Glossary entry (derived from question below)
Swedish term or phrase:
överskrivningar
English translation:
excess depreciation (or accelerated depreciation)
Added to glossary by
dmesnier
Apr 14, 2015 16:52
9 yrs ago
1 viewer *
Swedish term
överskrivningar
Swedish to English
Bus/Financial
Accounting
Annual Accounts
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.
Skattemässiga avskrivningar utöver avskrivningar enligt plan betraktas som över/avskrivningar vilka utgör en obeskattad reserv.
Proposed translations
(English)
| 4 +4 | excess depreciation (or accelerated depreciation) |
TechLawDC
|
| 3 | (BrE/AmE?) balancing allowances |
Adrian MM. (X)
|
Proposed translations
+4
8 mins
Swedish term (edited):
över/avskrivningar
Selected
excess depreciation (or accelerated depreciation)
This would be the name of the reserve account:
Excess depreciation (or accelerated depreciation) owing to excess for tax purposes over bookkeeping purposes.
Excess depreciation (or accelerated depreciation) owing to excess for tax purposes over bookkeeping purposes.
Peer comment(s):
| agree |
Donald Jacobson
5 mins
|
| agree |
Charlesp
33 mins
|
| agree |
Christopher Schröder
16 hrs
|
| agree |
Helen Johnson
2 days 16 hrs
|
4 KudoZ points awarded for this answer.
Comment: "Thanks for your help!"
57 mins
(BrE/AmE?) balancing allowances
allowance = over-depreciation vs. balancing charge (under-depreciation).
Balancing adjustments or (US) changes: sale value compared with written-down value.
Balancing adjustments or (US) changes: sale value compared with written-down value.
Discussion