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activo (de explotación) o de production

English translation: production asset(s)

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:activo (de explotación) o de production
English translation:production asset(s)
Entered by: buadog
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09:26 Jan 22, 2004
Spanish to English translations [PRO]
Tech/Engineering
Spanish term or phrase: activo (de explotación) o de production
es para un proyecto (fábrica)
Felicite Robertson
United Kingdom
Local time: 21:41
production asset(s)
Explanation:
exp.
Selected response from:

buadog
Argentina
Local time: 17:41
Grading comment
Thank you for your help to you both. I would have awarded points to both of you because you both helped me but I can´t so I picked the first to answer. Difficult to be fair. Thanks again.
3 KudoZ points were awarded for this answer

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Summary of answers provided
5 +3operating or production assets
Maria Luisa Duarte
5production asset(s)
buadog


  

Answers


5 mins   confidence: Answerer confidence 5/5
production asset(s)


Explanation:
exp.

buadog
Argentina
Local time: 17:41
PRO pts in pair: 171
Grading comment
Thank you for your help to you both. I would have awarded points to both of you because you both helped me but I can´t so I picked the first to answer. Difficult to be fair. Thanks again.
Login to enter a peer comment (or grade)

6 mins   confidence: Answerer confidence 5/5 peer agreement (net): +3
activo (de explotación) o de production
operating or production assets


Explanation:
operating assets = activo de explotación



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Note added at 20 mins (2004-01-22 09:47:07 GMT)
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Operating Assets: Another Term for Working capital.



Calculating a Firm\'s Free Cash Flows

A company\'s free cash flows are equal to its after-tax cash flows from operations less any incremental investments made in the firm\'s operating assets. Specifically, free cash flows are calculated as follows:

operating income

+ depreciation and amortization

= earnings before interest, taxes, depreciation and amortization (EBITDA)

- cash tax payments

= after-tax cash flows from operations

- investment (increase) in net operating working capital, which is equal to current assets less non-interest-bearing current liabilities

- investments in fixed assets (capital expenditures) and other long-term assets

= free cash flow

In the foregoing calculation, we add back depreciation because it does not involve a cash payment. Also, the cash tax payments are the actual taxes paid, not the amount accrued in the income statement. Notice, too, that only non-interest-bearing debt, such as accounts payable and accrued wages, are included in computing the increase in net working capital.(1)
http://hbswk.hbs.edu/item.jhtml?id=1885&t=finance




Maria Luisa Duarte
Spain
Local time: 22:41
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in pair: 3168

Peer comments on this answer (and responses from the answerer)
agree  xxxcmwilliams
6 mins

agree  Fanny_C
4 hrs

agree  Patricia Fierro, M. Sc.
6 hrs
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