Italian: ammortamenti e svalutazioniEnglish translation: amortization, depreciation and impairment 
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| GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | | Italian term or phrase: | ammortamenti e svalutazioni | | English translation: | amortization, depreciation and impairment | | Entered by: | bsmeh |
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Italian to English translations [PRO]
Bus/Financial - Accounting | | Italian term or phrase: ammortamenti e svalutazioni | Hello,
Please could someone give me the English for "ammortamenti e svalutazioni" in the context of a company balance sheet - I don't understand the difference between the two.
Also, if possible, within the same context, what are "Ratei e Risconti"?
Thank you |
| bsmehKudoZ activityQuestions: 9 (all closed) Answers: 0
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| | amortization, depreciation and impairment | Explanation:
Amortization is for intangible assets, depreciation for property, plant and equipment (i.e. non-current tangible assets), and impairment is when you reduce the value of non-current assets for other reasons or for intangible assets of undefined useful life.
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Note added at 1 hr 11 mins (2006-01-06 13:24:30 GMT)
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Oh yeah, for "ratei e risconti" it depends on whether we're talking "attivi" or "passivi". If you need a general term for the whole category, you could use something like "accruals and prepayments", even though that technically leaves out "deferred income". |
| Selected response from:
Grey Drane
Italy
| Note from asker to answererThank you, and thanks for the explanation too!
4 KudoZ points were awarded for this answer |
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14 mins confidence:   peer agreement (net): -1 |
| amortisation and(re) valuation.
Explanation:
amort. is carrying a deadweight non productive part of a company which might require revaluation of certain a/c areas.
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19 mins confidence: |
| amortization and depreciation
Explanation:
Ratei e risconti te lo dico più tardi perché non sono mai sicura...
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Note added at 21 mins (2006-01-06 12:34:37 GMT)
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Ammortamento è quando suddividi il costo di un bene su più anni (a livello contabile).
Svalutazione è la perdita di valore di un bene con il passare degli anni.
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1 hr confidence: |
| amortization, depreciation and impairment
Explanation:
Amortization is for intangible assets, depreciation for property, plant and equipment (i.e. non-current tangible assets), and impairment is when you reduce the value of non-current assets for other reasons or for intangible assets of undefined useful life.
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Note added at 1 hr 11 mins (2006-01-06 13:24:30 GMT)
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Oh yeah, for "ratei e risconti" it depends on whether we're talking "attivi" or "passivi". If you need a general term for the whole category, you could use something like "accruals and prepayments", even though that technically leaves out "deferred income".
| Grey Drane
Italy
Specializes in field
Native speaker of:  English
PRO pts in category: 52
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| Note from asker to answerer| Thank you, and thanks for the explanation too! |
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6 hrs confidence: peer agreement (net): +1 |
| value adjustments
Explanation:
... or valuation adjustments in U.S. English. These terms come from the in-house glossary of an international auditing firm.
Ratei e risconti (assets): prepayments and accrued income
(liabilities): accruals and deferred income
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16 hrs confidence: |
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The translation workplace 
