planmäßig abgeschrieben – English Translation – Keybot Dictionary

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  7 Hits dpdhl.com  
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Immaterielle Vermögenswerte mit einer unbestimmten Nutzungsdauer (z. B. Markennamen) werden nicht planmäßig abgeschrieben, sondern jährlich sowie bei Vorliegen von Anhaltspunkten für eine Wertminderung auf Wertminderungsbedarf geprüft.
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Intangible assets with indefinite useful lives (e.g., brand names) are not amortised but are tested for impairment annually or whenever there are indications of impairment. Impairment testing is carried out in accordance with the principles described in the section headed Impairment.
  2 Hits report.conti-online.com  
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Diese betreffen insbesondere den Markennamen VDO in Höhe von 71,4 Mio €, den Markennamen Phoenix in Höhe von 4,2 Mio € und den Markennamen Matador in Höhe von 3,1 Mio €. Des Weiteren enthalten die erworbenen immateriellen Vermögenswerte überwiegend Buchwerte für Software in Höhe von 66,7 Mio € (Vj. 68,2 Mio €), die planmäßig abgeschrieben werden.
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The acquired intangible assets include carrying amounts not subject to amortization of €81.1 million (PY: €81.0 million). These relate in particular to the VDO brand name in the amount of €71.4 million, the Phoenix brand name in the amount of €4.2 million, and the Matador brand name in the amount of €3.1 million. The remaining purchased intangible assets mainly comprise the carrying amount of software amounting to €66.7 million (PY: €68.2 million), which is amortized on a straight-line basis.
  4 Hits thyssenkrupp.com  
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Alle übrigen Leasingtransaktionen, bei denen der Konzern Leasinggeber ist, werden als Operating Lease erfasst. In diesem Fall verbleibt der verleaste Gegenstand in der Konzernbilanz und wird planmäßig abgeschrieben.
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Lease transactions whereby the Group is the lessor and transfers substantially all of the benefits and risks incident to the ownership of property, are accounted for as a sale and financing of the leased asset. The Group recognizes a receivable at an amount equal to the net investment in the lease and includes interest income in the consolidated income statement. All other lease agreements entered into by the Group, as a lessor, are accounted for as operating leases whereby the leased asset remains on the Group's balance sheet and is depreciated. Scheduled lease payments are recognized in income on a straight-line basis over the lease term.