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zugeschrieben

English translation: written up

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:zugeschrieben
English translation:written up
Entered by: Ted Wozniak

12:13 Apr 2, 2016
German to English translations [PRO]
Bus/Financial - Accounting / Auditing
German term or phrase: zugeschrieben
Hallo und guten Tag,

es geht in diesem Wirtschaftsprüfungstext um "das Vermietvermögen wurde auf die [fortgeführten Anschaffungskosten/amortised cost] zugeschrieben", womit ich nicht weiter komme und wozu ich in unseren Ressourcen/online auch nichts Zielsprachliches (ENGB) finde.

Im Berichtsjahr wurde daher das Vermietvermögen in Höhe von T€ X.YYY auf die fortgeführten Anschaffungskosten zugeschrieben, nachdem in 2012 eine außerplanmäßige Abschreibung in Höhe von T€ ZZ.AAA und in 2014 bereits eine Zuschreibung von T€ B.CCC vorgenommen worden war.

Mein Versuch A:

In the year under review, the carrying amount of the rental assets was increased so as to increase the amortised cost in the amount of k€ X,YYY, since an unscheduled depreciation in the amount of k€ ZZ,AAA had been made in 2012, and a reversal of write-downs in the amount of k€ B,CCC had already been made in 2014.

Mein Versuch B:

In the year under review, write-downs of the rental assets were reversed so as to increase the amortised cost in the amount of k€ X,YYY, since an unscheduled depreciation in the amount of k€ ZZ,AAA had been made in 2012, and a reversal of write-downs in the amount of k€ B,CCC had already been made in 2014.

Wikipedia: Zuschreibung ist im Handels-, Bilanz- und Steuerrecht die Erhöhung des Buchwerts eines Vermögensgegenstandes gegenüber dem vorangegangenen Geschäftsjahr aufgrund einer eingetretenen Werterhöhung. Technisch wird der im Vorjahr gewählte Buchwert im laufenden Geschäftsjahr an den höheren Wertansatz angepasst. Komplementärbegriff ist die Abschreibung. https://de.wikipedia.org/wiki/Zuschreibung_(Rechnungswesen)

Die um planmäßige Abschreibungen verminderten Anschaffungskosten werden auch fortgeführte Anschaffungskosten genannt.https://de.wikipedia.org/wiki/Anschaffungskosten

Leider kein Meta-Kontext, da es sich um eine Einzelfeststellung im Bereich Wesentliche Geschäftsvorfälle [im Berichtsjahr, SW] handelt.

Es gibt einen sehr alten Treffer bei der KudoZ-Suche, aber er ist für mich nicht hilfreich.

Viele Grüße

Sebastian Witte
Sebastian Witte
Germany
Local time: 17:09
written up (but see below)
Explanation:
Knowing the previous context would help with the formulation. "Therefore, in the year under review, the rental assets were written up by k€ X,YYY, to the amortised cost following recognition of an impairment loss of k€ ZZ,AAA in 2012, and a reversal of that impairment loss in the amount of k€ B,CCC in 2014."

Strictly speaking, this write up was also a reversal of the earlier impairment loss so you could also say something like "an additional reversal of the impairment loss recognized in 2012 was made in the amount of xxxx, following the reversal of xxx recognized in 2014".

When an asset has been impaired and there is a subsequent reversal of the impairment, the rule is the asset can only be written up to the carrying amount that it would have had assuming "normal" depreciation, i.e., the amortized cost.

Forgive the mixed BE/AE spelling! :-)
Selected response from:

Ted Wozniak
United States
Local time: 10:09
Grading comment
Thank you, Ted.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1written up (but see below)
Ted Wozniak


Discussion entries: 4





  

Answers


19 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
written up (but see below)


Explanation:
Knowing the previous context would help with the formulation. "Therefore, in the year under review, the rental assets were written up by k€ X,YYY, to the amortised cost following recognition of an impairment loss of k€ ZZ,AAA in 2012, and a reversal of that impairment loss in the amount of k€ B,CCC in 2014."

Strictly speaking, this write up was also a reversal of the earlier impairment loss so you could also say something like "an additional reversal of the impairment loss recognized in 2012 was made in the amount of xxxx, following the reversal of xxx recognized in 2014".

When an asset has been impaired and there is a subsequent reversal of the impairment, the rule is the asset can only be written up to the carrying amount that it would have had assuming "normal" depreciation, i.e., the amortized cost.

Forgive the mixed BE/AE spelling! :-)

Ted Wozniak
United States
Local time: 10:09
Meets criteria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 762
Grading comment
Thank you, Ted.

Peer comments on this answer (and responses from the answerer)
agree  Adrian MM. (X)
51 mins
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