English translation: non-capitalizable expenditure
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13:51 Feb 3, 2012
Spanish to English translations [PRO] Bus/Financial - Finance (general)
Spanish term or phrase:Costos no activables
Costos no activables, está en una tabla que contiene informe financiero, pero no tengo más contexto.
encontré en proz "activable" como nominal or ficticious cost, pero el término "no activable" nosé si corresponderá a lo contrario. Please help!!!!
Explanation: Non-Capitalizable Project Expenditures Policy
Projects sometimes incur costs that are not appropriate to capitalize.
These costs include but are not limited to:
Opening/completion parties
Student or employee moral (trips, gifts, or parties)
Entertainment
Flowers
Non-business trips (business trips that are not directly related
to the construction of the asset are not capitalizable and should
not be charged to the project)
Food
Acceptable business food expenses include business lunch meetings
and food brought into the work site to keep employees/contractors
working.
Non-capitalizable costs may be recorded against either the project
owning organization’s administrative budget or the project budget,
if included in the BOT or Form 1 authority.
It is recommended that for non-capital, discretionary expenditures,
they be recorded against the department’s operating budget. http://www.stanford.edu/group/fms/fingate/docs/policy_capita...
-------------------------------------------------- Note added at 26 mins (2012-02-03 14:17:10 GMT) --------------------------------------------------
In common usage, an expense or expenditure is an outflow of money to another person or group to pay for an item or service, or for a category of costs. For a tenant, rent is an expense. For students or parents, tuition is an expense. Buying food, clothing, furniture or an automobile is often referred to as an expense. An expense is a cost that is "paid" or "remitted", usually in exchange for something of value. Something that seems to cost a great deal is "expensive". Something that seems to cost little is "inexpensive". "Expenses of the table" are expenses of dining, refreshments, a feast, etc.
In accounting, expense has a very specific meaning. It is an outflow of cash or other valuable assets from a person or company to another person or company. This outflow of cash is generally one side of a trade for products or services that have equal or better current or future value to the buyer than to the seller. Technically, an expense is an event in which an asset is used up or a liability is incurred. In terms of the accounting equation, expenses reduce owners' equity. The International Accounting Standards Board defines expenses as
...decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than those relating to distributions to equity participants
Operating expenses (OPEX) are defined as non-capital expenses (non capital operating costs) incurred by a company in normal operations: salaries and wages, insurance costs, floor space rental, electricity, computer maintenance contracts, software maintenance contracts, and so on. In brief, almost all routine expenditures a company makes in operating a business are operating expenses, except for a few special non-operating expenses (such as costs of financing a loan, or one-time costs for closing a plant), and except for capital costs (see assets and capital budget). For more explanation of operating expense budgeting and spending, see the encyclopedia entry for operating budget. http://www.solutionmatrix.com/operating-expenses.html
-------------------------------------------------- Note added at 34 mins (2012-02-03 14:25:51 GMT) --------------------------------------------------
James A. Walsh Spain Local time: 04:17 Specializes in field Native speaker of: English, Spanish PRO pts in category: 135 1 corroborated select project in this pair and field
Explanation: Non-Capitalizable Project Expenditures Policy
Projects sometimes incur costs that are not appropriate to capitalize.
These costs include but are not limited to:
Opening/completion parties
Student or employee moral (trips, gifts, or parties)
Entertainment
Flowers
Non-business trips (business trips that are not directly related
to the construction of the asset are not capitalizable and should
not be charged to the project)
Food
Acceptable business food expenses include business lunch meetings
and food brought into the work site to keep employees/contractors
working.
Non-capitalizable costs may be recorded against either the project
owning organization’s administrative budget or the project budget,
if included in the BOT or Form 1 authority.
It is recommended that for non-capital, discretionary expenditures,
they be recorded against the department’s operating budget. http://www.stanford.edu/group/fms/fingate/docs/policy_capita...
-------------------------------------------------- Note added at 26 mins (2012-02-03 14:17:10 GMT) --------------------------------------------------
In common usage, an expense or expenditure is an outflow of money to another person or group to pay for an item or service, or for a category of costs. For a tenant, rent is an expense. For students or parents, tuition is an expense. Buying food, clothing, furniture or an automobile is often referred to as an expense. An expense is a cost that is "paid" or "remitted", usually in exchange for something of value. Something that seems to cost a great deal is "expensive". Something that seems to cost little is "inexpensive". "Expenses of the table" are expenses of dining, refreshments, a feast, etc.
In accounting, expense has a very specific meaning. It is an outflow of cash or other valuable assets from a person or company to another person or company. This outflow of cash is generally one side of a trade for products or services that have equal or better current or future value to the buyer than to the seller. Technically, an expense is an event in which an asset is used up or a liability is incurred. In terms of the accounting equation, expenses reduce owners' equity. The International Accounting Standards Board defines expenses as
...decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than those relating to distributions to equity participants
Operating expenses (OPEX) are defined as non-capital expenses (non capital operating costs) incurred by a company in normal operations: salaries and wages, insurance costs, floor space rental, electricity, computer maintenance contracts, software maintenance contracts, and so on. In brief, almost all routine expenditures a company makes in operating a business are operating expenses, except for a few special non-operating expenses (such as costs of financing a loan, or one-time costs for closing a plant), and except for capital costs (see assets and capital budget). For more explanation of operating expense budgeting and spending, see the encyclopedia entry for operating budget. http://www.solutionmatrix.com/operating-expenses.html
-------------------------------------------------- Note added at 34 mins (2012-02-03 14:25:51 GMT) --------------------------------------------------
The translation workplace 
peer agreement (net): +5
