French term
United Kingdom
The highest professional standards
Native in: English
Works in: Spanish to English, French to English
la parue excédant l'amortissement
Les immobilisations sont comptabilisées à leur coût d'acquisition ou de production et amorties sur leur durée d'utilisation.
Pour les immobilisations acquises à compter du 1er janvier 2001, la société considère que l'amortissement linéaire reflète généralement l'usure normale des biens. Néanmoins, lorsqu'un amortissement dégressif est utilisé pour des raisons fiscales, la parue excédant l'amortissement qui aurait été constaté selon la méthode linéaire est comptabilisée:
- au passif du bilan, dans la rubrique «amortissements dérogatoires» ;
- au compte de résultat en charges exceptionnelles (ou en produits exceptionnels en cas de reprise d'amortissement dérogatoires).
I am tempted to translate "la parue" as simply "the amount", and write the phrase as "the amount over the figure that would have been booked using the straight-line method...", but its not a field I am confident in and so would appreciate input from others.
Thank you.
PRO (1): Yolanda Broad
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Discussion
paraître(v. intr.)
1. avoir l'apparence, sembler, avoir l'air.
2. se présenter à la vue, devenir visible, poindre, apparaître.
Therefore I would say “the amount exceeding the amortization that would have been present if a straight-line amortization method have been used is recorded:...”