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| English | German |
| promotional allowance | Verkaufsförderungsbonus (A payment offered to a customer by a vendor in exchange for promoting their products) |
| special depreciation allowance | Sonderabschreibung (A deduction from the depreciable basis of qualifying fixed assets taken in the first year of service) |
| time allowance | Zeitguthaben (The number of hours or minutes per day that a child is allowed to use the computer) |
| valuation allowance An account that is used to reduce the gross cost of an asset to then arrive at the net cost | Wertberichtigung (Aktiva) |