momento en que se trata contablemente como una sustitución

English translation: at which time it is treated for accounting purposes as a replacement

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Spanish term or phrase:	momento en que se trata contablemente como una sustitución
English translation:	at which time it is treated for accounting purposes as a replacement
Entered by:	Sonia Maria

17:01 Sep 18, 2019

Spanish to English translations [PRO]
Accounting

Spanish term or phrase: momento en que se trata contablemente como una sustitución

En relación con los buques pesqueros sometidos a paradas programadas para revisión y mantenimiento, el valor del activo incorpora los costes necesarios para realizar dichas revisiones. Estos costes se amortizan como un componente diferenciado del coste total del activo hasta la fecha en que se realiza la siguiente revisión, momento en que se trata contablemente como una sustitución, es decir, dando de baja cualquier importe pendiente de amortizar y reconociendo el importe satisfecho por la reparación, que a su vez se amortiza de forma sistemática hasta la siguiente revisión.

It is accounted for as a substitution/replacement/cancellation...?

¿Cuál sería el término correcto?

Gracias!

Sonia Maria
Spain

at which time it is treated for accounting purposes as a replacement

Explanation:
The cost of the new repairs are booked as an increased asset, replacing the unamortised portion of the previous repairs, which is written off.

Selected response from:

patinba
Argentina
Local time: 06:51

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Thanks a lot!
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4 +3

at which time it is treated for accounting purposes as a replacement

patinba

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1 hr confidence:

peer agreement (net): +3

at which time it is treated for accounting purposes as a replacement

Explanation:
The cost of the new repairs are booked as an increased asset, replacing the unamortised portion of the previous repairs, which is written off.

patinba
Argentina
Local time: 06:51
Specializes in field
Native speaker of:

English
PRO pts in category: 604

Grading comment

Thanks a lot!

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momento en que se trata contablemente como una sustitución

English translation: at which time it is treated for accounting purposes as a replacement

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momento en que se trata contablemente como una sustitución

English translation: at which time it is treated for accounting purposes as a replacement

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