amortized to income

16:35 Mar 1, 2017
This question was closed without grading. Reason: Answer found elsewhere

English to Italian translations [PRO]
Bus/Financial - Finance (general)
English term or phrase: amortized to income
Grants and subsidies from third parties that serve to promote investment are reflected in the statement of financial position under other liabilities and **amortized to income** over the useful lives of the respective investments or in line with the terms of the grant or subsidy.
Paolo Troiani
Italy
Local time: 14:54


Summary of answers provided
4iscritti in conto economico
Luca Vaccari
3imputate ai ricavi come quote di risconto
CristianaC


  

Answers


3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
iscritti in conto economico


Explanation:
amortized potrebbe anche dare l'idea che il valore è suddiviso in quote annuali in base alla vita utile ...

Luca Vaccari
Italy
Local time: 14:54
Does not meet criteria
Native speaker of: Native in ItalianItalian, Native in SwedishSwedish
PRO pts in category: 12
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2 days 20 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
imputate ai ricavi come quote di risconto


Explanation:
sono sicura dell'interpretazione contabile - non tanto sul come renderlo
in italiano

inizialmente i contributi ricevuti sono imputati a risconti passivi (liabilities) - (in contropartita del conto banca dove è contabilizzato l'incasso del contributo)
ogni anno vengono imputati a ricavi come quote di risconti in corrispondenza con la vita utile del bene per il quale sono stati ricevuti (cioè un po' delle liabilities precedentemente imputate sono girate ai ricavi)


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Note added at 2 days20 hrs (2017-03-04 12:58:04 GMT)
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http://www.fiscoeconti.it/index.php/contributi-conto-capital...

http://partdoppia.altervista.org/esempi/risconti/passivi.asp...

CristianaC
United Kingdom
Local time: 13:54
Meets criteria
Specializes in field
Native speaker of: Native in ItalianItalian, Native in EnglishEnglish
PRO pts in category: 563
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