17:42 Sep 8, 2011 

Hi, I just noticed that this question is still open. I ended up following Robin's advice and using the translation he proposed. Robin, do you want to maybe post it as an answer so that I can close the question? It feels unnecessary to leave the question open or close it without having your answer listed as the correct one for future searches.

10:48 Aug 20, 2011 

Thanks Robin! I was hoping you or Ted would be online this weekend!

09:29 Aug 20, 2011 

Arne is right: this is simply investment property. There are four (I originally wrote "three" - duh!) main categories of non-current assets: intangibles, PPE, investment property and non-current financial assets. You often see "Investment Properties" (almost invariably in the plural) in German instead of the more "correct" term "als Finanzinvestition gehaltene Immobilien". In the case at hand, we're talking about assets (intangibles, PPE, investment property) recognised on the basis of intercompany goods and services, so I'd suggest (keeping some abbreviations) "Int. assets/PPE/Inv.Prop. attributable to I/C deliveries", or something like that.

01:19 Aug 20, 2011 

I considered that, but I couldn't barely find any Google hits for "investment property from goods and services" nor when substituting goods for materials or deliveries. No luck by inserting internal either. It's not just because of the lack of Google results that property doesn't seem to me to fit very well with "aus konzerninternen Lieferungen und Leistungen". I was hoping someone might have an idea of something that prop could be which usually comes before aus Lieferungen und Leistungen, like the way Forderungen and Verbindlichkeiten come before it forming standard terms.

01:11 Aug 20, 2011 

Is it possible that they just used an English term so that "Inv.Prop." would be investment property?

01:04 Aug 20, 2011 

Aktivierungen immaterieller Vermögenswerte/Sachanlagen/Investitionen Prop. aus konzerninternen Lieferungen und Leistungen.

00:48 Aug 20, 2011 

It might help if you give us the meaning of the abbreviations you pieced together.