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долгосрочный актив для продажи (Held for sale assets are long -lived assets for which a company has a concrete plan to dispose of the asset by sale. They are carried on balance sheet at the lower of carrying value or fair value and no depreciation is charged on them.  xplaind.com Alexander Demidov); долгосрочный актив к продаже (Alexander Demidov) | |||
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| долгосрочный актив для продажи (Held-for-sale assets are not depreciated – however, they are subject to impairment charge. Alexander Demidov); долгосрочный актив к продаже (Held-for-sale asset is an asset the management no longer uses for its operational activities and is actively seeking a buyer or already is in the ... Alexander Demidov) | |||