This question was closed without grading. Reason: No acceptable answer
Aug 2, 2009 20:08
14 yrs ago
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German term
United States
Bridging the Language GAAP-
Native in: English (Variant: US) 
Works in: German to English
Zurechnung
German to English
Bus/Financial
Law: Taxation & Customs
I know this can be an add-back (as a synonym for Hinzurechnung) but I'm not sure it fits in this particular context.
The title of one of the schedules in a report on a (German) tax audit is
Gesonderte und einheitliche Feststellung der Einkünfte aus Gewerbebetrieb und **Zurechnung** auf die Mitunternehmer für 1998 bis 2001 (vor und nach Bp)
which leads me to believe it is "allocation" here. Although now that I think about more, add-back could work also (and would mean about the same thing).
But then it pops up again in another table as
"Zurechnung der Besteuerungsgrundlagen"
in which business income appears to be "allocated" to the various partners in an OHG. A similar usage appears in "Zurechnung anrechenbarer Steuern (heading) which is followed by "Die anrechenbaren Steuern werden ausschließlich der ABC Ltd. zugeordnet." thus indicating that Zurechnung = zuordnen/Zuordnung.
Bottom line - I'm leaning toward allocation in these instances where amounts are not obviously being "added back" to determine tax liability. But I am open to suggestions/corrrection.
The title of one of the schedules in a report on a (German) tax audit is
Gesonderte und einheitliche Feststellung der Einkünfte aus Gewerbebetrieb und **Zurechnung** auf die Mitunternehmer für 1998 bis 2001 (vor und nach Bp)
which leads me to believe it is "allocation" here. Although now that I think about more, add-back could work also (and would mean about the same thing).
But then it pops up again in another table as
"Zurechnung der Besteuerungsgrundlagen"
in which business income appears to be "allocated" to the various partners in an OHG. A similar usage appears in "Zurechnung anrechenbarer Steuern (heading) which is followed by "Die anrechenbaren Steuern werden ausschließlich der ABC Ltd. zugeordnet." thus indicating that Zurechnung = zuordnen/Zuordnung.
Bottom line - I'm leaning toward allocation in these instances where amounts are not obviously being "added back" to determine tax liability. But I am open to suggestions/corrrection.
Proposed translations
(English)
| 3 +1 | attribution |
swisstell
|
| 3 | apportionment |
Susan Zimmer
|
Proposed translations
+1
49 mins
attribution
or, another possibility: assignation
Peer comment(s):
| agree |
Harald Moelzer (medical-translator)
: another option
1 day 15 hrs
|
|
thank you, Harald!
|
16 hrs
Susan Zimmer
United States
United States
Native in English
United States
Business management & linguistic quality
Native in: English
Works in: German to English, English to German, English
Related KudoZ points
:
4
apportionment
Would be my first thought, though allocation is of course ok, too.
Discussion
Ted, in "Zurechnung auf die Mitunternehmer", "allocation" is the right word to use (rather than add-backs). It's about dividing up the business income across the individual partners. Similarly, it's allocation in both the "Zurechnung der Besteuerungsgrundlagen" and the other examples you give. I can't say that I've often come across Zurechnung being used in the sense of Hinzurechnung.