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abschreibung
extraordinary depreciation

u rečniku PONS

nemački
nemački
engleski
engleski

Son·der·ab·schrei·bung N f meist pl FIN, ECON

Sonderabschreibung
extraordinary [or accelerated] depreciation
engleski
engleski
nemački
nemački
accelerated depreciation FIN
beschleunigte [Sonder]abschreibung
accelerated depreciation
Sonderabschreibung f

PONS rečnik bankarstva, finansija i osiguranja

nemački
nemački
engleski
engleski

Sonderabschreibung N f ACCOUNT

Sonderabschreibung
special depreciation allowance
engleski
engleski
nemački
nemački
special depreciation allowance
Sonderabschreibung f

PONS OpenDict

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Der Begriff Sonderabschreibung bezeichnet im deutschen Steuerrecht Abschreibungen, die aufgrund steuerlicher Sondervorschriften vorgenommen werden und neben die normale Abschreibung treten.
de.wikipedia.org
Die Bildung eines Investitionsabzugsbetrages ist jedoch keine Voraussetzung für die Sonderabschreibung.
de.wikipedia.org
Im Unterschied zur erhöhten Abschreibung wird die reguläre Abschreibung des Wirtschaftsguts von der Sonderabschreibung nicht betroffen.
de.wikipedia.org
Sonderabschreibungen für land- und forstwirtschaftliche Betriebe wurden durch das Jahressteuergesetz 1996 aufgehoben.
de.wikipedia.org
Umgekehrte Maßgeblichkeit bedeutete, dass die Ausübung rein steuerlicher Wahlrechte (unter anderem Sonderabschreibung) auch in der Handelsbilanz zulässig und aus Sicht des Steuerrechts geboten war.
de.wikipedia.org

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