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capital consumption noun
pl. capital consumptions
other translations 

Phrases (1)

  1. capital consumption adjustment - корректировка потребленного капитала


His delegation was convinced that the current assessment system continued to provide an equitable method for the calculation of assessments, although such issues as the base period, capital consumption and the functioning of certain adjustment instruments warranted further discussion. Его делегация убеждена, что нынешняя система начисления взносов по-прежнему обеспечивает равноправный метод расчета взносов, хотя такие вопросы, как базисный период, амортизация основных средств и функционирование ряда корректировочных инструментов, заслуживают дополнительного рассмотрения.
More importantly, the notion of corporate income is inherently arbitrary, for it is based on correct measurement of capital consumption in each tax period, which has become less and less reliable owing to the increased importance of intangibles in the value of companies. Еще важнее то, что понятие о корпоративном доходе является по сути произвольным, поскольку оно основано на точном измерении снашивания основного капитала в течение каждого периода налогообложения, что становится всё менее и менее надежным вследствие возросшей важности нематериальной собственности в ценности компаний.

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