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English to German translations [PRO]
Bus/Financial - Accounting | | English term or phrase: capital interest charges | A capital AFE (Authorization For Expenditure) represents a purchase (or multiple asset purchases) that have a useful life greater than one year. These purchases will be capitalized into property and amortized over a period of time based on accounting and tax class assignment. The term “capitalize or capitalized” refers to the accounting process by which purchases are moved from construction in process (CIP) into fixed asset accounts.
XXX's policy is to capitalize assets in accordance with United States Generally Accepted Accounting Principles (U.S. GAAP). U.S. GAAP defines that capitalization occurs when the asset is capable of production and no later than when it is being utilized. To ensure our financial statements are accurate, it is very important to capitalize an asset when it is capable of being put into use, production or meeting its intended purpose. Purchases that remain in CIP may be subject to additional **capital interest charges**. In addition, balances that remain in CIP cannot be amortized (depreciated).
Capital interest - Kapitalbeteiligung (Schäfer), Kapitalanteil (Dietl)
Interest charges - Aufwandzinsen, Sollzinsen (Schäfer), Zinsbelastung(en) (Dietl)
Was bedeutet aber hier die Kombination von beidem ... ? |
| | | Bauzeitzinsen | Explanation:
Bauzeitzinsen
Nach den Vorschriften des HGB ist die Einbeziehung von Fremdkapitalzinsen in die Herstellungskosten unter bestimmten Bedingungen zulässig, aber nicht geboten. Nach US-GAAP sind Fremdkapitalzinsen sowohl bei der Anschaffung als auch bei der Herstellung aktivierungspflichtig, sofern es sich um „qualifying assets“ handelt, das heißt Vermögensgegenstände, deren Anschaffungs- oder Herstellungsprozess sich über einen längeren Zeitraum erstreckt. |
| Selected response from:
Michael Rose
Local time: 17:37
| Grading comment Danke, Michael!
Ich habe aus dem Zusammenhang heraus allerdings "können zusätzlichen Kapitalzinsbelastungen unterliegen" als Übersetzung gewählt.
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The translation workplace 
peer agreement (net): +1
