kostenneutral behandelte (thesaurierte) Kosten

English translation: Another suggestion

22:41 Aug 6, 2004
German to English translations [PRO]
Bus/Financial - Business/Commerce (general)
German term or phrase: kostenneutral behandelte (thesaurierte) Kosten
I am working on a long model federal contract for services. The legal stuff is within my ken, but the business/financial stuff tends to throw me. Please help. Here is the immediate context:

BNAV = betriebsnotwendiges Anlagevermögen over BNV betriebsnotwendiges Vermögen = Anlagenintensität

Kostenneutral behandelte (thesauriert) Kosten objektbezogener freier Forschung und Entwicklung bleiben bei der Bemessung der Anlagenintensität außer Ansatz
Dr. Fred Thomson
United States
Local time: 00:17
English translation:Another suggestion
Explanation:
neutral(behandelte) Kosten - why not say non-operating costs (accumulated = thesauriert) - neutraler Aufwand, for instance, is non-operating expense (Schäfer)
Anlagenintensität = capitalization ratio (fixed assets/total assets)

or Schäfer's version:
Anlagenintensität f
(Bw) capitalization ratio
(ie, Intensitätszahl der Vermögensanalyse: Anlagevermögen zur Bilanzsumme = fixed assets to balance sheet total; syn, Kapitalintensität)


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Note added at 2004-08-07 04:44:43 (GMT)
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just found this one:

cost-neutral means that the mechanism to smooth data, share risk or adjust for risk will recognize both lower and higher expected costs and is not intended to create a net aggregate gain or loss across all payments
http://www.cms.hhs.gov/medicaid/managedcare/cfr438pmts.pdf
Selected response from:

Ingrid Blank
Grading comment
Thank you very much, Ingrid, and all others who helped me to come closer to understanding this difficult text.
4 KudoZ points were awarded for this answer



Summary of answers provided
4Another suggestion
Ingrid Blank
2Some ideas
Kim Metzger
1this is a tough one
Ted Wozniak


Discussion entries: 2





  

Answers


1 hr   confidence: Answerer confidence 2/5Answerer confidence 2/5
Some ideas


Explanation:
I don't know if you have Zahn, Fred, but just in case you don't here's what it says:

Zahn: thesaurieren - to retain, to reinvest, to plow back
thesauriert- (e) Anlageerträge: reinvested investment income; thesaurierter Gewinn: retained profit (income)

Kim Metzger
Mexico
Local time: 00:17
Specializes in field
Native speaker of: Native in EnglishEnglish
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4 hrs   confidence: Answerer confidence 1/5Answerer confidence 1/5
this is a tough one


Explanation:
I don't see a way to render this in English without a total re-write. Kostenneutral behandelt I would tend to render as "not reflected in costs". From an accounting standpoint, I can't see how costs can be "retained/accumulated" and at the same time "not reflected in costs". That said, I think it says, that unrecognized (accumulated) costs of permissible/optional/free R&D related to the "object" are not included when measuring the "asset strength" (whatever that is suppossed to mean - new term to me)

Ted Wozniak
United States
Local time: 01:17
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 91
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5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
Another suggestion


Explanation:
neutral(behandelte) Kosten - why not say non-operating costs (accumulated = thesauriert) - neutraler Aufwand, for instance, is non-operating expense (Schäfer)
Anlagenintensität = capitalization ratio (fixed assets/total assets)

or Schäfer's version:
Anlagenintensität f
(Bw) capitalization ratio
(ie, Intensitätszahl der Vermögensanalyse: Anlagevermögen zur Bilanzsumme = fixed assets to balance sheet total; syn, Kapitalintensität)


--------------------------------------------------
Note added at 2004-08-07 04:44:43 (GMT)
--------------------------------------------------

just found this one:

cost-neutral means that the mechanism to smooth data, share risk or adjust for risk will recognize both lower and higher expected costs and is not intended to create a net aggregate gain or loss across all payments
http://www.cms.hhs.gov/medicaid/managedcare/cfr438pmts.pdf


Ingrid Blank
PRO pts in category: 157
Grading comment
Thank you very much, Ingrid, and all others who helped me to come closer to understanding this difficult text.
Login to enter a peer comment (or grade)



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