Italian term
svalutare (il credito)
La Società benefits from a tax credit:
"Detta agevolazione consente di ottenere un contributo in forma di credito di imposta per investimenti effettuati in aree svantaggiate.
A fronte di costi totali del progetto pari a circa Euro X, Euro Y sono stati considerati agevolabili con un credito di imposta automatico ammontante a Euro Z, utilizzabile a partire dal 2014.
Sulla base di un’accurata analisi effettuata dalla Società, supportata dal parere emesso da un consulente esterno e dai dati previsionali a disposizione, nel corso dell’esercizio si è reso necessario **svalutare il credito** per un importo pari ad Euro A al fine di adeguarlo in maniera ragionevole all’ammontare che verrà utilizzato nel corso dell’esercizio 2022, anno in cui terminerà la possibilità di fruire di detto beneficio."
Many thanks in advance.
3 | bad debt write off/bad debt expense |
Enrico Bertacin
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3 | use up (the tax relief) |
Adrian MM.
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3 | write-down the receivable |
Cillie Swart
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Write down |
philgoddard
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Proposed translations
bad debt write off/bad debt expense
Writing off a bad debt simply means that you are acknowledging that a loss has occurred. This is in contrast with bad debt expense, which is a way of anticipating future losses. Accounting for bad debts is important during your bookkeeping sessions.
use up (the tax relief)
Strictly, the tax 'credit' is marked down (Garzanti), so - as far as I can see - it's neither a bad debt, a loan, advance, nor a receivable.
This tax relief, also known as Section 486C tax relief, is a reduction of your Corporation Tax (CT) for the first five years you trade.
http://www.proz.com/kudoz/italian-to-english/finance-general/5809372-posizioni-da-svalutare.html
write-down the receivable
Reference comments
Write down
http://en.bab.la/dictionary/italian-english/svalutare
Great, that's what I had thought but I wasn't sure. Many thanks! |
agree |
Lydia Cleary
16 mins
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agree |
Paul O'Brien
: Receivables? Uncollectable receivables?
42 mins
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It's a tax credit. Thanks for agreeing.
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agree |
Cristina Bufi Poecksteiner, M.A.
14 hrs
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