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Law/Patents - Accounting | | Hungarian term or phrase: teljesítmény arányos | immateriális javak, tárgyi javak értékcsökkenési leírása lehet lineáris, degresszív, teljesítmény arányos, terven felüli.
valamint
Milyen érték alapján történhet a leírás
a) Bruttó érték
- Lineáris leírás
- Degresszív leírás
- Teljesítmény arányos leírás
- Évek száma összege módszer
- Abszolút összegű leírás |
|  János UntenerKudoZ activityQuestions: 64 (none open) ( 1 without valid answers) ( 2 closed without grading) Answers: 329
Hungary
| | Local time: 04:26
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| | English translation:activity (based) depreciation | Explanation:
http://en.wikipedia.org/wiki/Depreciation#Activity_depreciat...
Activity depreciation methods are not based on time, but on a level of activity. This could be miles driven for a vehicle, or a cycle count for a machine. When the asset is acquired, its life is estimated in terms of this level of activity. Assume the vehicle above is estimated to go 50,000 miles in its lifetime. The per-mile depreciation rate is calculated as: ($17,000 cost - $2,000 salvage) / 50,000 miles = $0.30 per mile. Each year, the depreciation expense is then calculated by multiplying the rate by the actual activity level.
Activity Depreciation
Activity depreciation is based on level of activity for each period such as cycles of a machine, miles driven on a car or the amount of time a piece of equipment is used. This calculation is equivalent to our units of production depreciation calculator.
http://www.calculatorsoup.com/calculators/financial/deprecia...
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Note added at 27 mins (2010-11-26 13:08:23 GMT)
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A leírási módszerekről itt is:
There are numerous depreciation methods, which include straight line (most common), declining balance, activity depreciation, sum of the years' digits, units of time, group depreciation, composite depreciation and units of production. Units of product method is expressed in the total number of units expected to be produced from an asset and is generally computed in three basic steps.
http://www.ehow.com/about_5494958_unitsofproduction-deprecia...
http://www.articlesbase.com/business-articles/depreciation-m...
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| Selected response from:
Annamaria Amik
Local time: 05:26
| Grading comment Köszönöm.
4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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Automatic update in 00:
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12 mins confidence:   peer agreement (net): -1 productivity payment
Explanation:
payment in proportion to the quality of work produced.
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24 mins confidence: peer agreement (net): +3 activity (based) depreciation
Explanation:
http://en.wikipedia.org/wiki/Depreciation#Activity_depreciat...
Activity depreciation methods are not based on time, but on a level of activity. This could be miles driven for a vehicle, or a cycle count for a machine. When the asset is acquired, its life is estimated in terms of this level of activity. Assume the vehicle above is estimated to go 50,000 miles in its lifetime. The per-mile depreciation rate is calculated as: ($17,000 cost - $2,000 salvage) / 50,000 miles = $0.30 per mile. Each year, the depreciation expense is then calculated by multiplying the rate by the actual activity level.
Activity Depreciation
Activity depreciation is based on level of activity for each period such as cycles of a machine, miles driven on a car or the amount of time a piece of equipment is used. This calculation is equivalent to our units of production depreciation calculator.
http://www.calculatorsoup.com/calculators/financial/deprecia...
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Note added at 27 mins (2010-11-26 13:08:23 GMT)
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A leírási módszerekről itt is:
There are numerous depreciation methods, which include straight line (most common), declining balance, activity depreciation, sum of the years' digits, units of time, group depreciation, composite depreciation and units of production. Units of product method is expressed in the total number of units expected to be produced from an asset and is generally computed in three basic steps.
http://www.ehow.com/about_5494958_unitsofproduction-deprecia...
http://www.articlesbase.com/business-articles/depreciation-m...
| Annamaria Amik
Local time: 05:26
Specializes in field
Native speaker of:  Hungarian, Romanian
PRO pts in category: 8
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The translation workplace 
