TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

depreciation method [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1999-02-09

English

Subject field(s)
  • Financial Accounting
DEF

Any method of calculating depreciation for an accounting period. Conventional methods include decreasing charge methods, increasing charge methods, straight-line method and unit-of-production method.

OBS

depreciation method: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

Key term(s)
  • depreciation methods

French

Domaine(s)
  • Comptabilité générale
DEF

Méthode qui peut être utilisée pour déterminer l'amortissement comptable d'un exercice.

Key term(s)
  • méthodes d'amortissement

Spanish

Campo(s) temático(s)
  • Contabilidad general
DEF

Sistema principal para calcular la amortización que debe cargarse a cada ejercicio: lineal, porcentual y suma de dígitos de los años, estos dos correspondientes a amortización acelerada. La práctica española es amortizar una cantidad variable en función de los resultados del ejercicio y dentro de los coeficientes máximos fiscales.

OBS

plan de amortización: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Key term(s)
  • planes de amortización
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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