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sócmhainne
Usage
i
leith
díothú
,
diomailt
nó
múchadh
na
sócmhainne
=
the
destruction
,
dissipation
or
extinction
of
the
asset
má
fheidhmítear
an
tsuim
chaipitiúil
go
léir
ag
athshuíomh
na
sócmhainne
=
if
the
capital
sum
is
wholly
applied
in
restoring
the
asset
na
costais
fhoghabhálacha
a
thit
air
ag
fáil
nó
ag
diúscairt
na
sócmhainne
=
the
incidental
costs
to
him
of
the
acquisition
of
the
asset
or
of
its
disposal
as
sócmhainní
a
chailleadh
,
a
scriosadh
nó
a
dhiomailt
nó
as
díluachadh
nó
as
fiontar
díluachtha
sócmhainne
=
for
the
loss
,
destruction
or
dissipation
of
assets
or
for
any
depreciation
or
risk
of
depreciation
of
an
asset
tráth
an
chaiteachais
sin
a
bhrath
den
chéad
uair
i
staid
nó
i
nádúr
na
sócmhainne
go
dtí
dada
i
ndeireadh
a
saoil
=
at
the
time
when
that
expenditure
is
first
reflected
in
the
state
or
nature
of
the
asset
to
nothing
at
the
end
of
its
life
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
má
bhíonn
an
caiteachas
sin
,
i
gcomórtas
le
haon
mhír
caiteachais
,
beag
ag
féachaint
do
luach
na
sócmhainne
díreach
sular
tabhaíodh
an
chéad
mhír
caiteachais
eile
=
in
a
case
where
such
expenditure
is
,
compared
with
any
item
of
expenditure
,
disproportionately
small
having
regard
to
the
value
of
the
asset
before
the
subsequent
item
of
expenditure
was
incurred
déanfar
méid
a
praghais
ceannaigh
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
=
the
amount
of
its
purchase
price
shall
be
reduced
by
provisions
for
depreciation
calculated
to
write
off
that
amount
systematically
over
the
period
of
the
assets
