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linealizar

English translation: to 'straight-line'

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:linealizar
English translation:to 'straight-line'
Entered by: Adrian MM.

11:07 Feb 25, 2021
Spanish to English translations [PRO]
Bus/Financial - Accounting / IFRS-IAS
Spanish term or phrase: linealizar
A term used in accounting to, as I understand it, spread expenses out over the period of a contract... I cannot find the term not contained in the IFRS or IAS, and I wonder is there a more specific term.

My text specifically refers to lease Covid-19-related concessions:

"En esta situación el arrendador atenderá a la IFRS 16 y podrá linealizar las bonificaciones futuras pactadas con el arrendatario"

And here is an example from elsewhere:

El problema que provocaría la aplicación de la NIC tiene antecedentes. Ya pasó en España en las décadas de los 70 y 80, y para ello se adoptaron diferentes medidas que permitieron linealizar los resultados a lo largo de todos los años de concesión, considerando esta como un todo, y correlacionando los ingresos y los gastos.

Thanks in advance...
MJ Barber
Spain
Local time: 15:43
to 'straight-line'
Explanation:
The opposite being on a reducing-balance basis, so in a step ladder-type format, albeit for depreciation only.

Here I think the straight-line method is being applied, by writing-down analogy, to bonificaciones and resultados > earnings spread over a period and 'smoothed-out in a straight line'.
Selected response from:

Adrian MM.
Austria
Grading comment
Great resources, thank you.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1linearize
matt robinson
3to 'straight-line'
Adrian MM.


  

Answers


25 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
linearize


Explanation:
US spelling.

--------------------------------------------------
Note added at 28 mins (2021-02-25 11:35:38 GMT)
--------------------------------------------------

https://ec.europa.eu/info/sites/info/files/dp_064_en.pdf UK spelling


    https://www.merriam-webster.com/dictionary/linearize
matt robinson
Spain
Local time: 15:43
Native speaker of: Native in EnglishEnglish
PRO pts in category: 12

Peer comments on this answer (and responses from the answerer)
agree  philgoddard: "Straight-line" is fine too, but you were first.
7 hrs
Login to enter a peer comment (or grade)

36 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
to 'straight-line'


Explanation:
The opposite being on a reducing-balance basis, so in a step ladder-type format, albeit for depreciation only.

Here I think the straight-line method is being applied, by writing-down analogy, to bonificaciones and resultados > earnings spread over a period and 'smoothed-out in a straight line'.

Example sentence(s):
  • You can also ask about spreading your bonus over multiple pay periods, Westley said.
  • Straight-Line Method's Effect on Net Income Sales revenue increases net income, while expenses decrease net income.

    Reference: http://www.another71.com/cpa-exam-forum/forum/far-cpa-exam-p...
    Reference: http://onlinelibrary.wiley.com/doi/abs/10.1111/1467-6281.000...
Adrian MM.
Austria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 75
Grading comment
Great resources, thank you.
Login to enter a peer comment (or grade)



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