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| Russian | English |
| выбытие переоцененных активов | disposal of revalued assets (В. Бузаков) |
| выбытие переоцененных основных средств | disposal of revalued property, plant and equipment (В. Бузаков) |
| модель учёта по переоценённой стоимости | revaluation model (The asset is carried at a revalued amount, being its fair value at the date of revaluation less subsequent depreciation and impairment, provided that fair value can be measured reliably. cf. см. cost model Andrew052) |
| переоцененная балансовая стоимость | revalued carrying amount (Andrew052) |
| переоцененная стоимость | revalued cost (Andrew052) |