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English to French translations [PRO]
Bus/Financial - Accounting / Cours d'introduction aux finances pour les gestionnaires | | English term or phrase: depreciation expenses | The final type of occupancy costs are depreciation expenses. Accounting rules require us to consider the “life” of every expenditure we make. Every time we pay money for goods or services we have to determine whether the value of those goods or services will extend beyond the current year. For example, a repair to a forklift does not really add any life to the forklift, the repair just brings it back to the usefulness it had before it was broken. However, purchasing a new (or used) forklift obviously has value beyond the current year.
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We call expenditures on goods such as these capital expenditures, and we say that we “capitalize” the costs of the goods. We also call these items Fixed Assets. The charge to expense in each year of the life of a fixed asset is called “depreciation”.
S'agit-il d'amortissement ou de dépréciation? |
| | | amortissement | Explanation:
depreciation expense = amortissement (CA)
Charge supportée par une période donnée au titre de l'amortissement des immobilisations corporelles (bâtiments, matériel, etc.).
Dictionnaire de la comptabilité et de la gestion financière
depreciation = amotissement
That portion of the cost or other basis of a fixed asset or fixed-asset group charged against the operations of an accounting period.
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