överavskrivning

English translation: accelerated depreciation

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Swedish term or phrase:överavskrivning
English translation:accelerated depreciation
Entered by: Rodrigo Trompiz

10:30 Dec 12, 2005
Swedish to English translations [PRO]
Bus/Financial - Business/Commerce (general)
Swedish term or phrase: överavskrivning
From a company's accounts. One column is headed "överavskrivning enl bokföring"

Thanks!
Rodrigo Trompiz
Local time: 14:34
accelerated depreciation
Explanation:
This is FAR's first suggestion, and I think better than 'additional' or 'supplementary', because the whole point of överavskrivning is that you depreciate faster than normal, faster than planned, in order to build up a financial buffer to cover future deficiencies, so that you can improve the results in a later year. In other words, it is part of a deliberate prudent financial policy, possibly not justified in commercial terms.
Selected response from:

Peter Linton (X)
Local time: 14:34
Grading comment
3 KudoZ points were awarded for this answer



Summary of answers provided
4 +3additional depreciation
Ingrid Abramson
4supplementary depreciation
jennlee
4accelerated depreciation
Peter Linton (X)


  

Answers


18 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
överavskrivning
additional depreciation


Explanation:
Enligt Gullbergs: supplementary (extra) depreciation; additional (accelerated) depreciation

Ingrid Abramson
Local time: 15:34
Specializes in field
Native speaker of: Swedish
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
agree  ojinaga
6 hrs
  -> Thank you!

agree  Clare Barnes: also in FAR
7 hrs
  -> Thank you!

agree  cologne
21 hrs
  -> Thanks!
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21 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
överavskrivning
supplementary depreciation


Explanation:
According to Norstedts Juridik Ekonomiordbok

jennlee
Local time: 15:34
Specializes in field
Native speaker of: Native in EnglishEnglish
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3 days 4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
överavskrivning
accelerated depreciation


Explanation:
This is FAR's first suggestion, and I think better than 'additional' or 'supplementary', because the whole point of överavskrivning is that you depreciate faster than normal, faster than planned, in order to build up a financial buffer to cover future deficiencies, so that you can improve the results in a later year. In other words, it is part of a deliberate prudent financial policy, possibly not justified in commercial terms.


Peter Linton (X)
Local time: 14:34
Works in field
Native speaker of: English
PRO pts in category: 72
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