Verdiente Abschreibung
English translation: earned depreciation
| GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
|---|---|---|---|---|---|---|
|
| 07:23 May 28, 2003 |
| German to English translations [PRO] Bus/Financial - Accounting / Accounting | |||||||
|---|---|---|---|---|---|---|---|
|
| ||||||
|  Selected response from: RobinB United States Local time: 06:15 | ||||||
Grading comment
| |||||||
| Summary of answers provided | ||||
|---|---|---|---|---|
| 5 | earned depreciation/depreciation earned |
| ||
| 4 | qualified deductions |
| ||
| 4 | accumulated |
|
Answers
40 mins confidence: 
qualified deductions Explanation: maybe |
| |
| Login to enter a peer comment (or grade) | ||
47 mins confidence:
accumulated Explanation: When something is "verdient", it also means that it is something you are entitled to, i.e. it is "earned" in a larger sense. For example, there is an insurance term "verdiente Prämie" ("earned premium"). In this case the sentence refers to depreciation that you are legally entitled to claim. I would just call it accumulated. |
| |
| Login to enter a peer comment (or grade) | ||
1 hr confidence:
earned depreciation/depreciation earned Explanation: Strictly speaking, of course, depreciation/amortisation is *always* earned, which is why it is reported as a deduction in the income statement. However, this particular case is an element of German BWL that doesn't have an exact counterpart in Anglo-American financing theory, although it is based on the fundamental Marxian theory of capacity extension. Basically, if a company uses the depreciation charges it has provided for to invest in new assets before the end of the useful lives of the original assets, it finances the new acquisition from its revenue, at least in part. The depreciation component here is known as "earned depreciation" or "depreciation earned", and is calculated as depreciation/amortisation for the year, minus any impairment losses on and other write-downs of non-current assets. The terms and conditions of German public-sector grants and other subsidies frequently stipulate a minimum ratio of "verdiente Abschreibungen" (it normally appears in the plural) to aggregate capital expenditures. |
| |
Grading comment
| ||
| Login to enter a peer comment (or grade) | ||
Login or register (free and only takes a few minutes) to participate in this question.
You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.
KudoZ™ translation help
The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.
See also:
Search millions of term translations