en base al castigo de

English translation: based on the reduction due to non-cash accounts .....

23:50 Jul 19, 2011
Spanish to English translations [PRO]
Social Sciences - Accounting / Estimates of earthquake damage
Spanish term or phrase: en base al castigo de
Here's the context:

Para estimar los efectos indirectos que perjudicaron a la empresa se ha considerado que la utilidad operativa podía ser más relevante, por ser el resultado que más se relaciona con el proceso productivo de la compañía. Y porque considerar la utilidad neta para la medición de los efectos indirectos implicaría sobrestimar el resultado **en base al castigo de** cuentas no desembolsables como la depreciación.

I think I have the general idea, but not the exact meaning of the phrase here, so I want to be certain. This is what I have written:

If net profit had been used to measure the indirect effects, it would have been necessary to overestimate the result to compensate for non-cash expenses such as depreciation.
Muriel Vasconcellos
United States
Local time: 16:23
English translation:based on the reduction due to non-cash accounts .....
Explanation:
That's how I read it.
Selected response from:

FVS (X)
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4 KudoZ points were awarded for this answer



Summary of answers provided
4based on the charge-off OR write-down
Michael Powers (PhD)
4based on the reduction due to non-cash accounts .....
FVS (X)


  

Answers


6 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
based on the charge-off OR write-down


Explanation:
Of course, depreciation is a type of write-down or charge-off.

These are two of the terms, and the only two that could be applicable, from Urrutia's Diccionario de negocios.

Mike

Michael Powers (PhD)
United States
Local time: 19:23
Works in field
Native speaker of: English
PRO pts in category: 210
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9 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
based on the reduction due to non-cash accounts .....


Explanation:
That's how I read it.

FVS (X)
Native speaker of: Native in EnglishEnglish
PRO pts in category: 160
Grading comment
Thank you!
Notes to answerer
Asker: On second thought, I have re-read your answer and I'm still wondering about the 'duet to' part...

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