Nov 8, 2012 16:31
11 yrs ago
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English term

backlog depreciation

English to Bulgarian Bus/Financial Accounting depreciation adjustment
Finally, it should be noted that one further adjustment is sometimes made. This is known as backlog depreciation. The adjustment is required because if assets are restated at net replacement cost this is a combination of gross current replacement cost and accumulated depreciation. The difference is known as backlog depreciation and transferred to a current cost reserve account

Proposed translations

1 hr
Selected

допълнителна (кумулативна) амортизация

допълнителна (кумулативна) амортизация

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Note added at 3 hrs (2012-11-08 20:01:11 GMT)
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http://www.booksites.net/download/lewispendrill_7e/student_f...
вижте обяснението на стр. 503

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Note added at 3 hrs (2012-11-08 20:02:06 GMT)
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http://www.booksites.net/download/lewispendrill_7e/student_f...
вижте обяснението на стр. 503
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1 hr

натрупване на амортизоция

Прави се при преоценка на активите, например когато си променят амортизационните норми или ставки.
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