EN low-value asset
LV mazvērtīgie aktīvi
RU основные фонды низкой стоимости
DE Low-Value Asset (AU)
FR immobilisation de faible valeur
Definīcija: In Australia, a depreciating asset that is not a low-cost asset but which has an opening net book value less than $1,000 (as of July 1 in the year that it is allocated to the pool), and for which the organization has previously worked out any deduction using the reducing balance depreciation method.
Microsoft Terminology 2023. Entry from the Microsoft Language Portal.
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