Glossary entry (derived from question below)
Spanish term or phrase:
decalaje
English translation:
timing difference
Spanish term
Chile
decalaje
also efecto de decalaje
This word means so many things it's hard to know which definition to pick.
| 4 | timing difference |
Adrian MM.
|
| 4 +1 | by the the lagged, unit cost of the (energy) rate |
Francois Boye
|
| 3 | mismatching |
Juan Arturo Blackmore Zerón
|
| 3 | lag / decline |
Marco Paz
|
| 2 | phasing in of |
Meridy Lippoldt
|
May 6, 2020 13:52: Adrian MM. Created KOG entry
Proposed translations
Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: Scottish, British) 
Works in: Spanish to English, English to Spanish, French to English, and 5 more.
timing difference
Compare 'décalage' in French.
Timing difference is the concept of the accounting that occurs due to the transition problems. The timing difference is the term that is extremely used in the financial reporting or taxation purposes.
Mexico
Confianza, certeza, creatividad.
Native in: Spanish (Variant: Mexican)
Works in: English to Spanish, Italian to Spanish, French to Spanish, and 6 more.
lag / decline
It all might go back to a slowing global economy that’s affected companies across multiple sectors. When global growth slows, as it did in Q4 and early Q1, the impact can often chip into demand for crude oil, the main Energy sector product. Fewer people and goods travel by plane, the rail and trucking industries see delivery declines, and industrial production in general sometimes eases (which we saw in the U.S. through much of Q1). All of this can lower demand for oil, and it appeared to soften crude prices through the first couple months of the year.
https://seekingalpha.com/article/4255182-energy-lag-sector-f...
United States
An economic geek with social skills
Native in: French 
Works in: English to French, French to English, Spanish to English, and 1 more.
by the the lagged, unit cost of the (energy) rate
United States
MSL Translation Services
Native in: English
Works in: French to English, Spanish to English, Italian to English, and 1 more.
phasing in of
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Note added at 1 day 7 hrs (2019-04-22 02:01:50 GMT)
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The words "difference," "disparity," "spread," strike me as being good synonyms in English for the Spanish decalaje.
Discussion
I think the source text should read: ‘por las pérdidas estructurales y al cierre del año por el decalaje del costo unitario respecto de la Tarifa'.
If that is so, and agreeing with Francois the translation should read: ‘by the lagged unit cost of the (energy) with respect to the rate.
Since the source text lacks the expression ‘respecto de’ (it is only implicit) I go 100% with Francois.