Glossary entry (derived from question below)
French term or phrase:
Amortissement excédentaire â réintégrer
English translation:
surplus depreciation to be written back
Added to glossary by
tramont (X)
Oct 25, 2004 11:10
19 yrs ago
7 viewers *
French term
tramont (X)
Amortissement excédentaire â réintégrer
French to English
Bus/Financial
Law: Taxation & Customs
Phrase on a car leasing contract. "Amortissement excédentaire des véhicules de tourisme" appears to be a category in French tax law on which companies are unable to reclaim tax. 'Amortissement' is obviously depreciation but I am unsure of the force of 'excédentaire' and 'réintégrer'
Proposed translations
(English)
Proposed translations
1 hr
Jean-Charles Pirlet
United Kingdom
United Kingdom
Native in French
&
English
Specializes in field
United Kingdom
Qualified lawyer-25 years in banking.
Native in: French 
, English
Works in: English to French, French to English
Related KudoZ points
:
4
Selected
surplus depreciation to be written back
excedentaire means whatever surplus is left.There is no idea of an excess being "disallowed" as if the company had tried to use the depreciation but could not for tax purposes.
reintegre means the depreciation (debit) has to be written back to profit and loss.
reintegre means the depreciation (debit) has to be written back to profit and loss.
4 KudoZ points awarded for this answer.
Comment: "Thanks that's exactly the explanation I needed"
1 hr
disallowed excess depreciation; disallowed balancing (item-of-plant) allowance
Declined
'... maintained for a minimum number of years, referred to as the tax life of the building, then the allowances granted can be clawed back. A balancing event can ...'
Reference:
20 hrs
Peter Freckleton
Australia
Australia
Native in English
Australia
I am a litigation attorney and linguist
Native in: English 
Works in: French to English
Related KudoZ points
:
4
excess depreciation to be recaptured
Declined
Or recapturable excess depreciation
Eg
"Recapture of Excess Depreciation
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Note added at 2004-10-26 07:43:23 (GMT)
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\"If you used listed property predominantly for qualified business use in the year you placed it in service, you must **recapture**(include in income) **excess depreciation** in the first year you do not use it predominantly for qualified business use. You also increase the adjusted basis of your property by the same amount.
Eg
"Recapture of Excess Depreciation
--------------------------------------------------
Note added at 2004-10-26 07:43:23 (GMT)
--------------------------------------------------
\"If you used listed property predominantly for qualified business use in the year you placed it in service, you must **recapture**(include in income) **excess depreciation** in the first year you do not use it predominantly for qualified business use. You also increase the adjusted basis of your property by the same amount.
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