hubieran contabilizado
-they/you had entered
Past perfect subjunctive ellos/ellas/ustedes conjugation of contabilizar.

contabilizar

A la Junta le preocupaba que estas cantidades no se hubieran contabilizado todavía, cuando faltaban unos siete meses para el término del bienio.
The Board was concerned that, some seven months after the end of the biennium, these amounts had not been brought to account.
Adicionalmente, los ahorros en el cambio a esta tecnología serían mayores si estos costos hubieran contabilizado la labor de los trabajadores movién- dose a otras tareas una vez que los tamices son cargados en la lavadora.
Additionally, the savings of switching to this technology would be greater if this costing accounted for the labor savings of workers mov- ing on to other tasks once the screen is loaded in the washer.
No obstante, el informe BDO Binder parece que más bien critica la falta de un inventario de activos [96], no que concluya que no se hubieran efectuado las inversiones respectivas y que los valores de las inversiones se hubieran contabilizado erróneamente.
However, the BDO Binder Report appears more to criticise the absence of an asset inventory [96], rather than concluding that the respective investments had not been made and that the investment values have wrongly been accounted for.
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