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Accounting: nicht durchgeführte Aktivierungen/akt

English translation: capitalize = carry/book as assets = aktivieren

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12:30 Feb 12, 2000
German to English translations [PRO]
Bus/Financial
German term or phrase: Accounting: nicht durchgeführte Aktivierungen/akt
This is an excerpt from an explanation of variances, income statement vs. budget:

"Die im Vergleich zum Plan erhöhten Personalkosten resultieren im wesentlichen auf nicht durchgeführten Aktivierungen bzw. Auflösungen aktivierter Eigenleistungen."

Would anyone like to take a shot at explaining this one? The company in question deals in mobile telephony, so the term activations is used in a non-accounting context as well (i.e. activation of cellular service customers). I don't really see how fewer customer activations would increase personnel costs, though.
Beth Kantus
United States
Local time: 18:00
English translation:capitalize = carry/book as assets = aktivieren
Explanation:
The asset side of a German balance sheet is the "Aktiva" side. So this means that work carried out by the personnel of the company for the company was not entered as an asset of the company but as a cost. Let's say the company carpenter of your company (probably your husband or boyfriend makes a bookshelf for your translator's books. Theoretically, depending on the tax laws of whatever country you're in, you could just book his wages for the time he worked on the bookshelf as a cost and forget it. But you might, if it was beneficial to you from a tax standpoint, enter the wages (plus wood and nails) as the value of an asset and depreciate it over the life of the bookshelf. This company's situation was that they first forecast annual figures based on one method and then changed their mind during the year, maybe because of a tax law change, and decided to enter the Eigenleistung = self-production/own contribution as personnel costs rather than assets. This then increased their personnel costs. Plan = forecast. My translation would be: The reason for personnel costs being higher than forecast was mainly self-production not being entered as assets or the closing (Auflösungen) of self-production carried as asset accounts.
Selected response from:

Dan McCrosky
Local time: 00:00
Grading comment
Great explanation, thanks!
3 KudoZ points were awarded for this answer

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Summary of answers provided
nacapitalization not implemented, or liquidation of capitalized own contribution
Chandu
na'non-implemented activations' & 'liquidations of capitalized assets
Dierk Seeburg
na(see below)
Ann C Sherwin
nacapitalize = carry/book as assets = aktivierenDan McCrosky


  

Answers


34 mins
capitalize = carry/book as assets = aktivieren


Explanation:
The asset side of a German balance sheet is the "Aktiva" side. So this means that work carried out by the personnel of the company for the company was not entered as an asset of the company but as a cost. Let's say the company carpenter of your company (probably your husband or boyfriend makes a bookshelf for your translator's books. Theoretically, depending on the tax laws of whatever country you're in, you could just book his wages for the time he worked on the bookshelf as a cost and forget it. But you might, if it was beneficial to you from a tax standpoint, enter the wages (plus wood and nails) as the value of an asset and depreciate it over the life of the bookshelf. This company's situation was that they first forecast annual figures based on one method and then changed their mind during the year, maybe because of a tax law change, and decided to enter the Eigenleistung = self-production/own contribution as personnel costs rather than assets. This then increased their personnel costs. Plan = forecast. My translation would be: The reason for personnel costs being higher than forecast was mainly self-production not being entered as assets or the closing (Auflösungen) of self-production carried as asset accounts.

Dan McCrosky
Local time: 00:00
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 1541
Grading comment
Great explanation, thanks!
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37 mins
(see below)


Explanation:
aktivierte Eigenleistungen: company-produced additions to plant and equipment; work performed by the undertaking for its own purposes and capitalized (Schaefer, Wirtschaftswoerterbuch).
So the first reference would be to such work or additions that were budgeted for but not implemented.

Ann C Sherwin
Local time: 18:00
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 200
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2 hrs
'non-implemented activations' & 'liquidations of capitalized assets


Explanation:
I suggest K.I.S.S. (keep it simple, silly) :->
'nicht-aktivierte' -> 'non-implemented':
Use implement to be able to use it adjectively and with a negation prefix.
'Aktivierungen' -> 'activations':
Use activations since this is in the context of mobile telephony.
'Auflösungen' -> 'Liquidations':
As used in an accounting context.
'Aktivierte Eigenleistungen' ->'Capitalized assets':
See your nearest Wirtschaftswörterbuch. 'Eigen' is not relly translated here.

Dierk Seeburg
Local time: 16:00
Native speaker of: Native in GermanGerman
PRO pts in pair: 404
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15 hrs
capitalization not implemented, or liquidation of capitalized own contribution


Explanation:
Some service, which should/ could have been capitalized has not been capitalized, and / or some service capitalized at that time has been liquidated (i.e. recategorized) may on a change of mind or due to a change of laws.

Chandu
India
Local time: 03:30
Native speaker of: Native in MarathiMarathi, Native in EnglishEnglish
PRO pts in pair: 23
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