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amortissement derogatoire

English translation: excess tax depreciation (over the normal depreciation)

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:amortissements derogatoires
English translation:excess tax depreciation (over the normal depreciation)
Entered by: Germaine A Hoston
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19:13 Jun 2, 2002
French to English translations [PRO]
Bus/Financial / accounting for depreciation
French term or phrase: amortissement derogatoire
In the annual report of a company that produces cheese, there is a reference to this in the notes to the consolidated accounts. After discussing how degressive amortization is now being used only for tax purposes, the notes says that "l'amortissement pour depreciation est enregistre au poste Amortissements drogatoires dans les provisions reglementees." How should this item is to be translated into UK English? (It cannot be "extraordinary amortization" because this is already used under "amortissements exceptionnels".)
Germaine A Hoston
Local time: 19:08
excess tax depreciation
Explanation:
This is according to Saxce's dictionnaire comptable. The full translation is "excess tax depreciation over normal depreciation". He says that "under French accounting law, depreciation expense is the same for financial statements and tax returns. In addition, there is practically no accounting for deferred income taxes. However, to the extent that tax depreciation exceeds normal depreciation, the excess is credited to an equity account where it appears under the heading "provisions réglementées".
HTH
Selected response from:

Mary Lalevee
United Kingdom
Local time: 03:08
Grading comment
Thank you--this is the perfect fit for my context!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +1accelerated depreciation
1964
5excess tax depreciationMary Lalevee
4write-off
Eva Blanar


  

Answers


4 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
accelerated depreciation


Explanation:
amortissement dérogatoire

Reference Kissas,C.,Termin.des marchés financiers,1990

Note {DOM} finances:analyse financière
{GRM} loc.m.


Definition a system of depreciation which reduces the value of assets at a high rate in the early years to encourage companies,because of tax advantages,to invest in new equipment

Reference Dict.of Accounting,Collin-Joliffe,1992
(1)
TERM accelerated depreciation

Reference Dict.of Accounting,Collin-Joliffe,1992

Note {DOM} finance:financial analysis



1964
Turkey
Local time: 05:08
Native speaker of: Native in TurkishTurkish
PRO pts in pair: 294

Peer comments on this answer (and responses from the answerer)
agree  Zareh Darakjian Ph.D.
49 mins
  -> Thanks

agree  xxxninasc
6 hrs
  -> thanks

disagree  Eva Blanar: c'est l'amortissement dégressif en francais!
6 hrs
  -> you see the reference
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 5/5
excess tax depreciation


Explanation:
This is according to Saxce's dictionnaire comptable. The full translation is "excess tax depreciation over normal depreciation". He says that "under French accounting law, depreciation expense is the same for financial statements and tax returns. In addition, there is practically no accounting for deferred income taxes. However, to the extent that tax depreciation exceeds normal depreciation, the excess is credited to an equity account where it appears under the heading "provisions réglementées".
HTH

Mary Lalevee
United Kingdom
Local time: 03:08
Native speaker of: English
PRO pts in pair: 318
Grading comment
Thank you--this is the perfect fit for my context!

Peer comments on this answer (and responses from the answerer)
neutral  Eva Blanar: I have doubts: http://www.pigier.com/Doc/PDF/Pigier4506.pdf
5 hrs
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7 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
write-off


Explanation:
This is the case when certain assets (specified by the law) are written down immediately after acquisition (it is a corporate decision, it is only allowed by the law). This means that, as opposed to the general rule, these items will be charged against the profit/loss account for that period, in full. (This is where the "dérogatoire" comes from.)

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Note added at 2002-06-03 02:33:10 (GMT)
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\"Pure\" UK English would be write-down, I think, but write-off is very widely used.

Eva Blanar
Hungary
Local time: 04:08
Native speaker of: Hungarian
PRO pts in pair: 109
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