evaluat la valoarea de intrare

English translation: valued at its original cost

07:51 Jan 19, 2010
Romanian to English translations [PRO]
Bus/Financial - Finance (general)
Romanian term or phrase: evaluat la valoarea de intrare
Obiectul constatat drept activ este evaluat la valoarea de intrare a acestuia. Valoarea de intrare a obiectului activelor materiale pe termen lung se constată din valoarea de cumpărare, inclusiv impozitele pentru obiectele cumpărate, prevăzute de legislaţie si cheltuielile de a aduce activul în stare de lucru pentru utilizarea ulterioară a acestuia.
dorothyy
English translation:valued at its original cost
Explanation:
http://cbdd.wsu.edu/kewlcontent/cdoutput/TR506/page31.htm

Original cost: Original cost (also called historic cost accounting or HCA) values assets based on what the company actually spent for the assets when they were acquired. Example: In 1990, Utility Company spent $500,000 to purchase the materials for its fixed lines and $50,000 to install them. The original cost value of these assets is $550,000 before depreciation. (Depreciation is explained later.) This $550,000 would be considered the value of this addition to rate base under the original cost method.

Selected response from:

AndraCristina
United Kingdom
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4 KudoZ points were awarded for this answer



Summary of answers provided
3 +1valued at its original cost
AndraCristina


  

Answers


43 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
valued at its original cost


Explanation:
http://cbdd.wsu.edu/kewlcontent/cdoutput/TR506/page31.htm

Original cost: Original cost (also called historic cost accounting or HCA) values assets based on what the company actually spent for the assets when they were acquired. Example: In 1990, Utility Company spent $500,000 to purchase the materials for its fixed lines and $50,000 to install them. The original cost value of these assets is $550,000 before depreciation. (Depreciation is explained later.) This $550,000 would be considered the value of this addition to rate base under the original cost method.



AndraCristina
United Kingdom
Works in field
Native speaker of: Native in RomanianRomanian
PRO pts in category: 8

Peer comments on this answer (and responses from the answerer)
agree  Annamaria Amik: mai precis, original book value
9 hrs
  -> mulţumesc!
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