Depreciation

American accounting and tax practice assigns a useful life to an asset and writes it down across that period, and the vocabulary carries into ordinary speech about cars and equipment. The decline in value is scheduled in advance.

Planning lead-time

Planungsvorlauf. Planning lead-time. German projects allocate a named period before execution begins, and it appears in the schedule as a phase with its own duration. Starting work before it has elapsed is a departure from the method, not an acceleration of it.

Escalate

An American organisation’s answer to a judgment beyond your authority is to name the next level and pass it there, with the reasoning attached. The escalation path exists so that judgment can be exercised at the right height rather than suppressed.

Repair

German towns sustain repair trades — cobblers, watchmakers, appliance technicians, tailors — and taking a thing to be mended is ordinary rather than eccentric. The object is assumed to be worth more than the repair costs.

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