The typical useful life for amortization of software
What is 3 to 5 years?
100
The account group that covers all liabilities to companies listed as affiliated companies
What is 45 (Liabilities to affiliated companies)?
100
Where you would find all the relevant due dates for CF reporting
What is the closing letter?
200
The starting place of Siemens
What is Berlin, Germany?
200
The principle that revenues and relevant costs are recorded in the same period
What is the matching principle?
200
The class 0 account that is not amortized
What is goodwill (021 and 022)?
200
The threshold for reporting an accounting error with P&L impact
What is 1.5 million euros?
300
Name of Siemens' four sectors
What is Industry, Energy, Healthcare, and Infrastructure & Cities?
300
The revenue methodology used for customers with bad credit ratings (higher than SFS 8+)
What is cash-based accounting?
300
The account category that includes licenses and royalties payable and commissions payable
What is 441 (Trade Accounts Payable)?
300
The overall project of which ESPRIT Gateway is a part of
What is data synchrony 2?
400
The sector with the highest revenue in FY2010
What is the industry sector?
400
The revenue recognition methodology typically used for construction contracts
What is percentage of completion?
400
The account used for cases of operating leases or maintenance contracts where the invoice is issued to the customer before the services have been rendered
What is 46221 (Deferred revenue from operating leases and maintenance contracts < 1 year)?
400
The period for which we have to load via ESPRIT Gateway the first time (at the latest)
What is Period 2 2012?
500
The four new divisions of diagnostics in FY2012
What is Point of Care, CAI (Chemistry, Immunoassay, Automation, Informatics), Molecular, and Hematology?
500
When you book a contingent asset and when you disclose a contingent asset
What is when the probability is greater than 90% and greater than 50%?
500
The difference between P&L accounts starting with 6 compared to 7
What is expense by type vs. expense by function?
500
The name of the official annual report that Siemens lists on the US stock exchange