International Translation Day 2018

Join ProZ.com/TV for a FREE event September 25-26th celebrating International Translation Day! 50+ hours of content, Chat, Live Q&A & more. Join 1,000's of linguists from around the globe as ProZ.com/TV celebrates International Translation Day.

Click for Full Participation

progress expenditure

Russian translation: продолжительные затраты

08:48 Mar 7, 2018
English to Russian translations [PRO]
Law/Patents - Law: Taxation & Customs
English term or phrase: progress expenditure
Certain progress expenditure rules made applicable
Rules similar to the rules of subsections (c)(4) and (d) of section 46 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990) shall apply for purposes of subsection (a).

http://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-...
Hasmik Avetyan
Armenia
Local time: 21:12
Russian translation:продолжительные затраты
Explanation:
Затраты на процесс, растянутый во времени. Затраты на строительство.

Progress expenditure property:
— имущество с продолжительными затратами

---

"In general, qualified progress expenditures are amounts paid (paid or incurred in the case of self-constructed property) for construction of progress expenditure property".

"Progress expenditure property is property constructed by or for the taxpayer, with a normal construction period of 2 years or more. The taxpayer must reasonably believe that the property will be new section 38 property with a useful life of 7 years or more when placed in service".


"The normal construction period... begins on the date physical work on construction of the property commences and ends on the date the property is available to be placed in service. ... Physical work on construction of property does not include preliminary activities such as planning, designing, preparing blueprints, exploring, or securing financing".

"Qualified progress expenditures for self-constructed property include both direct costs (e.g., labor, material, parts) and indirect costs (e.g., overhead, insurance)...".

"Qualified progress expenditures for non-self-constructed property ... are amounts actually paid by the taxpayer to another person for construction of the property, but only to the extent progress is made in construction".

https://www.law.cornell.edu/cfr/text/26/1.46-5

---

"If events progress, they continue to happen gradually over a period of time".
https://www.collinsdictionary.com/dictionary/english/progres...
Selected response from:

didimblog
Russian Federation
Local time: 21:12
Grading comment
Спасибо!
4 KudoZ points were awarded for this answer



Summary of answers provided
3см.
danya
2продолжительные затраты
didimblog


Discussion entries: 2





  

Answers


2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
см.


Explanation:
(положения о налоговых вычетах на) затраты в создание долгосрочных активов

progress expenditure - это затраты на создание капитального (долгосрочного) актива, который не вводится в эксплуатацию два и более лет (долго создаётся). такие затраты могут быть вычтены из налогооблагаемой базы

danya
Local time: 20:12
Specializes in field
Native speaker of: Native in RussianRussian
PRO pts in category: 7
Login to enter a peer comment (or grade)

15 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5
продолжительные затраты


Explanation:
Затраты на процесс, растянутый во времени. Затраты на строительство.

Progress expenditure property:
— имущество с продолжительными затратами

---

"In general, qualified progress expenditures are amounts paid (paid or incurred in the case of self-constructed property) for construction of progress expenditure property".

"Progress expenditure property is property constructed by or for the taxpayer, with a normal construction period of 2 years or more. The taxpayer must reasonably believe that the property will be new section 38 property with a useful life of 7 years or more when placed in service".


"The normal construction period... begins on the date physical work on construction of the property commences and ends on the date the property is available to be placed in service. ... Physical work on construction of property does not include preliminary activities such as planning, designing, preparing blueprints, exploring, or securing financing".

"Qualified progress expenditures for self-constructed property include both direct costs (e.g., labor, material, parts) and indirect costs (e.g., overhead, insurance)...".

"Qualified progress expenditures for non-self-constructed property ... are amounts actually paid by the taxpayer to another person for construction of the property, but only to the extent progress is made in construction".

https://www.law.cornell.edu/cfr/text/26/1.46-5

---

"If events progress, they continue to happen gradually over a period of time".
https://www.collinsdictionary.com/dictionary/english/progres...

didimblog
Russian Federation
Local time: 21:12
Native speaker of: Native in RussianRussian
PRO pts in category: 14
Grading comment
Спасибо!
Login to enter a peer comment (or grade)



Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.

KudoZ™ translation help

The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.


See also:

Your current localization setting

English

Select a language

Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search