non-wasting asset

non-wasting asset
non-wasting asset (AE) ACC nicht abnutzbares Wirtschaftsgut n (im Zeitverlauf; e.g. goodwill according to SFAS 142/US GAAP; Sonderabschreibungen nur zulässig nach einem Werthaltigkeitstest = impairment test; cf wasting asset)

Englisch-Deutsch Fachwörterbuch der Wirtschaft . 2013.

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