Depreciation is the periodic allocation of the cost of an asset to expenses over its estimated useful life, made in a rational and systematic manner.
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depreciation = in context: amortizare
periodic = periodic(a)
allocation = alocare
cost = cost
asset = activ
expenses = cheltuieli
estimated useful life = durata de utilizare estimata
over its estimated useful life = pe durata sa estimata de utilizare
rational = rational(a)
systematic = sistematic(a)
manner = modalitate
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The amount of depreciation expensed for each month is called Depreciation expense and is recorded into the Depreciation expense account. Depreciation expense is also recorded on each long-term asset into a separate Accumulated Depreciation Account.
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amount = suma
expensed = trecut(a) pe cheltuieli
for each month = pentru fiecare luna
is called = este numita
depreciation expense = cheltuiala/cheltuieli privind amortizarea
recorded = inregistrat(a)
depreciation expense account = contul “cheltuieli privind amortizarea”
long-term asset = activ pe termen lung; activ imobilizat
is recorded on each long-term asset = este inregistrata pentru fiecare activ imobilizat
separate = separat
accumulated depreciation account = cont de amortizare acumulata
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Examples of accumulated depreciation accounts include:
Accumulated Depreciation—Building.
Accumulated Depreciation—Copier
Accumulated Depreciation—Truck,
Accumulated Depreciation—Office Equipment,
and so on.
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examples = exemple
(to) include = a include
accumulated depreciation—building = amortizarea (acumulata a) cladirii
accumulated depreciation—copier = amortizarea (acumulata a) copiatorului
Accumulated Depreciation—Truck = amortizarea (acumulata a) camionului
Accumulated Depreciation—Office Equipment = amortizarea (acumulata a) aparaturii birotice
and so on = si asa mai departe
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The purpose of each Accumulated Depreciation account is to show how much of the cost of the asset has been allocated as an expense to previous accounting periods; its balance shows the cumulative sum of all depreciation expense recorded for that asset.
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purpose = scop
each = fiecare
(to) show = a arata; sa arate
how much of = cat de mult din
(the) cost = costul
of the asset = activului
has been allocated = a fost alocat
as an expense = ca o cheltuiala
previous = anterior
accounting periods = exercitii financiare
its balance = soldul sau
cumulative = cumulat[iv]
sum = suma
for that asset = pentru acel activ
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The difference between a depreciable asset’s cost and its related accumulated depreciation is referred to as the carrying value, or book value, of that asset.
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difference = diferenta
between = intre
depreciable = amortizabil
depreciable asset = activ amortizabil
related = legat de; aferent
related accumulated depreciation = amortizarea acumulata aferenta
is referred to as = este denumita
carrying value = valoare ramasa [de amortizat]
book value = valoare contabila
of that asset = a acelui activ
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