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dotations aux amortissements et dépréciations

English translation: amortisation and depreciation

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:dotations aux amortissements et dépréciations
English translation:amortisation and depreciation
Entered by: DocteurPC
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23:02 Aug 28, 2007
French to English translations [PRO]
Bus/Financial - Accounting / états financiers annuels (France)
French term or phrase: dotations aux amortissements et dépréciations
Une série d'entrées dans des états financiers de France à traduire vers l'anglais pour le Canada

Dotations aux amortissements et dépréciations (titre)
Sur immobilisations : dotations aux amortissements € ######
Sur immobilisations : dotations aux dépréciations € ###### (not the same amount)
Sur actif circulant : dotations aux dépréciations
Dotations aux provisions...

My problem is that dotations aux amortissements is depreciation expenses
and dotation aux dépréciations is also depreciation expenses
How do I differentiate the two because, in here, they are separate entries and they have different amounts allocated to those entries so they want to "show the differences"

tel que bien décrit ici : http://rfcomptable.grouperf.com/article/0325/ms/rfcompms0325...
la terminologie a changé en français
DocteurPC
Canada
Local time: 01:45
amortisation and depreciation
Explanation:
1) Depreciation vs amortisation.
From IAS 16:9 on Property plant and equipment (IFRS term for what often used to be called tangible fixed assets): Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.

From IAS 38:8 on Intangible assets (IFRS term for what often used to be called intangible fixed assets): Amortisation is the systematic allocation of the depreciable amount of an intangible asset over its useful life.

From IAS 39:9 on Financial instruments (including loans) The amortised cost of a financial asset or financial liability is the amount at which the financial asset or financial liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and minus any reduction (directly or through the use of an allowance account) for impairment or uncollectibility

So, in summary: if it relates to property plant and equipment, use "depreciation".

Hope this helps!
Selected response from:

John Di Rico
France
Local time: 22:45
Grading comment
c'est ce qui convient le mieux dans le reste du contexte (que vous n'avez pas ;-) merci à tous et pour les réponses et pour les explications
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2depreciation / amortisation and impairment lossesBusterK
4amortisation and depreciation
John Di Rico
5 -1[funding of] provisions for amortization and depreciation
Marian Greenfield


Discussion entries: 1





  

Answers


5 mins   confidence: Answerer confidence 5/5 peer agreement (net): -1
[funding of] provisions for amortization and depreciation


Explanation:
amortization - intangible assets
depreciation - property, plant and equipment

Marian Greenfield
Local time: 01:45
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 68

Peer comments on this answer (and responses from the answerer)
neutral  BusterK: agree with your comments but these are not provisions, whereas the French "provision" is...
8 hrs

disagree  rkillings: In IFRS terminology, "provisions" are exclusively liabilities on the balance sheet, not valuation adjustments to assets.
2 days6 hrs
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7 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
amortisation and depreciation


Explanation:
1) Depreciation vs amortisation.
From IAS 16:9 on Property plant and equipment (IFRS term for what often used to be called tangible fixed assets): Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.

From IAS 38:8 on Intangible assets (IFRS term for what often used to be called intangible fixed assets): Amortisation is the systematic allocation of the depreciable amount of an intangible asset over its useful life.

From IAS 39:9 on Financial instruments (including loans) The amortised cost of a financial asset or financial liability is the amount at which the financial asset or financial liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and minus any reduction (directly or through the use of an allowance account) for impairment or uncollectibility

So, in summary: if it relates to property plant and equipment, use "depreciation".

Hope this helps!

John Di Rico
France
Local time: 22:45
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in FrenchFrench
PRO pts in category: 5
Grading comment
c'est ce qui convient le mieux dans le reste du contexte (que vous n'avez pas ;-) merci à tous et pour les réponses et pour les explications

Peer comments on this answer (and responses from the answerer)
neutral  BusterK: you are missing the French "depreciation" part.
1 hr
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8 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
depreciation / amortisation and impairment losses


Explanation:
as explained by Marian and John, amortissement is either depreciation or amortisation depending on the nature of the asset (tangible vs. intangible).
depreciation (in French) is an additional allowance due to circumstances and that may be reversed. It is impairment (losses).

BusterK
Local time: 07:45
Specializes in field
Native speaker of: Native in FrenchFrench
PRO pts in category: 57

Peer comments on this answer (and responses from the answerer)
agree  Conor McAuley: Good explanation. Thanks for the info on the difference between amortisation and depreciation, that one has been bugging me for quite a while, I thought the terms were interchangeable, but although the same principle applies, they are separate terms.
4 hrs
  -> thanks

agree  rkillings: or "depreciation expense and impairment charges". As far as the US IRS is concerned, intangible assets (e.g. patents, copyrights, software) can indeed be depreciable property.
1 day21 hrs
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