capitalize the intangible asset

French translation: capitaliser l\'actif incorporel/les immobilisations incorporelles

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:capitalize the intangible asset
French translation:capitaliser l\'actif incorporel/les immobilisations incorporelles
Entered by: NikkoTh

23:05 Sep 2, 2018
English to French translations [PRO]
Accounting
English term or phrase: capitalize the intangible asset
Deployment / migration
Approach / implementation sequence of the SCR and its components in compliance with USGAP for software for intangible assets
OSI will work with HQ to define discrete implementation phases and software deliverables along with the associated values to allow HQ to capitalize the intangible asset annually over the life of the project.
We would like to better understand HQ’s strategy as part of the project planning process.
Proposed approach to support the amortization of the SCR over a period of more than 10 years
The initial Software license, as an intangible asset, is perpetual and OSI has many customers that are using the software for more than 20 years with periodic upgrades throughout that time.
OSI will work with HQ to define the components of the annual support cost as we release new features that enhance the product and can potentially be capitalized.
NikkoTh
capitaliser l'actif incorporel/les immobilisations incorporelles
Explanation:
https://www.lesechos.fr/finance-marches/vernimmen/definition...

http://www.dynamique-mag.com/article/la-valorisation-de-l-en...
Selected response from:

Francois Boye
United States
Local time: 12:27
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4financer (capitaliser) des actifs (immobilisations, biens) incorporels
GILOU
4capitaliser l'actif incorporel/les immobilisations incorporelles
Francois Boye
4 -1capitaliser l'avoir incorporel
Daryo


  

Answers


4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
financer (capitaliser) des actifs (immobilisations, biens) incorporels


Explanation:
http://www.btb.termiumplus.gc.ca/tpv2alpha/alpha-fra.html?la...

GILOU
France
Local time: 17:27
Native speaker of: French
PRO pts in category: 315

Peer comments on this answer (and responses from the answerer)
neutral  Francois Boye: financer et capitaliser sont deux concepts qui ne coincident pas.
39 mins
  -> j'ai mis les 2 par contre, c'est au singulier, j'avais traduit intangible assets dans le texte

agree  mchd
1 hr

disagree  Daryo: small fly in the ointment: not in this ST // context can be a right pain in the neck ... + there is no point whatsoever in listing mutually exclusive possible meanings - finding which one is relevant for this ST is what matters!
18 hrs
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4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
capitaliser l'actif incorporel/les immobilisations incorporelles


Explanation:
https://www.lesechos.fr/finance-marches/vernimmen/definition...

http://www.dynamique-mag.com/article/la-valorisation-de-l-en...

Francois Boye
United States
Local time: 12:27
Native speaker of: Native in FrenchFrench
PRO pts in category: 78

Peer comments on this answer (and responses from the answerer)
neutral  GILOU: c'est un copier-coller, vous utilisez la même terminologie
30 mins
  -> NON! Le second document joint dit que les actifs incorporels ont un rendement qui augmente la valeur de l'entreprise au cours du temps. Il n'y a donc pas de financement de l'entreprise !

neutral  Daryo: only the first link is relevant /strictly speaking "immobilisations incorporelles" is already part of the capital of the company, so you can't really "capitalise" s.t. that's already been turned into "capital" // you can burn wood, not ashes?
20 hrs
  -> No! there two kinds of 'immobilisations': les immobilisations corporelles et incorporelles. De plus, les immobilisations ne font pas partie du capital, à moins que leur valeur croissante ne produise des profits incorporés aux capitaux propres.
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1 day 1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
capitaliser l'avoir incorporel


Explanation:
capitalize the intangible asset
=
capitaliser l'avoir incorporel [que représente la propriété intellectuelle sur le logiciel développé par l'entreprise]


"Approach / implementation sequence of the SCR and its components in compliance with USGAP for software for intangible assets"

this whole ST is about accounting - how to account for the value of this software, so USGAP is a typo for US GAAP

Generally Accepted Accounting Principles (GAAP or US GAAP)
https://en.wikipedia.org/wiki/Generally_Accepted_Accounting_...


"OSI will work with HQ to define discrete implementation phases and software deliverables along with the associated values to allow HQ to capitalize the intangible asset annually over the life of the project."

to capitalize the intangible asset annually over the life of the project = to account each year for the new capital added to the capital of the company - this "new capital" being the software that was finalised during that [accounting] year ["software deliverables" = finalised software ready for use = can be used/licensed/sold, it's a capital]

In order to be able to do that (= to capitalise annually) the whole project will be cut in separate chunks (="discrete implementation phases") and a value tag will be attached to each phase (="...along with the associated values"), so when a phase is done, the value of the company's capital will be incremented for the price tag attached to that phase.

This ST is purely about accounting, the ST says NOTHING about the sources of financing used for developing this software.

the other "capitalisation" has the same meaning, only it's "new features" that are being accounted as "new capital" for the company

The initial Software license, as an intangible asset, is perpetual and OSI has many customers that are using the software for more than 20 years with periodic upgrades throughout that time.
OSI will work with HQ to define the components of the annual support cost as we release new features that enhance the product and can potentially be capitalized.


as we release new features => if these "new features" [added to an already existing software] are being released, it means that there is no need to spend anything [being released => the software development is done and dusted, it's ready for use] - all "to be capitalised" means is that these "new features" increase the value of the software, so they represent "new capital" / the increase in value can be accounted as "new capital"


CAPITALISER
Convertir, transformer en capital, capitaliser des intérêts, déterminer la valeur d'un capital
d'après son revenu, amasser de l'argent, dépenser pour acquérir un bien ou un service
qui n'est pas une charge.

http://www.cvm.qc.ca/mlaflam/comptab/Glossair/c.html

Something relevant to this ST:
...
Une chose à retenir de ces exemples est que ce n’est pas l’activité en soi qui est Capitalisable (Eg Développement), mais plutôt le Résultat de cette activité et la propriété de l’actif résultant. Ainsi quand nous disons « Le développement et le test sont Capitalisables », ce que nous disons vraiment est qu’ils sont Capitalisables à cause de leur Résultat, parce qu’ils sont utilisés pour construire un actif complètement en votre possession qui produira de la valeur économique à long terme.
....
https://dantotsupm.com/2011/11/08/capitaliser-les-couts-de-d...



Daryo
United Kingdom
Local time: 16:27
Specializes in field
Native speaker of: Native in SerbianSerbian, Native in FrenchFrench
PRO pts in category: 16

Peer comments on this answer (and responses from the answerer)
neutral  Francois Boye: On dit l'actif incorporel en comptabilité !https://www.lesechos.fr/finance-marches/vernimmen/definition...
17 hrs

disagree  GILOU: sûrement pas avoir, c'est un contresens ici
1 day 5 hrs
  -> yeah sure ... a glossary can replace actually having some clues about the subject mater ... or can allow you to dispense from silly ideas like paying attention to the actual context.
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