https://www.proz.com/kudoz/german-to-english/accounting/1844868-abgrenzungsbetrag.html
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Abgrenzungsbetrag

English translation: Other deferred amounts

12:39 Mar 29, 2007
German to English translations [PRO]
Bus/Financial - Accounting / Annual Report
German term or phrase: Abgrenzungsbetrag
Sonstige Abgrenzungsbeträge aus:
Zinsswaps und Swaptions
Discount Fee Bankgesellschaft Berlin
Leasingfinanzierungen
im Voraus erhaltenen Zinszuschüssen und Risikoprämien

I see that this has been posted before, but I am still unsure of the appropriate translation.
Jeana Clark
United States
Local time: 15:45
English translation:Other deferred amounts
Explanation:
would make sense in this context.

HTH

Alison

--------------------------------------------------
Note added at 11 mins (2007-03-29 12:50:42 GMT)
--------------------------------------------------

"Under Canadian GAAP, when a lease is extended and the payment terms are
modified, the lessee should continue to account for the lease in accordance with
the terms of the original lease contract until the original lease term expires.
The difference between the modified payment and the payment under the terms of
the original lease is deferred. Under US GAAP, any straight-line rent accruals
and other deferred amounts should be amortized over the combined period of the
remaining original lease term and the new lease term. Under US GAAP, additional
aircraft lease expense of $1 has been recorded with the offset to deferred
charges"

http://www.secinfo.com/d18TY3.v252.htm
Selected response from:

Alison Schwitzgebel
France
Local time: 22:45
Grading comment
Thanks for your input!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3Other deferred amounts
Alison Schwitzgebel
2 +1accruals and deferrals
Stephen Sadie


Discussion entries: 3





  

Answers


9 mins   confidence: Answerer confidence 2/5Answerer confidence 2/5 peer agreement (net): +1
accruals and deferrals


Explanation:
seems to ring a bell

Stephen Sadie
Germany
Local time: 22:45
Native speaker of: English
PRO pts in category: 56

Peer comments on this answer (and responses from the answerer)
agree  gangels (X)
22 mins
  -> thanks klaus
Login to enter a peer comment (or grade)

10 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
Other deferred amounts


Explanation:
would make sense in this context.

HTH

Alison

--------------------------------------------------
Note added at 11 mins (2007-03-29 12:50:42 GMT)
--------------------------------------------------

"Under Canadian GAAP, when a lease is extended and the payment terms are
modified, the lessee should continue to account for the lease in accordance with
the terms of the original lease contract until the original lease term expires.
The difference between the modified payment and the payment under the terms of
the original lease is deferred. Under US GAAP, any straight-line rent accruals
and other deferred amounts should be amortized over the combined period of the
remaining original lease term and the new lease term. Under US GAAP, additional
aircraft lease expense of $1 has been recorded with the offset to deferred
charges"

http://www.secinfo.com/d18TY3.v252.htm

Alison Schwitzgebel
France
Local time: 22:45
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 346
Grading comment
Thanks for your input!

Peer comments on this answer (and responses from the answerer)
agree  Ebru Kopf
1 hr
agree  AnjaR: je nach Zielland evtl. auch einfach other deferrals - auf keinen Fall die accruals dazu nehmen, das sind die aktivischen Abgrenzungen, deferrals die passivischen
4 hrs
agree  RobinB
5 hrs
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