Terms containing low-value

Subject	English	Spanish
earth.sc., mech.eng.	low value contact	contacto mínimo
comp., MS	low-value asset	activo de valor reducido (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)
fishery	low-value fish	pescado de bajo valor
fishery	low-value fish	morralla
comp., MS	low-value pool depreciation	depreciación de activos valor reducido (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))