Glossary entry (derived from question below)
French term or phrase:
amortissements dérogatoires
English translation:
Depreciation required by tax law
Added to glossary by
:::::::::: (X)
Jun 1, 2008 14:53
16 yrs ago
52 viewers *
French term
amortissements dérogatoires
French to English
Bus/Financial
Finance (general)
les écritures à but uniquement fiscal (comme les amortissements dérogatoires) ne sont pas autorisées
Proposed translations
(English)
| 4 +2 | Depreciation required by tax law |
Jack Dunwell
|
| 5 | derogatory amortization |
Speakering (X)
|
| 1 +1 | derogatory amortization |
Hélène Treloar
|
| 2 | special amortizations |
MatthewLaSon
|
Proposed translations
+2
2 hrs
Selected
Depreciation required by tax law
Which will be adjusted in the tax computation that follows the final accounts in which (one assumes) Accounting Standards are followed
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Note added at 14 hrs (2008-06-02 05:06:21 GMT)
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I've never actually submitted a french company tax comp, so I'd welcome an update! Certainly in the UK and Gibraltar I've submitted many and it was always a question of adding back the depreciation charge in total and replacing with specific Taxation writing down allowances
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Note added at 14 hrs (2008-06-02 05:06:21 GMT)
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I've never actually submitted a french company tax comp, so I'd welcome an update! Certainly in the UK and Gibraltar I've submitted many and it was always a question of adding back the depreciation charge in total and replacing with specific Taxation writing down allowances
4 KudoZ points awarded for this answer.
+1
1 hr
Hélène Treloar
Native in French
&
English
Works in field
Qc, translation, interpretation, local
Native in: French 
, English
Works in: French to English, English to French
Related KudoZ points
:
8
derogatory amortization
http://www.frbatlanta.org/invoke.cfm?objectid=83FD49C7-9AF0-...
Certain assets are subject to a fiscal declining
amortization exceeding the economic straight-line
amortization : the difference between the
declining amortization expense and the straightline
amortization expense is recognized as
derogatory amortization classified in “regulated
provisions” in the balance sheet.
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Note added at 1 hr (2008-06-01 16:16:54 GMT)
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I accidentally selected low confidence, it should have been high
Certain assets are subject to a fiscal declining
amortization exceeding the economic straight-line
amortization : the difference between the
declining amortization expense and the straightline
amortization expense is recognized as
derogatory amortization classified in “regulated
provisions” in the balance sheet.
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Note added at 1 hr (2008-06-01 16:16:54 GMT)
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I accidentally selected low confidence, it should have been high
Peer comment(s):
| agree |
Speakering (X)
: funny i just posted the same answer, didn't see yours:)
2 hrs
|
3 hrs
special amortizations
Hello,
dérogatoires = exceptional (special case)
These seem to be special case amortizations (intangible assets.
I hope this helps.
dérogatoires = exceptional (special case)
These seem to be special case amortizations (intangible assets.
I hope this helps.
3 hrs
derogatory amortization
Amortization is computed for the majority of
tangible assets by the straight-line method.
Certain assets are subject to a fiscal declining
amortization exceeding the economic straight-line
amortization : the difference between the
declining amortization expense and the straightline
amortization expense is recognized as
derogatory amortization classified in “regulated
provisions” in the balance sheet.
Non-
tangible assets by the straight-line method.
Certain assets are subject to a fiscal declining
amortization exceeding the economic straight-line
amortization : the difference between the
declining amortization expense and the straightline
amortization expense is recognized as
derogatory amortization classified in “regulated
provisions” in the balance sheet.
Non-
Peer comment(s):
| neutral |
Rob Grayson
: In that case, just wondering what was wrong with Helene's answer? / Fair enough!
6 mins
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absolutely nothing - just saw it after i posted my answer, and then wrote to her.
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