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Abschreibungsspiegel

English translation: statement of changes in depreciation, amortisation and write-downs

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Abschreibungsspiegel
English translation:statement of changes in depreciation, amortisation and write-downs
Entered by: RobinB
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19:17 Jan 29, 2004
German to English translations [PRO]
Bus/Financial
German term or phrase: Abschreibungsspiegel
item on a balance sheet
Nadders
Local time: 16:28
statement of changes in depreciation, amortisation and write-downs
Explanation:
I can answer now that I have little more background to the question. Normally, changes in depreciation, amortisation and write-downs (or impairment losses) form part of the Anlagespiegel/Anlagegitter (sometimes Anlagenspiegel/Anlagengitter), which is the statement of changes in fixed assets (HGB) or non(-)current assets (IASs/US GAAP) presented either between the primary financial statements and the notes, or as part of the disclosures in the notes to the financial statements. It normally tracks additions, disposals, reversals and reclassifications of these assets and the related charges during the period under review, as well as the beginning and ending balances.
Selected response from:

RobinB
Germany
Local time: 17:28
Grading comment
thank you very much!
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1statement of changes in depreciation, amortisation and write-downs
RobinB
3 +2schedule of depreciation/depreciation schedule
Gisela Greenlee
3write-off threshold
Nigel Hagger-Vaughan
3depreciation rate
xxxBrandis
2Wait around for Robin or Ralf ...
TonyTK


Discussion entries: 1





  

Answers


1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
write-off threshold


Explanation:
My best shot...


    Reference: http://www.ird.govt.nz/aboutir/reports/slreport-sep03.html
Nigel Hagger-Vaughan
United Kingdom
Local time: 16:28
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 34
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2 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5
Wait around for Robin or Ralf ...


Explanation:
Sounds more like a statement of some kind.

statement of depreciation/amortisation/write-offs (depends on what kind of assets they are, I assume)

TonyTK
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 1090

Peer comments on this answer (and responses from the answerer)
neutral  RobinB: How do you like green, then?. As the asker hasn't bothered to respond to my note, it's obviously not urgent. Normally, depreciation, amortisation and impairments are a *section* in the statement of changes in fixed/non-current assets (Anlagespiegel).
10 hrs
  -> You're lucky - red's my favourite colour (I was thinking of the analogy with "Anlage(n)spiegel" (oops) when I wrote my answer) .
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2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +2
schedule of depreciation/depreciation schedule


Explanation:
Just a guess on my part, but I'm fairly certain they are talking about depreciation, not charge-offs. Under US GAAP, you have a report called "schedule of assets and depreciation". Since these are sort of "mirror image" accounts (assets decrease due to depreciation), I'm guessing that it's the schedule of depreciation or schedule of assets and depreciation, or depreciation schedule

Gisela Greenlee
Local time: 10:28
Native speaker of: German
PRO pts in pair: 2073

Peer comments on this answer (and responses from the answerer)
agree  silvia glatzhofer: schedule is definitely right
9 hrs

agree  Edward Guyver: This is correct. In effect, a summary analysis of fixed assets at cost and accumulated depreciation. It is to be found in the notes to the financial statements. In this particular case, it is the summary analysis of depreciation.
12 hrs
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2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
depreciation rate


Explanation:
depreciation rate, I think here you have various types, linear, cumulative, progressive. No particular references. Did a Masters in Business

xxxBrandis
Local time: 17:28
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in pair: 41
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1 day 1 hr   confidence: Answerer confidence 5/5 peer agreement (net): +1
statement of changes in depreciation, amortisation and write-downs


Explanation:
I can answer now that I have little more background to the question. Normally, changes in depreciation, amortisation and write-downs (or impairment losses) form part of the Anlagespiegel/Anlagegitter (sometimes Anlagenspiegel/Anlagengitter), which is the statement of changes in fixed assets (HGB) or non(-)current assets (IASs/US GAAP) presented either between the primary financial statements and the notes, or as part of the disclosures in the notes to the financial statements. It normally tracks additions, disposals, reversals and reclassifications of these assets and the related charges during the period under review, as well as the beginning and ending balances.

RobinB
Germany
Local time: 17:28
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 1933
Grading comment
thank you very much!

Peer comments on this answer (and responses from the answerer)
agree  TonyTK: You like blue?
13 hrs
  -> Oh I do, though blue and green go nicely together, too.
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