Spanish: Activación de gastos e ingresos English translation: capitalization of expenses and income 
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| GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | | Spanish term or phrase: | Activación de gastos e ingresos | | English translation: | capitalization of expenses and income | | Entered by: | Mikolaj Rasmussen |
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Spanish to English translations [PRO]
Bus/Financial - Accounting / accounting | | Spanish term or phrase: Activación de gastos e ingresos | Activación de gastos e ingresos periodificables.
Como regla general no se permitirá la activación de ningún tipo de gasto incurrido en el ejercicio salvo en los siguientes casos:... |
| | | capitalization of expenses and income | Explanation:
Barron's Dictionary of Accounting has the following definition for "to capitalize":
CAPITALIZE: to change an expenditure to an asset account because it benefits a period in excess of one year. For example, a betterment to a machine would b ecapitalized to the machinery account.
Comment on the heading:
"Activación" is a noun in Spanish and it should remain a noun in English because it is just a phrase, not a complete sentence.
However, "Activación" in the source sentence, in my opinion, should be changed to a verb and conjugated accordingly in English.
"NOUNS in Spanish and VERBS in English" is a very important linguistic principle taught by Tom West, and it makes all the difference in the world.
Hope this helps.
In my 19th year of translating from Spanish to English for Mexico City accounting firms and financial entities in general. |
| Selected response from:
 Richard Cadena
Mexico
| Note from asker to answererthanks
4 KudoZ points were awarded for this answer |
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49 mins confidence:   peer agreement (net): +1 |
| Periodical Expenses and Income Capitalization
Explanation:
See the Alcaraz Varó Hughes Financial, pages 733, "activación de gastos" and 852, "contabilización de gastos como partidas de activo".-
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| capitalization of expenses and income
Explanation:
Barron's Dictionary of Accounting has the following definition for "to capitalize":
CAPITALIZE: to change an expenditure to an asset account because it benefits a period in excess of one year. For example, a betterment to a machine would b ecapitalized to the machinery account.
Comment on the heading:
"Activación" is a noun in Spanish and it should remain a noun in English because it is just a phrase, not a complete sentence.
However, "Activación" in the source sentence, in my opinion, should be changed to a verb and conjugated accordingly in English.
"NOUNS in Spanish and VERBS in English" is a very important linguistic principle taught by Tom West, and it makes all the difference in the world.
Hope this helps.
In my 19th year of translating from Spanish to English for Mexico City accounting firms and financial entities in general.
Example sentence(s):- Como regla general no se permitirá la activación de ningún tipo de gasto incurrido en el ejercicio salvo en los siguientes casos:
- As a general rule, no type of asset will be permitted to be capitalized except in the following cases:
Reference: http://aicpa.org
Reference: http://imcp.org.mx
| Richard Cadena
Mexico
Specializes in field
Native speaker of:  English
PRO pts in category: 334
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