English translation: tangible assets in course of acquisition and payments in advance
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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:
immobilizzazioni materiali in corso e acconti
tangible assets in course of acquisition and payments in advance
current fixed assets accounts - from proz glossary
Explanation: This is the answer I gave for the glossary, as Giovanna points out, and which was one of two alternatives available.
I do recommend you consult the glossary as we have entered a great many accounting terms.