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amortissement de caducité

English translation: financial depreciation charge

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:amortissement de caducité
English translation:financial depreciation charge
Entered by: jyxxer
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12:20 Apr 3, 2007
French to English translations [PRO]
Bus/Financial - Finance (general) / comnay report / balance sheet notes
French term or phrase: amortissement de caducité
Les immobilisations « non renouvelables » font l’objet d’un amortissement dit « de caducité » calculé selon le mode linéaire sur la durée comprise entre la date de leur mise en service et la date de fin de concession. Cet amortissement, qui est classé en charge d’exploitation, n’a pas pour objet de constater une dépréciation technique des constructions mais de ramener leur valeur nette comptable à une valeur nulle à l’expiration de la concession.
jyxxer
Australia
Local time: 18:50
financial depreciation charge
Explanation:
p151 of linked doc.
The point is these "amortissements" are presented as liabilities and not as a reduction of the related assets, so that write-off/down may not be used.
Selected response from:

BusterK
Local time: 10:50
Grading comment
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +1financial depreciation chargeBusterK


Discussion entries: 2





  

Answers


2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
financial depreciation charge


Explanation:
p151 of linked doc.
The point is these "amortissements" are presented as liabilities and not as a reduction of the related assets, so that write-off/down may not be used.


    Reference: http://www.veolia-finance.com/media/pdf/file0112.pdf
BusterK
Local time: 10:50
Specializes in field
Native speaker of: Native in FrenchFrench
PRO pts in category: 108

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