Depreciable
Definition
Depreciable or amortizable; a fixed asset item or long-term liability whose value can be recovered, phased, or gradually extinguished, periodically, over a determined period of time, according to tax legislation and accounting standards. In a corporate context, it describes tangible and intangible assets subject to systematic depreciation due to physical or moral wear and tear.
Bilingual Equivalents
- Depreciable
- Amortizable
Grammatical & Source Details
| Inflection Type | Variable adjective with standard grammatical variations according to gender and plural agreement. |
| Formation | Morphological derivative constructed from the root verb 'amortiza' combined with the capability suffix '-able'. |
| Spelling / Pronunciation | [a.mor.ti.ˈbil] |
| Source | Glossary of International Financial Reporting Standards (IFRS) |
Contextual Usage Examples
RO: Directorul financiar a precizat că noul utilaj industrial este un activ amortibil pe o durată de zece ani.
EN: The chief financial officer specified that the new industrial machinery is a depreciable asset over a ten-year period.
RO: Licențele software achiziționate recent au un caracter amortibil necorporal, conform politicilor contabile ale firmei.
EN: The recently purchased software licenses have an intangible amortizable character, according to the firm's accounting policies.
RO: Compania a analizat dacă acest tip de împrumut bancar este amortibil prin rate lunare egale sau descrescătoare.
EN: The company analyzed whether this type of bank loan is repayable through equal or decreasing monthly installments.
Idioms & Phrases
Activ amortibil / Depreciable asset / Amortizable asset
RO: Bun deținut de o entitate economică ce își pierde treptat valoarea în timp din cauza utilizării, a cărui valoare se recuperează prin cheltuieli.
EN: An item owned by an economic entity that gradually loses value over time due to use, whose value is recovered through expenses.
Valoare amortibilă / Depreciable cost / Amortizable value
RO: Costul istoric sau de achiziție al unui bun minus valoarea reziduală estimată la sfârșitul perioadei de utilizare.
EN: The historical or acquisition cost of an item minus the estimated residual value at the end of its useful life.
Credit amortibil / Amortizing loan
RO: Împrumut structurat a cărui rambursare se face prin plăți periodice periodice acoperind atât dobânda, cât și capitalul împrumutat principal.
EN: A loan structured to be paid off through regular periodic payments covering both interest and the principal borrowed capital.
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