| Subject | English | Russian |
| account. | assets of low unit value | малоценные предметы |
| econ. | assets of low unit value | малоценные и быстроизнашиваемые предметы |
| SAP.fin. | collective low value asset | групповой МБП |
| gen. | Low Value Assets | малоценные и быстро изнашиваемые предметы (МБП Lavrov) |
| SAP.fin. | low-value asset | малоценный и быстроизнашивающийся предмет имущества |
| comp., MS | low-value asset | основные фонды низкой стоимости (In Australia, a depreciating asset that is not a low-cost asset but which has an opening net book value less than $1,000 (as of July 1 in the year that it is allocated to the pool), and for which the organization has previously worked out any deduction using the reducing balance depreciation method) |