Editura Global Info / Engleza pentru contabilitate

Depreciation (Amortizarea)

Naratiune: Partea Intai

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.

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

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.

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

Examples of accumulated depreciation accounts include:
  - Accumulated Depreciation—Building.
  - Accumulated Depreciation—Copier
  - Accumulated Depreciation—Truck,
  - Accumulated Depreciation—Office Equipment,
and so on.

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

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.

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

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.

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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