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English to German translations [PRO]
Bus/Financial - Accounting | | English term or phrase: capable of production | A capital AFE (Authorization For Expenditure) represents a purchase (or multiple asset purchases) that have a useful life greater than one year. These purchases will be capitalized into property and amortized over a period of time based on accounting and tax class assignment. The term “capitalize or capitalized” refers to the accounting process by which purchases are moved from construction in process (CIP) into fixed asset accounts.
XXX's policy is to capitalize assets in accordance with United States Generally Accepted Accounting Principles (U.S. GAAP). U.S. GAAP defines that capitalization occurs when the asset is **capable of production** and no later than when it is being utilized. To ensure our financial statements are accurate, it is very important to capitalize an asset when it is **capable of** being put into use, **production** or meeting its intended purpose. Purchases that remain in CIP may be subject to additional capital interest charges. In addition, balances that remain in CIP cannot be amortized (depreciated). |
| | | einsatzbereit oder einsatfähig | Explanation:
Steuerlicher Hintergrund: Die Betriebsausgaben (Kosten) für ein bestimmtes Objekt können aktiviert (auf der Aktivseite der Bilanz angesetzt werden) sobald das Objekt einsatzfähig ist, spätestens aber wenn es tatsächlich eingesetzt wird) |
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thoner
Local time: 17:37
| Grading comment Hatte ich völlig vergessen!
Danke!
4 KudoZ points were awarded for this answer |
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26 days confidence:   einsatzbereit oder einsatfähig
Explanation:
Steuerlicher Hintergrund: Die Betriebsausgaben (Kosten) für ein bestimmtes Objekt können aktiviert (auf der Aktivseite der Bilanz angesetzt werden) sobald das Objekt einsatzfähig ist, spätestens aber wenn es tatsächlich eingesetzt wird)
Example sentence(s):- List the DAYS CAPABLE OF PRODUCTION, which means 365 days minus the number of days the machine was shut down for repairs or maintenance.
| thoner
Local time: 17:37
PRO pts in category: 4
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| | Grading comment Hatte ich völlig vergessen!
Danke! |
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| Changes made by editors |
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| Oct 5, 2007 - Changes made by Steffen Walter: | | Field (specific) | Finance (general) => Accounting |
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