Translation glossary
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ENdepreciation
DEAbschreibung
DEFINITION
depreciation
Depreciation is the loss in value of an asset over time. The full purchase price of an asset is eligible if the item is solely used for the project during its total economic and depreciable lifetime. Depreciation may be eligible, provided the cost relates exclusively to the period of support and that no public grants have contributed towards the acquisition of the depreciated asset.
ENdescription of management and control system
DEBeschreibung des Verwaltungs- und Kontrollsystems
DEFINITION
description of management and control system
The description of management and control system contains details of all the systems needed for adequate management of a programme.
ENdeviation
DEAbweichung
DEFINITION
deviation
Deviation is any departure from the original plan presented in the application form. Deviations are minor changes from the workplan (can be positive or negative in the sense of a delay) which (according to programme rules) don't require an official change procedure, as opposed to changes which require a change procedure (according to programme rules).
ENdirect costs
DEDirektkosten
DEFINITION
direct costs
Direct costs are costs that can be attributed directly to the project. They are directly related to an individual activity of the partner organisation, where the link with this individual activity can be demonstrated (for instance, through direct time registration). (HIT)
ENDirective (EU law)
DERichtlinie (EU Recht)
DEFINITION
Directive (EU law)
A Directive (EU law) is a legislative act that sets out a goal that all EU countries must achieve. However, it is up to the individual countries to devise their own laws on how to reach these goals.