extraordinary repairs


extraordinary repairs
 капитальный (экстраординарный) ремонт; затраты на ремонт, в результате которого изменяется ликвидационная стоимость и/или срок полезной службы актива, а также производительность и эффективность долгосрочного актива.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

Look at other dictionaries:

  • Extraordinary Repairs — Unusually extensive maintenance work performed on a piece of machinery to increase its useful life by over a year. Ordinary repairs are maintenance items necessary to keep machinery functioning, which are anticipated by the initial estimate… …   Investment dictionary

  • extraordinary repairs — Within the meaning of a lease, such repairs as are made necessary by some unusual or unforeseen occurrence which does not destroy the building but merely renders it less suited to the use for which it was intended. Courtney v. Ocean Accident &… …   Black's law dictionary

  • extraordinary repairs — Within the meaning of a lease, such repairs as are made necessary by some unusual or unforeseen occurrence which does not destroy the building but merely renders it less suited to the use for which it was intended. Courtney v. Ocean Accident &… …   Black's law dictionary

  • extraordinary repairs — Such repairs as are made necessary by some unusual or unforeseen occurrence which does not destroy the building but merely renders it less suited to the use for which it was intended. Courtney v Ocean Acci. & G. Corp. 346 Mo 703, 142 SW2d 858,… …   Ballentine's law dictionary

  • Затраты на внеплановый ремонт (EXTRAORDINARY REPAIRS)  — Существенные расходы, производимые на восстановление производственной мощности основного средства после выхода его из строя в результате поломки, неправильного или чрезмерного использования, либо халатности. Внеплановые ремонты вызывают… …   Словарь терминов по управленческому учету

  • extraordinary — Out of the ordinary; exceeding the usual, average, or normal measure or degree; beyond or out of the common order, method, or rule; not usual, regular, or of a customary kind; remarkable; uncommon; rare; employed for an exceptional purpose or on… …   Black's law dictionary

  • extraordinary — Out of the ordinary; exceeding the usual, average, or normal measure or degree; beyond or out of the common order, method, or rule; not usual, regular, or of a customary kind; remarkable; uncommon; rare; employed for an exceptional purpose or on… …   Black's law dictionary

  • repair — To mend, remedy, restore, renovate. To restore to a sound or good state after decay, injury, dilapidation, or partial destruction. Congress Bar and Restaurant Inc. v. Transamerica Ins. Co., 42 Wis.2d 56, 165 N.W.2d 409, 412. The word repair… …   Black's law dictionary

  • затраты на внеплановый ремонт — Существенные расходы, производимые на восстановление производственной мощности основного средства после выхода его из строя в результате поломки, неправильного или чрезмерного использования, либо халатности. Внеплановые ремонты вызывают… …   Справочник технического переводчика

  • Presidential Unit Citation (United States) — Presidential Unit Citation Army and Air Force P.U.C …   Wikipedia

  • General average/New version — Average in maritime commerce to signify damages orexpenses resulting from the accidents of navigation. Average is either general or particular. General average arises when sacrifices have been made, or expenditures incurred, for the preservation… …   Wikipedia