Traduction de «Coût d'acquisition minoré des amortissements cumulés » (Français → Anglais) :

cost less accumulated depreciation

cumulative current cost depreciation

depreciation on a historical cost basis

4. Regrets that the Court of Auditors identified the need to improve the Agency's asset management; it found, in particular, unexplained differences between the recorded annual and cumulated depreciation and that for internally created intangible assets, accounting procedures and information on costs were not reliable; notes that evidence of a physical inventory of administrative equipment within the required period was lacking;

(11) “amortised cost method” means a valuation method which takes the acquisition cost of an asset and adjusts this value for amortisation of premiums (or discounts) until maturity;

(11) “amortised cost method” means a valuation method which takes the acquisition cost of an asset and adjusts this value for amortisation of premiums (or discounts) until maturity;

Such average customer lifetime would be the period of time over which the customer contributes to the recovery of the: (a) downstream costs that are annualised according to a depreciation method that is appropriate to the asset in question and the economic lifetime of the corresponding assets required for the retail operations (including network costs that are not included in the wholesale NGA access service); and (b) other downstream costs that are normally not annualised (typically the subscriber acquisition costs) and which the operator incurs to gain customers and should seek to recover over the latters’ average lifetime.