devengo
- Dictionary
el devengo
A masculine noun is used with masculine articles and adjectives (e.g., el hombre guapo, el sol amarillo).
1. (sum)
a. accrual
La empresa no entregó la declaración de la renta en el plazo prescrito y eso ha generado un devengo.The company did not submit the tax return within the prescribed period and that's generated an accrual.
b. accrued income (remuneration)
El trabajador no tiene la obligación de declarar la suma correspondiente al devengo, ya que no la ha facturado todavía.The worker is not obliged to declare the amount corresponding to the accrued income, since he has not yet invoiced it.
c. accrued interest (dividends)
El devengo de nuestras inversiones asciende a varios cientos de miles de dólares, que sin embargo no cobraremos hasta dentro de un año.The accrued interest of our investments amounts to several hundred thousand dollars which, however, we won't collect for another year.
d. amount due
El devengo se calcula utilizando esta fórmula.The amount due is calculated using this formula.
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