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low-value assetstresses
comp., MS основные фонды низкой стоимости (In Australia, a depreciating asset that is not a low-cost asset but which has an opening net book value less than $1,000 (as of July 1 in the year that it is allocated to the pool), and for which the organization has previously worked out any deduction using the reducing balance depreciation method)
SAP.fin. малоценный и быстроизнашивающийся предмет имущества
low-value asset: 2 phrases in 1 subject
SAP finance2