la partida comptable d'immobilitzat immaterial

English translation: the intangible fixed assets account

14:23 Jan 14, 2010
Catalan to English translations [PRO]
Bus/Financial - Business/Commerce (general)
Catalan term or phrase: la partida comptable d'immobilitzat immaterial
I don't understand what they are trying to say here. These are requirements for a government subsidy for consulting services for SMEs.

"Les empreses han d'acreditar comptablement que les despeses en les que incorri en activitats de recerca i desenvolupament, o la partida comptable d'immobilitzat immaterial, siguin superiors al 50 % de la facturació en el darrer exercici."


"Businesses must demonstrate that expenses incurred for research and development activities, or the portion XXXX are more than 50% of the billing for the previous fiscal period"
S Ben Price
Spain
Local time: 09:46
English translation:the intangible fixed assets account
Explanation:
My wife's an accountant and she says so!

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Note added at 10 mins (2010-01-14 14:34:10 GMT)
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"Businesses must demonstrate that expenses incurred for research and development activities, or charged to the intangible fixed assets account are more than 50% of the amount billed for the previous fiscal period"
Selected response from:

Tony Isaac
Spain
Local time: 09:46
Grading comment
Thanks Tony!
4 KudoZ points were awarded for this answer



Summary of answers provided
5the intangible fixed assets account
Tony Isaac
Summary of reference entries provided
Montse Ballesteros

Discussion entries: 2





  

Answers


5 mins   confidence: Answerer confidence 5/5
la partida comptable d\'immobilitzat immaterial
the intangible fixed assets account


Explanation:
My wife's an accountant and she says so!

--------------------------------------------------
Note added at 10 mins (2010-01-14 14:34:10 GMT)
--------------------------------------------------

"Businesses must demonstrate that expenses incurred for research and development activities, or charged to the intangible fixed assets account are more than 50% of the amount billed for the previous fiscal period"

Tony Isaac
Spain
Local time: 09:46
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 8
Grading comment
Thanks Tony!
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Reference comments


25 mins
Reference

Reference information:
Hi Ben!

I can't copy the whole explanation but if you google "immobilitzat immaterial" you will find a document from Diputació de Tarragona explaining about it. You can also download the PDF file.

Hope it helps.

Montse


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Note added at 30 minutos (2010-01-14 14:54:43 GMT)
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Segons el Termcat, "intangible fixed assets" equival a "actiu immobilitzat immaterial". No hi entenc gaire d'això, però espero que et serveixi d'alguna cosa.

Montse Ballesteros
Spain
Works in field
Native speaker of: Native in SpanishSpanish, Native in CatalanCatalan
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