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Dutch to English translations [PRO] Bus/Financial - Accounting
Dutch term or phrase:Ideaalcomplex
Ideaalcomplex - Men spreekt van een ideaalcomplex indien de totale afschrijving van een groep van vaste activa gelijk is aan de jaarlijkse aanschafprijs van 1 of meer exemplaren van deze groep. Een voorbeeld hiervan is de afschrijving van auto's. Indien een auto, van dezelfde prijsklasse, gemiddeld 5 jaar meegaat en de provincie heeft 20 auto's dan kan in de situatie van een ideaalcomplex
elk jaar 4 auto's worden vervangen. Bij activering van de 20 auto's is de afschrijvingslast 4 auto's
( 20 * 1/5 auto).
Explanation: See the discussion entries. This term can be applied to a single organisation or an entire economy, and it is "ideaal" because it represents equilibrium in which depreciation is equal to investment. For example:
"Current cost depreciation is also used in order to obtain a valid measure of net investment. This requires that the addition to the capital stock from new purchases and the decline in the capital stock from depreciation on existing assets both be measured in the prices of the same year. If depreciation is measured in this way, a *zero net investment* roughly indicates that the Government can sustain the current level of services that it provides the public from its capital stock; whereas positive net investment means that the Government is increasing its ability to provide services to the public from its capital stock."
You're assuming this accounting term specifically has to do with depreciating assets in general simply because a car example is used, whereas my contention is that it has nothing to do with depreciation whatsoever.
The relationship for the ideaalcomplex is investeringen == afschrijvingen... not investeringen == waardevermindering.
The only reason depreciation is a consideration is because you can write off the depreciation.
...depreciation is a necessary condition for the "ideaalcomplex". From what I'm reading, ideaalcomplex is any situation when the investment in a new asset = the amount one can write off (not necessarily in any other similar asset). If we assume depreciation, that would be wrong, because even though for accounting purposes, assets may depreciate, it could be the case that a depreciable asset actually appreciated in market value. In the case of appreciation, one could do the reverse, which is, reinvest the capital gains so that it is effectively a zero net investment as Phil suggested.
Hier wordt het ook "harmonisch" genoemd: http://is.gd/7A1AfK (een rar-archief/.doc met titel "Balans, resultatenrekening en externe verslaggeving – E10121"): "de volgende begrippen kennen: substantialisme; vervangingswaarde en vervangingswaardetheorie; herwaardering en herwaarderingsrekening/reserve; inkomensbron en (bruto) inkomensstroom; specifieke en algemene prijsstijgingen; functiecontinuïteit en orgaancontinuïteit; normale voorraad; voorraadresultaat/speculatieresultaat; speculatief resultaat; inhaalafschrijving; harmonisch of ideaal complex"
One year's depreciation buys four new cars, so in five years they've replaced all 20. Each year, the depreciation equals the cost of the new cars, so the net cost is zero. I'm going to suggest this as an answer.
...its the situation where they want to consistently be able to write off the full value of 20 cars in any given year, but since the asset is depreciable, they only take a hit for 4 cars at a time in reality?
How about "zero net investment"? In other words, the depreciation for each year is equal to, and therefore used to fund, the capital investment. A literal translation, "ideal complex", doesn't work in my opinion.
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Answers
3 mins confidence:
body of ideals
Explanation: feitencomplex translates as body of facts...
W Schouten United Kingdom Local time: 06:24 Native speaker of: Dutch, English
Explanation: In dit document wordt het gewoon vertaald als "ideal complex", wat in jouw context ook wel zou passen omdat het verder uitgelegd wordt, ook al lijken er geen Engelstalige referenties voor te zijn. http://www.bspd.nl/downloads/spd_vertaling/MVP Translation B...
Als alternatief zou je "ideal conditions" kunnen gebruiken, of Ideal conditions ("ideaalcomplex").
Lianne Van De Ven United States Local time: 01:24 Native speaker of: Dutch PRO pts in category: 2
Cost drivers are not all equal. Some are more sensitive and cause larger cost variations than others. In an ideal complex model, all cost drivers would have similar effect, but that ideal is unattainable.
The complex which most closely approaches the ideal is one in which there is a minimum of waste and the maximum of profit. The soil should be continuously occupied by a growing crop planted for profit or for soil improvement. A maximum number of high profit-yielding crops should be included in the rotation without depleting the fertility of the land. The labor supply should be ample, but no more than can be continuously and profitably used. The ideal complex will be so planned as to use practically the same amount of labor the year round.
here is just a fragment:
(try Google: 'depreciation' 'ideal complex')
... has approximately a so-called 'ideal complex' of all durable production factors. Theoretically, this is a complex of units showing ideal diversity in their ...
Depreciation systems. · Ideal complex. · Optimal lifetime with continuous replacement and unique production processes).
Barend van Zadelhoff Netherlands Local time: 07:24 Native speaker of: Dutch PRO pts in category: 4
Explanation: See the discussion entries. This term can be applied to a single organisation or an entire economy, and it is "ideaal" because it represents equilibrium in which depreciation is equal to investment. For example:
"Current cost depreciation is also used in order to obtain a valid measure of net investment. This requires that the addition to the capital stock from new purchases and the decline in the capital stock from depreciation on existing assets both be measured in the prices of the same year. If depreciation is measured in this way, a *zero net investment* roughly indicates that the Government can sustain the current level of services that it provides the public from its capital stock; whereas positive net investment means that the Government is increasing its ability to provide services to the public from its capital stock."
The translation workplace 
