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| English | German |
| accumulated depreciation | kumulierte Abschreibung (The sum of posted depreciations for all the periods in which a fixed asset has been in service) |
| bonus depreciation | vorzeitige Abschreibung (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) |
| consumption depreciation method | Verbrauchsabschreibung, Abschreibungsmethode "Verbrauch" (A method of depreciation based on the usage of the asset) |
| depreciation book | Abschreibungsbuch (A specific book used for reporting purposes that contains all depreciation transactions for assets that are valid for that book) |
| depreciation book | AfA-Buch (A specific book used for reporting purposes that contains all depreciation transactions for assets that are valid for that book) |
| depreciation convention | Abschreibungskonvention (One of several predefined rules for calculating depreciation in the year of the acquisition of the asset and the year of the disposal of the asset) |
| derived depreciation book | abgeleitetes Abschreibungsbuch (A specific book used to copy transactions entered for a value model to the specific depreciation book. Can be used when assets are acquired so that the acquisition transaction needs to be entered only once instead of for each value model and depreciation book) |
| factor depreciation method | Abschreibung mit progressivem oder degressivem Faktor (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) |
| low-value pool depreciation In Australia, a fixed-asset depreciation method. Depreciation is calculated as the sum of low-cost assets (acquisitions) added to the pool in the current fiscal year + second element costs (acquisition adjustments) added in the current fiscal year (depreciated using the low-value pool percentage first-year rate regardless of when they were acquired in the year) + low-value assets added to the pool in the current fiscal year + closing net book value from the previous year (depreciated using the low-value pool percentage rate) | Low-Value-Poolabschreibung (AU) |
| manual depreciation method | manuelle Abschreibung (A method of depreciation in which depreciation amounts are entered manually into a schedule instead of being calculated from a table) |
| projected depreciation | Abschreibungsvorschau (The forecasted allocation of the cost of an asset over a period of time for accounting and tax purposes) |
| reducing balance depreciation | degressive Abschreibung (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) |
| special depreciation allowance | Sonderabschreibung (A deduction from the depreciable basis of qualifying fixed assets taken in the first year of service) |
| straight line depreciation | lineare Abschreibung (A method of depreciation that calculates the depreciation of a fixed asset as a fixed amount in each depreciation period) |
| straight line depreciation | lineare Abschreibung (A method of depreciation that calculates the depreciation of a fixed asset as a fixed amount in each depreciation period) |
| straight-line service life depreciation method | lineare Abschreibung nach Nutzungsdauer (A method of depreciation that calculates the depreciation of a fixed asset as a fixed amount in each depreciation period) |
| straight-line service life remaining depreciation method | lineare Abschreibung nach Restnutzungsdauer (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) |