Rita Vaicekonyte Nov 13, 2017:

Taip, galima versti ir kaip rezervo fondas ilgalaikio materialiojo turto nusidėvėjimui, nes key aspect čia yra ilgalaikis turtas, kuriam galima paskaičiuoti nusidėvėjimą/jį nurašyti.

Rasa Didžiulienė (asker) Nov 13, 2017:

Mąstau ar tai nėra "Rezervo fondas materialiojo turto nusidėvėjimui"? Esu mačius tokią eilutę metinėse audito ataskaitose, tačiau nepamenu, kaip tiksliai buvo verčiama.

Accountants compile all of the FF&E into a separate line item in a budget or a financial statement under tangible assets. FF&E go into a project's final cost so an auditor can determine if a purchase comes under budget or over budget. FF&E generally have a life span of three years or more.

Rasa Didžiulienė (asker) Nov 13, 2017:

Furniture, fixtures and equipment, abbreviated FF&E or FFE, are movable furniture, fixtures or other equipment that have no permanent connection to the structure of a building or utilities. These items depreciate substantially over their long-term use, but they are definitely important costs to consider when valuing a company, especially during liquidation procedures. Examples of FF&E include desks, chairs, computers, electronic equipment, tables, bookcases and partitions.