The term depreciation applies only to tangible long-term assets, other than land and natural resources.
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term = termen
depreciation = amortizare
(to) apply = in context: a (se) aplica
only = numai
tangible = corporal
long-term = pe termen lung
tangible long-term assets = imobilizari corporale; active imobilizate corporale; litt. active pe termen lung corporale
other than = altele decat
land = teren; terenuri
natural resources = resurse naturale
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Land is not depreciable, because it does not have a limited useful life.
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is not depreciable = nu este amortizabil
because = deoarece
it does not have = nu are
limited = limitat(a)
useful life = viata utila; durata de utilizare
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The allocation of the cost of natural resources, such as oil, gas, and timber, to the periods they benefit is referred to as depletion. Natural resources are said to be depleted, not depreciated. Depletion expenses are recorded into accumulated depletion accounts.
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allocation = alocare
cost = cost
oil = in context: petrol
gas = in context: gaze
timber = cherestea
to the periods they benefit = la perioadele in care ele produc beneficii
is referred to as = este denumita
depletion = epuizare; amortizare (a activelor de natura resurselor naturale)
depleted = epuizate; amortizate (termen folosit numai pentru active de natura resurselor naturale)
are said to be = se spune ca sunt
depletion expenses = cheltuieli privind amortizarea (activelor de natura resurselor naturale); litt. cheltuieli privind epuizarea
are recorded into = sunt inregistrate in
accumulated depletion accounts = conturi de amortizare (epuizare) acumulata (termen folosit numai pentru active de natura resurselor naturale)
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Where intangible assets, such as patents, trademarks, or goodwill are involved, the term amortization is employed.
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intangible = necorporal
intangible assets = imobilizari necorporale; active necorporale
such as = cum ar fi, ca de exemplu
patents = brevete
trademarks = marci de comert
goodwill = fond comercial
are involved = sunt implicate
amortization = amortizare (termen folosit numai pentru imobilizari necorporale)
employed = in context: utilizat
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