Glossary entry

German term or phrase:

aktivierte Eigenleistung

English translation:

own work capitalized

Added to glossary by Mary McCusker
Mar 18, 2003 08:51
21 yrs ago
12 viewers *
German term

aktivierte eigenleistungen

German to English Bus/Financial
income statement caption -
this relates to capitalization of in-house project expenditures, so it is not capital contributions.

Proposed translations

+1
20 mins
Selected

own work capitalized

Standard translation. let me get you a source.

HTH

Alison

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Note added at 2003-03-18 09:16:10 (GMT)
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Souce: Woywode

I also found the following description of what it is: \"Own work capitalized Costs of group’s employees engaged in the construction of plant and equipment for internal use \"

http://www.btplc.com/report/2000-2001/additional/glossary/
Peer comment(s):

agree RobinB : Completely. IASs also call it "work performed and capitalised"
1 hr
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4 KudoZ points awarded for this answer.
+1
4 mins

capitalised value of own performance

It consists of two items: change in the value of stocks produced + tangible fixed assets produced by the reporting enterprise.

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Note added at 2003-03-18 09:00:02 (GMT)
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for stocks: these are of course the products of the company (not any change in the inventories)
Peer comment(s):

agree Sándor Sárecz
53 mins
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+1
47 mins

internally produced and capitalised assets

this is what Schäfer calls it amongst other things. or "work performed by the undertaking for its own purposes and capitalised"

maybe it would fit in the context
Peer comment(s):

agree Eva Blanar
1 hr
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