GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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20:34 Apr 26, 2008 |
English to Spanish translations [PRO] Law/Patents - Law: Contract(s) | |||||||
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| Selected response from: Silvia Brandon-Pérez United States Local time: 12:38 | ||||||
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Summary of answers provided | ||||
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5 +3 | Condición de compra para equipo de capital o equipo fijo |
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condition of purchase for capital equipment Condición de compra para equipo de capital o equipo fijo Explanation: Hay equipo que tiene un valor limitado y que por lo tanto no es 'equipo de capital' y las reglas para por ejemplo deducir su valor de los impuestos son diferentes, porque es equipo que tiene que reemplazarse a menudo. El 'capital equipment' es todo aquel equipo que dura muchos años y que generalmente es muy costoso, y se considera 'fijo' casi como si fuera un inmueble. -------------------------------------------------- Note added at 22 mins (2008-04-26 20:57:00 GMT) -------------------------------------------------- En el enlace que te incluyo se define como equipo con un valor de $5,000 o más y con una vida útil mayor de un año: The following are definitions of individual capital equipment items: A. Capital Equipment (CE): 1. Any individual piece of equipment with a useful life of more than one year and an acquisition cost of $5,000 or more. a. Equipment costing less than $5,000 is considered a supply item (S&E). 2. The acquisition cost of capital equipment includes the cost of transportation, installation, modification and attachments. B. Fixed Capital Equipment (FCE): 1. Fixed capital equipment is permanently attached to a building. 2. FCE has a useful life of more than one year and an acquisition cost of $5,000 or more. 3. The removal of the FCE would substantially alter the building's value. a. Fixed capital equipment items are considered an improvement to the building, and a part of the building. b. Fixed capital equipment items are not issued inventory numbers and therefore are not carried on inventory records. c. Examples of fixed capital equipment items are: plumbing fixtures, heating and electrical equipment, built-in shelves and cabinets, and inlaid carpeting. C. Moveable Capital Equipment (MCE): 1. Movable capital equipment is defined as capital equipment which is not permanently attached to a building or a structure. 2. Movable capital equipment is not an integral part of its surroundings. Its removal does not affect the value of the item or the value of the real property. http://www.bfs.uwm.edu/ASM/view.aspx?id=2.8.1&d=1 |
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