immobilisations sinistrées

English translation: impaired fixed assets

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:immobilisations sinistrées
English translation:impaired fixed assets
Entered by: Jenny Duthie

11:15 Aug 9, 2018
French to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / CIR tax return form
French term or phrase: immobilisations sinistrées
Obviously, "immobilisations" are "fixed assets", but I'm not sure what to use for "sinistrées" in this context: here is a little more info, but I don't have more than this, thanks:

"Dotations aux amortissements pour les immobilisations sinistrées" - this is a sub-heading under "Dépenses de recherche ouvrant droit à crédit d’impôt"
Jenny Duthie
France
Local time: 15:33
impaired fixed assets
Explanation:
Comptabiliser la sortie de l'actif d'une immobilisation détruite
https://www.compta-online.com/comptabiliser-la-sortie-de-act...

Translate this page
20 Mar 2017 - Une immobilisation sinistrée, totalement détruite et inutilisable est sortie de l'actif du bilan. Deux modes de comptabilisation sont possibles.

An asset impairment arises when there is a sudden drop in the fair value of an asset below its recorded cost. The accounting for asset impairment is to write off the difference between the fair value and the recorded cost. ... Impairment only occurs when the amount is not recoverable.17 May 2017
Fixed asset impairment accounting — AccountingTools
https://www.accountingtools.com/articles/2017/5/17/fixed-ass...

Impairment of Fixed Assets | Definition | Examples | Journal Entries
https://accountingexplained.com/financial/non-current-assets...

Impairment of Fixed Assets. Impairment of a fixed asset is an abrubt decrease of its fair value due to damage, absolecense etc. When impairment of a fixed asset occurs, the business has to decrease its value in the balance sheet and recognize a loss in the income statement.
Selected response from:

AllegroTrans
United Kingdom
Local time: 14:33
Grading comment
thanks!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2impaired fixed assets
AllegroTrans
4extraordinary depreciation of fixed assets
Francois Boye


Discussion entries: 5





  

Answers


44 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
impaired fixed assets


Explanation:
Comptabiliser la sortie de l'actif d'une immobilisation détruite
https://www.compta-online.com/comptabiliser-la-sortie-de-act...

Translate this page
20 Mar 2017 - Une immobilisation sinistrée, totalement détruite et inutilisable est sortie de l'actif du bilan. Deux modes de comptabilisation sont possibles.

An asset impairment arises when there is a sudden drop in the fair value of an asset below its recorded cost. The accounting for asset impairment is to write off the difference between the fair value and the recorded cost. ... Impairment only occurs when the amount is not recoverable.17 May 2017
Fixed asset impairment accounting — AccountingTools
https://www.accountingtools.com/articles/2017/5/17/fixed-ass...

Impairment of Fixed Assets | Definition | Examples | Journal Entries
https://accountingexplained.com/financial/non-current-assets...

Impairment of Fixed Assets. Impairment of a fixed asset is an abrubt decrease of its fair value due to damage, absolecense etc. When impairment of a fixed asset occurs, the business has to decrease its value in the balance sheet and recognize a loss in the income statement.

AllegroTrans
United Kingdom
Local time: 14:33
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 74
Grading comment
thanks!

Peer comments on this answer (and responses from the answerer)
agree  writeaway: this is a field/area I steer clear of.......
7 mins

neutral  Germaine: Des "impaired fixed assets" sont des immobilisations dépréciées. Cf. discussion.
2 days 5 hrs

agree  Steve R: Cf. my suggestions in the discussion on how to avoid saying "impairment" twice.
4 days
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
dotations aux amortissements pour les immobilisations sinistrées
extraordinary depreciation of fixed assets


Explanation:
https://docs.infor.com/help_m3beud_16.x/index.jsp?topic=/com...

Francois Boye
United States
Local time: 09:33
Native speaker of: Native in FrenchFrench
PRO pts in category: 14

Peer comments on this answer (and responses from the answerer)
neutral  Germaine: Il s'agit d'une ligne dans un formulaire 2069-A-SD; il n'y aura pas de note pour expliquer ce qu'on entend par "depréciation extraordinaire d'immobilisations".
2 days 4 hrs
  -> the English expression is clear-cut!

neutral  AllegroTrans: Never see this term used
4 days
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