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överskrivningar

English translation: excess depreciation (or accelerated depreciation)

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Swedish term or phrase:överskrivningar
English translation:excess depreciation (or accelerated depreciation)
Entered by: dmesnier

16:52 Apr 14, 2015
Swedish to English translations [PRO]
Bus/Financial - Accounting / Annual Accounts
Swedish term or phrase: överskrivningar
Hi, I'm having difficulty finding the proper English translation for this. It appears in the following sentence in the notes section of an annual report. Thanks for your help!

Skattemässiga avskrivningar utöver avskrivningar enligt plan betraktas som över/avskrivningar vilka utgör en obeskattad reserv.
dmesnier
United States
Local time: 10:21
excess depreciation (or accelerated depreciation)
Explanation:
This would be the name of the reserve account:
Excess depreciation (or accelerated depreciation) owing to excess for tax purposes over bookkeeping purposes.
Selected response from:

TechLawDC
United States
Local time: 11:21
Grading comment
Thanks for your help!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +4excess depreciation (or accelerated depreciation)
TechLawDC
3(BrE/AmE?) balancing allowances
Adrian MM. (X)


Discussion entries: 1





  

Answers


8 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +4
över/avskrivningar
excess depreciation (or accelerated depreciation)


Explanation:
This would be the name of the reserve account:
Excess depreciation (or accelerated depreciation) owing to excess for tax purposes over bookkeeping purposes.

TechLawDC
United States
Local time: 11:21
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4
Grading comment
Thanks for your help!

Peer comments on this answer (and responses from the answerer)
agree  Donald Jacobson
5 mins
agree  Charlesp
33 mins
agree  Christopher Schröder
16 hrs
agree  Helen Johnson
2 days 16 hrs
Login to enter a peer comment (or grade)

57 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
(BrE/AmE?) balancing allowances


Explanation:
allowance = over-depreciation vs. balancing charge (under-depreciation).

Balancing adjustments or (US) changes: sale value compared with written-down value.


    Reference: http://www.businessdictionary.com/definition/balancing-allow...
Adrian MM. (X)
Local time: 17:21
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 54
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