KudoZ home » French to English » Bus/Financial

amortissement dérogatoire

English translation: accelerated depreciation

Advertisement

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.
GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:amortissement dérogatoire
English translation:accelerated depreciation
Entered by: abousteau
Options:
- Contribute to this entry
- Include in personal glossary

17:39 Aug 2, 2000
French to English translations [PRO]
Bus/Financial
French term or phrase: amortissement dérogatoire
financial statements. It doesn't seem to fit with any method of depreciation I can find in English. I found "derogatory depreciation" in Le Robert & Collins Management, but I'm highly suspicious of it, because I cannot confirm anywhere else (other than one French website - also doubtful) that such a thing exists.
Joan W.
accelerated depreciation
Explanation:
Eurodicautom

amortissement dérogatoire : amortissement d'une immobilisation à un rythme supérieur à celui qui serait économiquement justifié afin de profiter d'une fiscalité favorable pendant les premières années de vie de cette immobilisation

English Term : accelerated depreciation :
a system of depreciation which reduces the value of assets at a high rate in the early years to encourage companies,because of tax advantages,to invest in new equipment


Hope it helps,

Agnès
Selected response from:

abousteau
Local time: 16:13
Grading comment
It helps a great deal. Thanks!
4 KudoZ points were awarded for this answer

Advertisement


Summary of answers provided
naaccelerated depreciationabousteau
na>> see below <<Heathcliff


  

Answers


46 mins
>> see below <<


Explanation:
I presume the French web site you found was _www.montupetuk.co.uk/group_eng_finance.html_ with its "Capital spending on technical equipment and machines were previously depreciated over 8 years employing the declining balance method. Such assets purchased in 1998 are depreciated employing the straight-line method first recorded under operating expenses, and a derogatory depreciation recorded under extraordinary expenses."

Ther is another sute, in which the U.K. asset and depreciation management company Qualiac offers services involving "Straight line, digressive, exceptional, [and] derogatory depreciation."

Le Robert is usually quite reliable; but the paucity of information (cross-checked in the other direction) is a tad unsettling. However -- and this is another shot in the dark -- reasoning from the implications of "derogatoire," and checking Barron's _Financial and Business Statements_, do you suppose it might refer to double declining-balance depreciation? -- Are there any CPAs out there who'd care to chime in?


    Reference: http://www.inference.fr/Us/qualiac%20range/qualiac_assets/pa...
Heathcliff
United States
Local time: 07:13
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 953
Login to enter a peer comment (or grade)

5 hrs
accelerated depreciation


Explanation:
Eurodicautom

amortissement dérogatoire : amortissement d'une immobilisation à un rythme supérieur à celui qui serait économiquement justifié afin de profiter d'une fiscalité favorable pendant les premières années de vie de cette immobilisation

English Term : accelerated depreciation :
a system of depreciation which reduces the value of assets at a high rate in the early years to encourage companies,because of tax advantages,to invest in new equipment


Hope it helps,

Agnès



    Reference: http://eurodic.ip.lu
abousteau
Local time: 16:13
Native speaker of: Native in FrenchFrench
PRO pts in pair: 16
Grading comment
It helps a great deal. Thanks!
Login to enter a peer comment (or grade)




Return to KudoZ list


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:



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