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C2  ·  30 words

Leasing: use without ownership

Using a thing you do not own, and the contract that decides who carries the risk.

Two entries in this list stand side by side and are built on the two commonest comparatives in German. Die Mehrkilometer are the kilometres driven beyond the agreed figure, die Minderkilometer the ones left undriven. Mehr belongs to viel, and minder belongs to wenig — which surprises most learners, because wenig already has the regular weniger. German keeps both. Weniger is the everyday form; minder is the formal one and survives in fixed phrases such as mehr oder minder and nicht minder, and above all at the front of words: der Minderwert, mindern, minderjährig. Its superlative is mindest-, which is why die Mindestlaufzeit is a minimum term and mindestens means at least. So a contract that charges for Mehrkilometer and refunds Minderkilometer is not using an odd pair of words: it is setting the comparative of viel against the formal comparative of wenig.

The words

Verb (2)

andienento tender for purchaseVerbC2
Nach Ablauf der Grundmietzeit dient der Leasinggeber dem Kunden die Maschine zum Restwert an.Once the basic term has run out, the lessor tenders the machine to the customer at its residual value.

Separable; the person in the dative. Reflexive sich jemandem andienen: to ingratiate oneself with somebody.

zurechnento attribute (for tax purposes)VerbC2
Bei dieser Vertragsgestaltung wird die Maschine steuerlich dem Leasingnehmer zugerechnet.With a contract drawn up this way, the machine is attributed to the lessee for tax purposes.

Separable; the person in the dative.

This list belongs to Work, money and trade — 47 lists and 1883 words that can also be practised as a whole.

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Multiple choice and gaps, drawn from exactly these 30 words. Whatever you get wrong comes back tomorrow.