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Hebrew to English translations [PRO]
Bus/Financial - Business/Commerce (general) / השקעות | | Hebrew term or phrase: הפחתה חד פעמית | | אורמת מבקשת לנטרל הפחתות חד־פעמיות שלא נוטרלו עד כה בחישוב ה־EBITDA (רווח תפעולי־תזרימי) |
| JeSsRockiTKudoZ activityQuestions: 90 ( 5 open) ( 6 without valid answers) ( 2 closed without grading) Answers: 0
| | Local time: 20:37
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| | Selected response from:
  Joab Eichenberg-Eilon
Local time: 13:37
| Grading comment | 4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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7 mins confidence:   peer agreement (net): +1
13 mins confidence: One-time amortization / One-time depreciation
Explanation:
Usually amortization or depreciation is calculated over time, but in certain situations it is advantageous to post it as a one-time accounting event.
Example sentence(s):- Another change that the 'Economic Stimulus Act of 2008' brought to Section 179 is it offered a one-time “bonus first year depreciation” on qualifying equipment.
- a highly profitable company looking to decrease their tax payments may list what should typically be an amortized expenditure as a one-time expense
Reference: http://www.section179.org/stimulus_acts.html
Reference: http://www.wikinvest.com/metric/Amortization
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