balancing allowance - translation to Αγγλικά
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balancing allowance - translation to Αγγλικά

ACCOUNTING TERM FOR DEPRECIATION OF FIXED ASSETS
Capital Consumption Allowance; Capital consumption allowance; Capital Consumption Allowance (CCA)
  • Ameco]] data base.

balancing allowance      

бухгалтерский учет

балансирующая скидка (налоговая скидка, получаемая компанией в том случае, когда поступления от продажи актива меньше его остаточной стоимости; в данной ситуации разница между остаточной стоимостью и поступлениями от продажи вычитается из налогооблагаемой прибыли)

Смотрите также

asset cost; sale proceeds; written down value; balancing charge

load sharing         
SET OF TECHNIQUES TO IMPROVE THE DISTRIBUTION OF WORKLOADS ACROSS MULTIPLE COMPUTING RESOURCES
Load balancer; PPLB; Global Server Load Balancing; Gslb; Load distribution; Load distributing; GSLB; Link Load Balancing; Server Load Balancing; Ip sprayer; Ip spraying; Component Load Balancing; Load Balancer; Cluster with load-balancing; Load-balanced; Load sharing

общая лексика

разделение [распределение] нагрузки

предполагает разнесение исполнения приложений или их частей по разным компьютерам

load distribution         
SET OF TECHNIQUES TO IMPROVE THE DISTRIBUTION OF WORKLOADS ACROSS MULTIPLE COMPUTING RESOURCES
Load balancer; PPLB; Global Server Load Balancing; Gslb; Load distribution; Load distributing; GSLB; Link Load Balancing; Server Load Balancing; Ip sprayer; Ip spraying; Component Load Balancing; Load Balancer; Cluster with load-balancing; Load-balanced; Load sharing

общая лексика

распределение нагрузки

строительное дело

распределение нагрузок

эпюра (схема) нагружения

Ορισμός

allowance
I. n.
1.
Permission, leave, license, permit, authorization, connivance, sanction, authority, approval, approbation, sufferance.
2.
Admission, acknowledgment, concession, assent.
3.
Grant for support, stated maintenance, commission.
4.
Qualification, modification, extenuation, limitation, exception.
5.
Ration, stated quantity (of food or drink).
II. v. a.
Put upon allowance, limit in the supply of food.

Βικιπαίδεια

Consumption of fixed capital

Consumption of fixed capital (CFC) is a term used in business accounts, tax assessments and national accounts for depreciation of fixed assets. CFC is used in preference to "depreciation" to emphasize that fixed capital is used up in the process of generating new output, and because unlike depreciation it is not valued at historic cost but at current market value (so-called "economic depreciation"); CFC may also include other expenses incurred in using or installing fixed assets beyond actual depreciation charges. Normally the term applies only to producing enterprises, but sometimes it applies also to real estate assets.

CFC refers to a depreciation charge (or "write-off") against the gross income of a producing enterprise, which reflects the decline in value of fixed capital being operated with. Fixed assets will decline in value after they are purchased for use in production, due to wear and tear, changed market valuation and possibly market obsolescence. Thus, CFC represents a compensation for the loss of value of fixed assets to an enterprise.

According to the 2008 manual of the United Nations System of National Accounts,

"Consumption of fixed capital is the decline, during the course of the accounting period, in the current value of the stock of fixed assets owned and used by a producer as a result of physical deterioration, normal obsolescence or normal accidental damage. The term depreciation is often used in place of consumption of fixed capital but it is avoided in the SNA because in commercial accounting the term depreciation is often used in the context of writing off historic costs whereas in the SNA consumption of fixed capital is dependent on the current value of the asset." — UNSNA 2008, section H., p. 123 [1])

CFC tends to increase as the asset gets older, even if the efficiency and rental remain constant to the end. The larger the depreciation write-off, the larger the gross income of a business. Consequently, business owners consider this accounting entry as very important; after all, it affects both their income, and their ability to invest.

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