#1438861
(3) Ní faide an tréimhse a roghnófar ná saol eacnamúil úsáideach an cháilmheasa atá i gceist.
(3) The period chosen shall not exceed the useful economic life of the goodwill in question.
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#1438828
I gcás aon sócmhainne doichte a bhfuil teorainn lena saol eacnamúil úsáideach, déanfar—
In the case of any fixed asset which has a limited useful economic life, the amount of—
#1438834
a laghdú de sholáthairtí le haghaidh díluachadh arna ríomh d'fhonn an méid sin a dhíscríobh go rianúil thar thréimhse shaol eacnamúil úsáideach na sócmhainne.
shall be reduced by provisions for depreciation calculated to write off that amount systematically over the period of the asset's useful economic life.
#2336022
Ina dhiaidh sin, cionroinneadh an sochar ar an IP trí úsáid a bhaint as saol eacnamaíoch úsáideach na talún, i.e. 30 bliana.
After that, the benefit was apportioned to the IP by using the useful economic life of the land, i.e. 30 years.
#1438832
(b) i gcás ina meastar go mbeidh iarmharluach ag aon sócmhainn den sórt sin an tráth a bheidh deireadh lena saol eacnamúil úsáideach, méid a praghais ceannaigh nó a costais táirgthe, lúide an t-iarmharluach measta sin,
( b ) where it is estimated that any such asset will have a residual value at the end of the period of its useful economic life, its purchase price or production cost less that estimated residual value,
#1438840
(2) Déanfar soláthairtí le haghaidh laghdú luacha maidir le haon sócmhainn dhocht ar tháinig laghdú ar a luach más dócha gur buanlaghdú a bheidh sa laghdú sin ar a luach (bíodh nó ná bíodh teorainn lena saol eacnamúil úsáideach) agus déanfar an méid atá le háireamh maidir léi a laghdú dá réir sin;
(2) Provisions for diminution in value shall be made in respect of any fixed asset which has diminished in value if the reduction in its value is expected to be permanent (whether its useful economic life is limited or not) and the amount to be included in respect of it shall be reduced accordingly;
#2997886
I gcás ina sainítear 'Sócmhainní Seasta' le IAS 16 (Maoin, Gléasra agus Trealamh) nó a leithéid de réir caighdeáin chuntasaíochta eile, mar shócmhainní a bhfuil a n-úsáid le haghaidh na hoibríochta gnó, i gcás ina sanntar luach dóibh, agus ina bhfuil a saolré eacnamaíoch fhónta níos mó ná bliain amháin.
Where ‘Fixed Assets’ is defined by IAS 16 (Property, Plant and Equipment) or similar according to other accounting standards, as assets whose use is for the business operation, where a value is assigned to them, and the useful economic life is more than one year.