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| German | English |
| Abschreibung mit progressivem oder degressivem Faktor | factor depreciation method (A method of depreciation that uses a progressive or digressive factor. For example, if the factor is >50, the depreciation is progressive, which means that the amount of depreciation increases each depreciation period. If the factor is <50, the depreciation is digressive, and the amount of depreciation decreases each depreciation period) |
| degressive Abschreibung | reducing balance depreciation (A method of calculating the depreciation of a fixed asset as a fixed percentage of its net book value at the start of each depreciation period) |
| kumulierte Abschreibung | accumulated depreciation (The sum of posted depreciations for all the periods in which a fixed asset has been in service) |
| lineare Abschreibung | straight line depreciation (A method of depreciation that calculates the depreciation of a fixed asset as a fixed amount in each depreciation period) |
| lineare Abschreibung | straight line depreciation (A method of depreciation that calculates the depreciation of a fixed asset as a fixed amount in each depreciation period) |
| lineare Abschreibung nach Nutzungsdauer | straight-line service life depreciation method (A method of depreciation that calculates the depreciation of a fixed asset as a fixed amount in each depreciation period) |
| lineare Abschreibung nach Restnutzungsdauer | straight-line service life remaining depreciation method (A method of depreciation that calculates the depreciation of a fixed asset as a fixed amount in each depreciation period. There will be a difference in the depreciation amount calculated between straight-line service life remaining and straight-line service life when there is an adjustment posted to the asset) |
| manuelle Abschreibung | manual depreciation method (A method of depreciation in which depreciation amounts are entered manually into a schedule instead of being calculated from a table) |
| vorzeitige Abschreibung | bonus depreciation (Extra depreciation amounts that can be taken in the first year that an asset is placed in service and depreciated. Bonus depreciation is taken before any other depreciation is calculated and is available only for depreciation books) |