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Mar 21, 2012 07:10
12 yrs ago
English term

built-in overhaul

English to Russian Bus/Financial Accounting
The Airline Guide permitted four alternative methods of accounting for planned major maintenance activities that were widely used by other industries: direct expense, built-in overhaul, deferral, and accrual (accrue-in-advance). Under the built-in overhaul method, the cost of the airframe, engine, auxiliary power unit, or other equipment is segregated into its core and consumable components.

Proposed translations

43 mins

Неотъемлемый(обязательный, соответствующий) капремонт

То есть капремонт ЛА в установленные сроки, по истечении определенных часов срока службы компонентов и эксплуатации ЛА
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56 mins

автоматический учет расходов на капремонт

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Reference comments

45 mins
Reference:

The Built-In Overhaul Method

The Built-In Overhaul Method—segregate costs by those that are depreciated and those that require overhaul at periodic intervals. For example, the estimated cost of the airframe and engines are amortized to the date of the initial overhaul and then the initial overhaul is capitalized and amortized to the next overhaul, at which point the cycle continues.
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