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current asset base [1 record]

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Alphabetical list of terms

Record 1 1997-03-17

English

Subject field(s)
  • Financial Accounting
CONT

Annual capital cost allocation is the theoretical dollar amount required to maintain the existing Transport Canada Aviation asset base. It is an amount determined as a percentage of the current asset base replacement value. The percentage, called the composite reinvestment factor rate, represents the average weighted depreciation rate of all Transport Canada Aviation fixed assets.

Key term(s)
  • asset base

French

Domaine(s)
  • Comptabilité générale
Key term(s)
  • actifs à court terme

Spanish

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