Jeana Clark (asker) Sep 5, 2008:

I apologize once again for limiting the posting to ProZ.com members; I hadn't realized that it would keep out some very well-respected, experienced translators. Many thanks to Ted Wozniak and RobinB, who graciously emailed me directly. Both RobinB and Ted Wozniak are of the opinion that the correct translation is “recognized receivables”. RobinB’s explanation: “ ‘recognized receivables’ is the term you're looking for (aktivieren only means capitalize when it refers to R&D expenses, software, borrowing costs, that sort of thing)”. Ted’s explanation: “aktivieren here means the receivables were recognized as assets”.