empolamento dos custos

15:19 Feb 12, 2018
This question was closed without grading. Reason: No acceptable answer

Portuguese to English translations [PRO]
Bus/Financial - Finance (general)
Portuguese term or phrase: empolamento dos custos
This comes from an audit from the tax authorities.


731401 - Equipamento de Carga e Transporte XXXXXX.XX

O contribuinte regista nesta rubrica as amortizações do exercício referentes a um arquivador adquirido em XXXX de 2009. Verificou-se que o valor de aquisição do referido activo tem vindo a aumentar de um exercício para o outro sem que haja o registo de entradas de novos equipamentos, o que por si só constitui inobservância do princípio do custo histórico e empolamento dos custos com amortizações do exercício.

Foi solicitada ao contribuinte (notificação XXXXXXX/2017) a factura de aquisição do referido equipamento de modos a apurar-se o seu valor histórico, sendo que, o mesmo respondeu por carta enviada no passado dia XX de XXXXX 2017, que não foi possível encontrar o respectivo documento.
Donovan Libring
Local time: 09:17

Summary of answers provided
3 +1cost increase and scattering/spreading/diffusion
Mario Freitas
Gilmar Fernandes

Discussion entries: 5



1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
cost increase and scattering/spreading/diffusion

Not sure of the second term according to the financial jargon in English.

Mario Freitas
Local time: 04:17
Specializes in field
Native speaker of: Native in PortuguesePortuguese, Native in EnglishEnglish
PRO pts in category: 280

Peer comments on this answer (and responses from the answerer)
agree  Paulinho Fonseca: Correto. Este termo é muito usado em 'geologia' também.
3 hrs
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3 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5

There's about 1,200 occurrences for this term in Google. Most of the sites are from Portugal and the term is associated with fraud/corruption.


Action over-invoicing, which means that to increase fraudulently the price of a good or service.
A real service is made (or products are delivered), and an invoice inflated deliberately is paid by the customer, who is accomplice of supplier. The overpayment is returned to the customer in the form of liquid or various benefits.

Gilmar Fernandes
United States
Local time: 03:17
Works in field
Native speaker of: Native in PortuguesePortuguese, Native in EnglishEnglish
PRO pts in category: 318
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