Subject | English | Hebrew |
comp., MS | asset book | ספר רכוש (Accounting records (ledgers or journals) for a specific reporting purpose, such as financial or taxes) |
comp., MS | asset group | קבוצת רכוש (A collection of assets that share one or more specific characteristics) |
comp., MS | fixed asset | רכוש קבוע (An accounting classifier used to classify any long-term asset whose cost expiration is recognized over more than one year) |
comp., MS | fixed asset addition | תוספת לרכוש קבוע (An add-on item to a fixed asset that is considered part of the fixed asset and is not tracked as its own fixed asset, such as an extra battery for a laptop. Typically, an add-on item is maintenance or an improvement and relates to a write-up adjustment) |
comp., MS | fixed asset group | קבוצת רכוש קבוע (A set of characteristics that are assigned to a fixed asset. The fixed asset inherits the characteristics (such as type, number sequences, and default value models) from the group) |
comp., MS | intangible fixed asset | רכוש קבוע בלתי מוחשי (A non-physical fixed asset that a company uses to conduct its business) |
comp., MS | liquid asset | רכוש נזיל (An asset that is cash or easily converted into cash) |
comp., MS | low-cost asset | רכוש בעל עלות נמוכה (In Australia, a depreciating asset that costs less than $1,000 (after GST credits or adjustments) as of the end of the income year when an organization starts to use it or when it is installed and ready for use for a taxable purpose) |
comp., MS | low-value asset | רכוש בעל ערך נמוך (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) |
comp., MS | software factory asset | נכס של מפעל תוכנה (A resource or set of resources provided by a software factory and used in a development environment to build a software application. Assets can include documents, models, configuration files, build scripts, source code files, prescriptive guidance, localization files, deployment manifests, test case definitions, and so forth) |