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depreciation and amortisation expense
amortizacija
Last Update: 2014-11-21
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depreciation and amortisation expense;
amortizacijo;
Last Update: 2014-11-21
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depreciation
amortizacija
Last Update: 2014-11-21
Usage Frequency: 20
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depreciation.
amortizacijo.
Last Update: 2014-11-21
Usage Frequency: 2
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depreciation base
amortizacijska osnova
Last Update: 2017-04-06
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cost less depreciation
nabavna vrednost brez amortizacije
Last Update: 2014-11-21
Usage Frequency: 6
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depreciation costs.
stroški amortizacije.
Last Update: 2014-11-21
Usage Frequency: 1
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depreciation rates:
stopnje depreciacije
Last Update: 2014-11-21
Usage Frequency: 3
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annual depreciation cost
letni stroški amortizacije
Last Update: 2014-11-21
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the grant is recognised in profit or loss over the life of a depreciable asset as a reduced depreciation expense.
podpora se pripozna v poslovnem izidu v dobi koristnosti amortizirljivega sredstva kot zmanjšan odhodek amortizacije.
a finance lease gives rise to a depreciation expense for depreciable assets as well as a finance expense for each accounting period.
finančni najem povzroča stroške amortizacije amortizirljivih sredstev in finančni odhodek v vsakem obračunskem obdobju.
similarly, grants related to depreciable assets are usually recognised in profit or loss over the periods and in the proportions in which depreciation expense on those assets is recognised.
podobno se podpore, povezane z amortizirljivimi sredstvi, navadno pripoznavajo v poslovnem izidu v obdobjih in zneskih, v katerih se pripozna tudi odhodek amortizacije teh sredstev.
for example, depreciation expense recognised in the consolidated statement of comprehensive income after the acquisition date is based on the fair values of the related depreciable assets recognised in the consolidated financial statements at the acquisition date.
stroški amortizacije, pripoznani v konsolidiranem izkazu vseobsegajočega donosa po datumu prevzema, na primer temeljijo na poštenih vrednostih povezanih amortizirljivih sredstev, pripoznanih v konsolidiranih računovodskih izkazih na datum prevzema.
however, a change in the estimated useful life or the expected pattern of consumption of economic benefits of a depreciable asset affects the depreciation expense in the current period and in each period during the remaining useful life of the asset.
toda sprememba ocenjene dobe koristnosti ali pričakovanega vzorca uporabe gospodarskih koristi amortizirljivega sredstva vpliva na obračunano amortizacijo tako v tekočem obdobju kot tudi v vsakem obdobju v preostali dobi koristnosti sredstva.