the accumulated allowance for uncollectible minimum lease payments receivable;

Value adjustments shall be shown either in the balance sheet, as clear deductions from the relevant items, or in the notes on the accounts.

Value adjustments shall be made in respect of current assets with a view to showing them at the lower market value or, in particular circumstances, another lower value to be attributed to them at the balance sheet date.

Value adjustments shall comprise all adjustments intended to take account of reductions in the values of individual assets established at the balance sheet date whether that reduction is final or not.

Value adjustments shall be calculated each year on the basis of the value adopted for the financial year in question, save that by way of derogation from Articles 4 and 22, the Member States may permit or require that only the amount of the value adjustments arising as a result of the application of the general rule laid down in Article 32 be shown under the relevant items in the layouts prescribed in Articles 23 to 26 and that the difference arising as a result of the valuation method adopted under this Article be shown separately in the layouts.

investments, in particular those intended to acquire and improve land, to acquire, improve, renovate and reconstruct the fixed assets, increasing the historical value of the fixed assets or decreasing the value adjustment of the fixed assets, material rights, shares and holdings in companies, and other financial investments and other assets;

(3) The setting aside or cancelling and using of the provisions subject to the first and second paragraphs of this Article shall also involve their adjustment to the present value of expenditures as at the end of the accounting period.

When a national regulatory authority calculates costs incurred in establishing a service mandated under this Directive, it is appropriate to allow a reasonable return on the capital employed including appropriate labour and building costs, with the value of capital adjusted where necessary to reflect the current valuation of assets and efficiency of operations.

Acceptance if the aggregate sample conforms to the maximum limit, taking into account the measurement uncertainty and correction for recovery,

Rejection if the aggregate sample exceeds the maximum limit beyond reasonable doubt, taking into account the measurement uncertainty and correction for recovery."

After release of the goods for free circulation, an adjustment made by the seller, to the benefit of the buyer, of the price actually paid or payable for the goods may be taken into consideration for the determination of the customs value in accordance with Article 29 of the Code, if it is demonstrated to the satisfaction of the customs authorities that:

Please indicate exactly what the difference is, i.e. modification is required (which attribute is modified and what the value should be), or record should be deleted (specify why), etc. Please also specify if you will send/have sent a correction for this record via the N13 Data Exchange System and state the IREF number in the column entitled "IREF".

'(c) revaluation of fixed assets';

They are credited in the income and expenditure account "adjustment result - production of fixed assets".

Provisions for future liabilities and charges may not be used to adjust the value of assets.

The amount of depreciation and amounts written off shall be debited in the profit and loss account "adjustment results - depreciation/amounts written off".

The dynamic correction shall be applied on the values given in points 5. 3. 1. 6 and 5. 3. 2. 7.

One company claimed an adjustment to normal value for differences in level of trade.

Where an asset no longer forms part of the property belonging to the Communities for one of the reasons referred to in Article 33, the (positive or negative) difference between its book value and the amount obtained on its loss or disposal shall be entered in the income and expenditure account "adjustment results - withdrawal of fixed assets".

Where an asset no longer forms part of the property belonging to the Communities as a result of sale, acceptance in part-exchange by a third party, scrapping, disposal free of charge, destruction, loss or theft or for any other reason, its value and the accumulated depreciation shall no longer appear on the balance sheet.

In these circumstances, it was considered appropriate to grant a special adjustment on the normal value for sub-standard quality.

One Indonesian exporting producer complained that the Commission had ignored its allowances claimed on normal value.

(21) For the provisional findings, the Commission rejected a request by two Romanian companies for an adjustment to the normal value for credit terms.

Accordingly, in order to offset this difference affecting price comparability, an adjustment to normal value was granted within the framework of the original investigation.

For each revision, the values expressed in euro and their countervalues in national currency shall be published periodically in the Official Journal of the European Communities in the first days of the month of November preceding the date on which the revision takes effect.`

Given that the natural advantage in question continued to exist, it was decided for the purpose of the present review to apply the same adjustment to the normal value as in the original investigation.

(34) For the purpose of a fair comparison between the normal value and the export price at ex-works level, due allowance in the form of adjustments was made for differences which were claimed and demonstrated to affect price comparability.

(39) For the purpose of a fair comparison between the normal value and the export price at an ex-works level, due allowance in the form of adjustments was made for differences which were claimed and demonstrated to affect price comparability.

It should be noted that where the Community Institutions compared domestic normal valu and export prices of identical product types, no further allowance for differences in physical characteristics was warranted.

In an investigation initiated pursuant to Article 5 of the Basic Regulation, this would have required an upward adjustment of normal value (in this case, based on Mexican domestic sales prices) to reflect the difference, which in turn would have increased the level of dumping found.

According to Article 2(10)(b) of the basic Regulation an adjustment on the normal value can only be granted for import duties borne by the like product and by raw materials physically incorporated therein, when intended for consumption in the exporting country and refunded (or not collected) in respect of the product exported to the Community.

A number of adjustments for differences in other factors, such as debt costs, finance costs due to differences in inventory levels, finance costs of import taxes and of indirect taxes, brand value allowance, advertising costs and SG&A of related domestic distributors were claimed.

The dynamic correction shall be applied on the values given in points 5. 3. 1. 6 and 5. 3. 2. 7. (3) S0 is the calculated, simulated or measured uplift of contact wire at the steady arm generated in normal operating condition with one or several pantographs with a mean contact force Fm at the maximum speed of the line, in accordance with EN 50 119 version 2001, point 5. 2. 1. 2.

"(c) revaluation of fixed assets";

Cumulative depreciation for tax purposes is 90 and the tax rate is 25 %.

Goodwill should be carried at cost less any accumulated amortisation and any accumulated impairment losses.

Provisions for liabilities and charges may not be used to adjust the values of assets.

the gross amount and the accumulated amortisation (aggregated with accumulated impairment losses), at the end of the period.

Value re-adjustments in respect of loans and advances and provisions for contingent liabilities and for commitments

measure the carrying amount of the asset at cost less accumulated amortisation, determined under this Standard.

measure the carrying amount of the asset at cost (or revalued amount) less accumulated amortisation determined under this Standard;

Valuation at the lower of the values provided for in (aa) and (bb) may not be continued if the reasons for which the value adjustments were made have ceased to apply.

Most non-monetary items are carried at cost or cost less depreciation;

Value-added at basic prices is calculated 'gross` because value adjustments (such as depreciation) are not subtracted.

When an item of property, plant and equipment is revalued, any accumulated depreciation at the date of the revaluation is either:

It also reduces the cost of the goodwill by 90 and the accumulated amortisation by 9 (representing two years' amortisation).

For similar reasons, it is necessary to disclose the depreciation allocated in a period and the accumulated depreciation at the end of that period.

re-estimate the carrying amount of the asset at cost (or revalued amount, after initial recognition at cost) less accumulated amortisation, determined under this Standard.

Value re-adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings

Subsequent to initial recognition as an asset, an item of property, plant and equipment should be carried at its cost less any accumulated depreciation and any accumulated impairment losses.