Following IFRS, financial terminology is a minefield. For example, these days the phrase
”...ökar tillgångens redovisade värde.”
should probably be translated:
"...increases the carrying amount of the asset." (see US GAAP ref).

I would probably translate:
”Materiella anläggningstillgångar redovisas”
something like:
"Property, plant and equipment are reported" (see 2nd ref).

In other words, quite differently from only a year or two ago (assuming your customer has made the transition to IFRS, which by now most companies (at least quoted companies) either have or should have made.