Glossary entry (derived from question below)
French term or phrase:
dotations aux amortissements et dépréciations
English translation:
amortisation and depreciation
Added to glossary by
DocteurPC
Aug 28, 2007 23:02
16 yrs ago
66 viewers *
French term
dotations aux amortissements et dépréciations
French to English
Bus/Financial
Accounting
états financiers annuels (France)
Une série d'entrées dans des états financiers de France à traduire vers l'anglais pour le Canada
Dotations aux amortissements et dépréciations (titre)
Sur immobilisations : dotations aux amortissements € ######
Sur immobilisations : dotations aux dépréciations € ###### (not the same amount)
Sur actif circulant : dotations aux dépréciations
Dotations aux provisions...
My problem is that dotations aux amortissements is depreciation expenses
and dotation aux dépréciations is also depreciation expenses
How do I differentiate the two because, in here, they are separate entries and they have different amounts allocated to those entries so they want to "show the differences"
tel que bien décrit ici : http://rfcomptable.grouperf.com/article/0325/ms/rfcompms0325...
la terminologie a changé en français
Dotations aux amortissements et dépréciations (titre)
Sur immobilisations : dotations aux amortissements € ######
Sur immobilisations : dotations aux dépréciations € ###### (not the same amount)
Sur actif circulant : dotations aux dépréciations
Dotations aux provisions...
My problem is that dotations aux amortissements is depreciation expenses
and dotation aux dépréciations is also depreciation expenses
How do I differentiate the two because, in here, they are separate entries and they have different amounts allocated to those entries so they want to "show the differences"
tel que bien décrit ici : http://rfcomptable.grouperf.com/article/0325/ms/rfcompms0325...
la terminologie a changé en français
Proposed translations
(English)
| 4 | amortisation and depreciation |
John Di Rico
|
| 4 +2 | depreciation / amortisation and impairment losses |
BusterK
|
| 5 -1 | [funding of] provisions for amortization and depreciation |
Marian Greenfield
|
Proposed translations
7 hrs
John Di Rico
France
France
Native in French
&
English
Specializes in field
France
Legal, Marketing, Finance and IT
Native in: English 
, French
Works in: French to English
Related KudoZ points
:
5
Selected
amortisation and depreciation
1) Depreciation vs amortisation.
From IAS 16:9 on Property plant and equipment (IFRS term for what often used to be called tangible fixed assets): Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.
From IAS 38:8 on Intangible assets (IFRS term for what often used to be called intangible fixed assets): Amortisation is the systematic allocation of the depreciable amount of an intangible asset over its useful life.
From IAS 39:9 on Financial instruments (including loans) The amortised cost of a financial asset or financial liability is the amount at which the financial asset or financial liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and minus any reduction (directly or through the use of an allowance account) for impairment or uncollectibility
So, in summary: if it relates to property plant and equipment, use "depreciation".
Hope this helps!
From IAS 16:9 on Property plant and equipment (IFRS term for what often used to be called tangible fixed assets): Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.
From IAS 38:8 on Intangible assets (IFRS term for what often used to be called intangible fixed assets): Amortisation is the systematic allocation of the depreciable amount of an intangible asset over its useful life.
From IAS 39:9 on Financial instruments (including loans) The amortised cost of a financial asset or financial liability is the amount at which the financial asset or financial liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and minus any reduction (directly or through the use of an allowance account) for impairment or uncollectibility
So, in summary: if it relates to property plant and equipment, use "depreciation".
Hope this helps!
4 KudoZ points awarded for this answer.
Comment: "c'est ce qui convient le mieux dans le reste du contexte (que vous n'avez pas ;-) merci à tous et pour les réponses et pour les explications"
-1
5 mins
Marian Greenfield
Native in English
Specializes in field
Over 30 years in financial translation
Native in: English 
Works in: Spanish to English, Portuguese to English, English
Related KudoZ points
:
68
[funding of] provisions for amortization and depreciation
amortization - intangible assets
depreciation - property, plant and equipment
depreciation - property, plant and equipment
+2
8 hrs
depreciation / amortisation and impairment losses
as explained by Marian and John, amortissement is either depreciation or amortisation depending on the nature of the asset (tangible vs. intangible).
depreciation (in French) is an additional allowance due to circumstances and that may be reversed. It is impairment (losses).
depreciation (in French) is an additional allowance due to circumstances and that may be reversed. It is impairment (losses).
Peer comment(s):
| agree |
Conor McAuley
: Good explanation. Thanks for the info on the difference between amortisation and depreciation, that one has been bugging me for quite a while, I thought the terms were interchangeable, but although the same principle applies, they are separate terms.
4 hrs
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thanks
|
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| agree |
rkillings
: or "depreciation expense and impairment charges". As far as the US IRS is concerned, intangible assets (e.g. patents, copyrights, software) can indeed be depreciable property.
1 day 21 hrs
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Discussion