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dar de baja

English translation: to write off

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:dar de baja
English translation:to write off
Entered by: Olaf Reibedanz
Options:
- Contribute to this entry
- Include in personal glossary

16:34 Dec 1, 2003
Spanish to English translations [PRO]
Law/Patents
Spanish term or phrase: dar de baja
A efecto de lo dispuesto por el artículo 43º de la Ley, en caso que alguno de los bienes depreciables quedara fuera de uso u obsoleto, el contribuyente podrá optar por: 1. Seguir depreciándolo anualmente hasta la total extinción de su valor aplicando los porcentajes de depreciación previstos en la Tabla a que se refiere el inciso b) de este artículo, o 2. **Dar de baja** el bien por el valor aún no depreciado a la fecha en que el contribuyente lo retire de su activo fijo. La SUNAT dictará las normas para el registro y control contable de los bienes **dados de baja**.
Olaf Reibedanz
Colombia
Local time: 04:38
to write off
Explanation:
and "written-off assets"
Selected response from:

María Eugenia Wachtendorff
Chile
Local time: 06:38
Grading comment
Gracias, María Eugenia!
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +6to write off
María Eugenia Wachtendorff
5stop depreciating
Ari Nuncio
5Remove
Neo76
5Cancel
Rosanna Balistreri
4release
Nitza Ramos


  

Answers


11 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
release


Explanation:
an option....

Nitza Ramos
United States
Local time: 04:38
Native speaker of: Native in SpanishSpanish
PRO pts in pair: 176
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11 mins   confidence: Answerer confidence 5/5 peer agreement (net): +6
to write off


Explanation:
and "written-off assets"

María Eugenia Wachtendorff
Chile
Local time: 06:38
Native speaker of: Native in SpanishSpanish
PRO pts in pair: 3883
Grading comment
Gracias, María Eugenia!

Peer comments on this answer (and responses from the answerer)
agree  Nitza Ramos
1 min
  -> Gracias, Nitza

agree  Marian Greenfield: claro....
5 mins
  -> Gracias, Marianita

agree  Ernesto Samper Nieto
12 mins
  -> Gracias, Ernesto

agree  Henry Hinds
17 mins
  -> Gracias, Henry

agree  Baruch Avidar
21 mins
  -> Gracias, Baruch

agree  Alicia Jordá
3 hrs
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17 mins   confidence: Answerer confidence 5/5
Cancel


Explanation:
to cross out from the list

Rosanna Balistreri
Local time: 01:38
Native speaker of: Native in ItalianItalian
PRO pts in pair: 28
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30 mins   confidence: Answerer confidence 5/5
Remove


Explanation:
otra opción

Neo76
Mexico
Local time: 03:38
Native speaker of: Native in SpanishSpanish
PRO pts in pair: 21
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5 hrs   confidence: Answerer confidence 5/5
stop depreciating


Explanation:
There's no "technical" term for this. There are usually three ways to stop depreciating an asset (sale or exchange, abandonment, destruction), but in this case we're talking about the accounting method without specifying any of the three options.

--------------------------------------------------
Note added at 2003-12-01 22:42:39 (GMT)
--------------------------------------------------

\"To write off\" means \"to charge an asset amount to expense or loss, such as through the use of depreciation and amortization of assets.\"

Ergo, to depreciate is the same thing as \"to write off.\" You don\'t write off a write-off, or do you?

From http://www.butler-machinery.com/glossary.htm:
\"Depreciation - Normally, charges against earnings to write off the cost of an asset over its estimated useful life.\"


    Reference: http://www.pfb.com/MSCdownload/publications/p9460105.htm
Ari Nuncio
United States
Local time: 03:38
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 90
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