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comptabilitzarien

Verb
conditional form-of plural third-person

活用形: 第三者複数条件法形 (つまり、『彼らは~するだろう』という意味になる条件法の活用形)

English Meaning
third-person plural conditional form of comptabilitzar
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もし企業がこれらの費用を回収可能だと判断すれば、貸借対照表上でその費用を資産として計上するでしょう。

If companies considered these expenses recoverable, they would record the costs as assets on the balance sheet.

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