Glossary entry (derived from question below)
Polish term or phrase:
rozliczenie proporcjonalne do amortyzacji środków trwałych
English translation:
settlement proportional to fixed assets' depreciation
Added to glossary by
elutek
Jul 11, 2015 19:43
8 yrs ago
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Polish term
rozliczenie proporcjonalne do amortyzacji środków trwałych
Polish to English
Bus/Financial
Finance (general)
Dotacja jest bezzwrotna i podlega rozliczeniu proporcjonalnie do amortyzacji środków trwałych. Jej rozliczenie spowoduje w przyszłości powstanie przychodu, który jest równoważony amortyzacją środków trwałych, a więc nie powodującym powstania podatku dochodowego.
Serdecznie proszę o pomoc!
Serdecznie proszę o pomoc!
Proposed translations
(English)
4 | settlement proportional to fixed assets' depreciation | elutek |
Change log
Jul 21, 2015 15:31: elutek Created KOG entry
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settlement proportional to fixed assets' depreciation
prop.
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Reference comments
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Reference:
What is the difference between amortization and depreciation?
Because very few assets last forever, one of the main principles of accrual accounting requires that an asset's cost be proportionally expensed based on the time period over which the asset was used. Both depreciation and amortization (as well as depletion) are methods that are used to prorate the cost of a specific type of asset to the asset's life. It is important to mention that these methods are calculated by subtracting the asset's salvage value from its original cost.
Amortization usually refers to spreading an intangible asset's cost over that asset's useful life. For example, a patent on a piece of medical equipment usually has a life of 17 years. The cost involved with creating the medical equipment is spread out over the life of the patent, with each portion being recorded as an expense on the company's income statement.
Depreciation, on the other hand, refers to prorating a tangible asset's cost over that asset's life. For example, an office building can be used for a number of years before it becomes run down and is sold. The cost of the building is spread out over the predicted life of the building, with a portion of the cost being expensed each accounting year.
Depletion refers to the allocation of the cost of natural resources over time. For example, an oil well has a finite life before all of the oil is pumped out. Therefore, the oil well's setup costs are spread out over the predicted life of the oil well.
It is important to note that in some places, such as Canada, the terms amortization and depreciation are often to used interchangeably to refer to both tangible and intangible assets.
http://www.investopedia.com/ask/answers/06/amortizationvsdep...
Amortization usually refers to spreading an intangible asset's cost over that asset's useful life. For example, a patent on a piece of medical equipment usually has a life of 17 years. The cost involved with creating the medical equipment is spread out over the life of the patent, with each portion being recorded as an expense on the company's income statement.
Depreciation, on the other hand, refers to prorating a tangible asset's cost over that asset's life. For example, an office building can be used for a number of years before it becomes run down and is sold. The cost of the building is spread out over the predicted life of the building, with a portion of the cost being expensed each accounting year.
Depletion refers to the allocation of the cost of natural resources over time. For example, an oil well has a finite life before all of the oil is pumped out. Therefore, the oil well's setup costs are spread out over the predicted life of the oil well.
It is important to note that in some places, such as Canada, the terms amortization and depreciation are often to used interchangeably to refer to both tangible and intangible assets.
http://www.investopedia.com/ask/answers/06/amortizationvsdep...
Discussion
1) ujęcia uzyskanej i wypłaconej wcześniej dotacji w rachunkowości spółki;
2) zamiany dotacji ze zwrotnej na bezzwrotną (amortyzacja aktywa może być dowodem, że spółka posiada aktywo, na które dostała dotację);
3) wypłaty dotacji proporcjonalnie do amortyzacji aktywa.
W przypadku 1 i 2 prawdopodobnie użyłbym "recognition", a w przypadku 3 być może właśnie "settlement", choć najprawdopodobniej po prostu "payment".
By dalej skomplikować, amortization stosuje się również w bankowości. Amortized loan, to taki spłacany w ratach (schedule of amortization to harmonogram spłat).
depreciation dotyczy fixed assets
amortization - intangible assets. Tak mnie uczono, ale może teraz jest inaczej. Pozdrawiam
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