Traduction de «amortissement des immobilisations » (Français → Anglais) :

amortisation of intangible fixed assets

capital amortization [ amortization of capital assets ]

fixed assets depreciation account

depreciation and amortisation of fixed assets

amortisation of intangible assets

earnings before interests, taxes and amortization [ EBITA ]

depreciable asset | depreciable property | depreciable assets

Member State A may allow assets to be depreciated over 10 years, for tax purposes, while Member State B might allow it as quickly as over five years.

2. Notes from the Court’s report that the Foundation carried out a comprehensive physical inventory exercise at the end of 2013 and the beginning of 2014 and that the physical inventory report wasn’t finalised by February 2014 when the Court’s audit took place; notes with concern that the tests carried out by the Court revealed that not all fixed assets were barcoded and recorded in the register and accounts, that certain equipment was expensed instead of capitalised, and that the correct starting date for the calculation of the depreciation charge for some of the assets could not be traced;

For example, Member State A may allow assets to be depreciated over 10 years while Member State B might allow deprecation only over 5 years.

The Commission services will recommend best practices for direct measurement and supporting documents (e.g.: for capitalised costs: accounting statements accompanied by depreciation policy of the beneficiary as part of its usual accounting principles, showing calculation of the potential use and of the economic life of the asset, and evidence of its actual use for the project; for operating costs: specific explicitly labelled invoice related to the large research infrastructure, contract, project time, etc.).