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Aktivierungswahlrechte

English translation: option to capitalize

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Aktivierungswahlrecht
English translation:option to capitalize
Entered by: Ulrike Lieder
Options:
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- Include in personal glossary

23:04 Dec 19, 2000
German to English translations [PRO]
Bus/Financial
German term or phrase: Aktivierungswahlrechte
In a cost accounting manual: Is this active voting rights?

"Das Verfahren zur Ermittlung der Standardkosten für die Eigenfertigung und damit zur Ermittlung der Herstellkosten orientiert sich an dem deutschen – für die Bilanzerstellung heute relevanten – Herstellungskostenbegriff laut § 255 HGB mit einer starken Ausübung der vorhandenen Aktivierungs Wahlrechte d.h. weitgehender Ansatz aller aktivierungsfähigen Positionen."
David Rumsey
Canada
Local time: 12:54
option to capitalize
Explanation:
Aktivierungswahlrecht n
(ReW) option to capitalize
(eg, derivativer Firmenwert = purchased goodwill)
[Schäfer]

For a terminology list of German and English accounting terms etc. that might help you, go to
www.isl.org/huebscher/ah_bil_e.htm
(they, too, list Aktivierungswahlrecht = option to capitalize)

See also
Rev. Rul. 67-34, 1967-1 C.B. 72, which provides that the option to capitalize or expense the intangible drilling and development costs under section 263(c) of the Code applies to oil and gas property located outside the United States, is obsoleted with respect to intangible drilling and development costs paid or incurred after December 31, 1986, in taxable years ending after that date
www.taxlinks.com/rulings/1987/revrul87-134.htm

: IDC can be capitalized by the partnership if the partners agree to this method of accounting for IDC. Even if the partnership elects to expense IDC, each partner has the option to capitalize their share of IDC and amortize them over 60 months. Internal Revenue Code 59(e)(2)(C).
www.bsi-oil.com/evrythng.htm

... Should entities have the option to capitalize or expense such costs? No. Do the benefits of reporting those costs as assets exceed the costs of such reporting ...
www.imanet.org/content/Publications_and_Research/Other_Docu...
Selected response from:

Ulrike Lieder
Local time: 12:54
Grading comment
4 KudoZ points were awarded for this answer

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Summary of answers provided
naoption to capitalizeUlrike Lieder
nacapitalizationbuckel


  

Answers


13 mins
capitalization


Explanation:
voting has more to do with politics than costs, it means that the expense can be capitalized ie added to the balance sheet as an asset and then depreciated rather than going straight to the profit and loss account.
use phrases like can be capitalized.

yours Mike Harold


buckel
Local time: 21:54
PRO pts in pair: 41
Login to enter a peer comment (or grade)

17 mins
option to capitalize


Explanation:
Aktivierungswahlrecht n
(ReW) option to capitalize
(eg, derivativer Firmenwert = purchased goodwill)
[Schäfer]

For a terminology list of German and English accounting terms etc. that might help you, go to
www.isl.org/huebscher/ah_bil_e.htm
(they, too, list Aktivierungswahlrecht = option to capitalize)

See also
Rev. Rul. 67-34, 1967-1 C.B. 72, which provides that the option to capitalize or expense the intangible drilling and development costs under section 263(c) of the Code applies to oil and gas property located outside the United States, is obsoleted with respect to intangible drilling and development costs paid or incurred after December 31, 1986, in taxable years ending after that date
www.taxlinks.com/rulings/1987/revrul87-134.htm

: IDC can be capitalized by the partnership if the partners agree to this method of accounting for IDC. Even if the partnership elects to expense IDC, each partner has the option to capitalize their share of IDC and amortize them over 60 months. Internal Revenue Code 59(e)(2)(C).
www.bsi-oil.com/evrythng.htm

... Should entities have the option to capitalize or expense such costs? No. Do the benefits of reporting those costs as assets exceed the costs of such reporting ...
www.imanet.org/content/Publications_and_Research/Other_Docu...



    Reference: http://www.isl.org/huebscher/ah_bil_e.htm
Ulrike Lieder
Local time: 12:54
Native speaker of: German
PRO pts in pair: 3525
Login to enter a peer comment (or grade)




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