrs
Something went wrong...
19 hrs

disallowed depreciation

disallowed depreciation: превышение первоначальной стоимости на общую сумму амортизационных отчислений; избыточная сумма начислений на износ (Lingvo-Economics)

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Note added at 19 hrs (2008-09-09 10:38:40 GMT)
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Речь идет о дополнительной или избыточной сумме при падении рынка, что соответствует данному термину.
Мне кажется, что переводчик правильно понимает смысл, но данный термин более приемлим, чем "excessive amortization" Хотя я не уверена окончательно, не имея более полного контекста.
Something went wrong...
2 days 2 hrs

increased depreciation

After your clarification I'd use the term "increased depreciation" for "повышенная амортизация". You can consult with www.multitran.ru, but there is no accounting term there for "дополнительная амортизация".
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