| Subject | English | German |
| busin., labor.org., account. | being shown as an asset | Aktivierung |
| busin., labor.org., account. | being shown as an asset | als Aktivposten ausweisen |
| busin., labor.org., account. | being shown as an asset | aktivieren |
| gen. | national law permits their being shown as an asset | die einzelstaatlichen Rechtsvorschriften gestatten eine Aktivierung |
| busin., labor.org., account. | to show as an asset | Aktivierung |
| busin., labor.org., account. | to show as an asset | als Aktivposten ausweisen |
| busin., labor.org., account. | to show as an asset | aktivieren |