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dochta
Usage
  1. foirmlí do chlár comhardaithe, sócmhainní dochta, doláimhsithe, costais forbraíochta, lamháltais, íocaíochtaí ar cuntas = balance sheet formats, fixed assets, intangible assets, development costs, concessions, payments on account
  2. ciallaíonn sócmhainní dochta innealra, gléasra, trealamh, talamh, foirgnimh, seirbhísí agus oibreacha eile de chuid nó le haghaidh gnóthais tionscail = fixed assets means machinery, plant, equipment, land, buildings, services and other works of or for an industrial undertaking
  3. seachas soláthar maidir le haon laghdú ar luach sócmhainne doichte atá le tabhairt faoi deara ar athluacháil a dhéanamh ar na sócmhainní dochta go léir = other than provision in respect of any diminution in value of a fixed asset appearing on a revaluation of all the fixed assets
  4. glanbharrachas caipitil neamhréadaithe (a bunaíodh trí athluacháil bona fide ar shócmhainní dochta uile na cuideachta) de bhreis ar leabhar-luach na cuideachta roimhe sin = an unrealised net capital surplus (established by bona fide revaluation of all the fixed assets of the company) in excess of the previous book value of the company