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Spanish to English translations [PRO]
Finance (general) | | Spanish term or phrase: (dar de) baja /retiro | | Objetivo de una Directiva contable: Establecer normas para regular las adquisiciones, transferencias, **bajas y retiros** de bienes calificados como activos fijos, determinacion de la vida util y depreciacion de los mismos. |
| | | disposals | Explanation:
GAP NO. 200.040
Plant & Equipment Definitions, General Principles and Controls
...When a disposal is made, the appropriate asset is retired and the system makes the related entries to remove the related amounts from the balance sheet G/L accounts. The appropriate 17xxxx G/L account is credited and the accumulated depreciation amount is removed from G/L account 180100, Accumulated Depreciation. Any remaining book value is charged to G/L account 695601, Losses, Damages & Other Write-Offs. When depreciation is calculated, it is calculated through the month of disposal....
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