Glossary entry (derived from question below)
Swedish term or phrase:
Upplösning av ackumulerade överavskrivningar
English translation:
Release of accumulated excess depreciation reserve
Added to glossary by
GunitaP
Jul 11, 2011 17:29
12 yrs ago
4 viewers *
Swedish term
Upplösning av ackumulerade överavskrivningar
Swedish to English
Bus/Financial
Accounting
Accounting
Vid mötet presenterades sifferunderlaget och revisoren fick i uppdrag att utreda hur upplösningen av ackumulerade överavskrivningar i bolaget skulle hanteras skattemässigt, som en följd av att bolaget under 2010 avyttrat tre fartyg och avsåg att avyttra ett fjärde.
Dissolution of accumulated additional depreciation sounds plain wrong.
Dissolution of accumulated additional depreciation sounds plain wrong.
Proposed translations
(English)
| 4 | Release of accumulated excess depreciation reserve |
GunitaP
|
| 3 | reversal of accumulated accelerated/excess depreciation |
Christopher Schröder
|
Change log
Jul 13, 2011 09:46: GunitaP Created KOG entry
Proposed translations
1 hr
GunitaP
Specializes in field
Selected
Release of accumulated excess depreciation reserve
A little bit of accounting principles:
By releasing a reserve (a balance sheet item), a company has to record a respective amount as income in its profit and loss account which may be subject to tax, depending on the requirements of the tax law.
By releasing a reserve (a balance sheet item), a company has to record a respective amount as income in its profit and loss account which may be subject to tax, depending on the requirements of the tax law.
4 KudoZ points awarded for this answer.
Comment: "Thank you!"
54 mins
Christopher Schröder
United Kingdom
United Kingdom
Native in English
Specializes in field
United Kingdom
Experienced central bank translator
Native in: English (Variant: British) 
Works in: Swedish to English, Norwegian to English, Danish to English
Related KudoZ points
:
26
reversal of accumulated accelerated/excess depreciation
I think reversal of accelerated depreciation would work well here
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