dostosowanie stawki amortyzacji

English translation: calculate a one-time pro-rata asset depreciation rate in line with the shortened utilization period

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Polish term or phrase:dostosowanie stawki amortyzacji
English translation:calculate a one-time pro-rata asset depreciation rate in line with the shortened utilization period
Entered by: Frank Szmulowicz, Ph. D.

22:18 Feb 14, 2018
Polish to English translations [PRO]
Bus/Financial - Finance (general) / wyniki finansowe spółki
Polish term or phrase: dostosowanie stawki amortyzacji
To nie sprawozdanie finansowe, a fragment tekstu podsumowującego wyniki spółki za ostatni kwartał 2017 roku.
"to efekt jednorazowego dostosowania stawki amortyzacji do skrócenego okresu wykorzystania wybranych urządzeń"
jak przetłumaczyć to "dostosowanie"? wydaje mi się, że nie "adjustment", bo "skorygowany/a o" tłumaczę już jako "adjusted against".
Może "aligned with"?

Będę wdzięczna za pomoc. Finansów raczej nie tłumaczę, a ten tekst przyjęłam dlatego, że jest w nim tylko kilka takich segmentów - w pozostałej części tekstu jest opisane, z czego spółka uzyskała przychody i na co musiała wydawać.
magda_b
Local time: 21:51
calculate a one-time pro-rata asset depreciation rate in line with the shortened utilization period
Explanation:
Without "adjustment" as an option, it is like having one hand tied behind one's back.

ccccccccccc
Accountants calculate an asset's pro-rata depreciation during the first and final year of its service. The IRS established applicable convention for pro-rata asset depreciation, which represents an assumption about the date when the property is placed into service or retired. While the half-year convention is the preferred method, other conventions such as the mid-month and mid-quarter conventions are allowed under certain circumstances.
https://www.investopedia.com/ask/answers/060315/how-does-pro...
Selected response from:

Frank Szmulowicz, Ph. D.
United States
Local time: 15:51
Grading comment
thank you!
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Summary of answers provided
3calculate a one-time pro-rata asset depreciation rate in line with the shortened utilization period
Frank Szmulowicz, Ph. D.
2adaptation of the depreciation rate
geopiet


  

Answers


3 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5
adaptation of the depreciation rate


Explanation:
The only method to adapt the depreciation rate based on useful life (years), this method is determined by regulations instead of the rate based on useful life for salvage year. - https://docs.oracle.com/cd/E13228_01/fscm9pbr0/eng/psbooks/f...

geopiet
Native speaker of: Native in PolishPolish
PRO pts in category: 135
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4 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
calculate a one-time pro-rata asset depreciation rate in line with the shortened utilization period


Explanation:
Without "adjustment" as an option, it is like having one hand tied behind one's back.

ccccccccccc
Accountants calculate an asset's pro-rata depreciation during the first and final year of its service. The IRS established applicable convention for pro-rata asset depreciation, which represents an assumption about the date when the property is placed into service or retired. While the half-year convention is the preferred method, other conventions such as the mid-month and mid-quarter conventions are allowed under certain circumstances.
https://www.investopedia.com/ask/answers/060315/how-does-pro...


Frank Szmulowicz, Ph. D.
United States
Local time: 15:51
Native speaker of: Native in EnglishEnglish, Native in PolishPolish
PRO pts in category: 344
Grading comment
thank you!
Login to enter a peer comment (or grade)



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