TERMIUM Plus®

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

labor-hour method of depreciation [1 record]

Record 1 1975-03-11

English

Subject field(s)
  • Financial and Budgetary Management
  • Financial Accounting
OBS

--taking the initial cost of a capital asset, deducting the expected salvage value and spreading the difference on the basis of labor hours of use (...) as a per cent of the [expected] total labor hours of use

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité générale
OBS

--/ consiste à déterminer l'amortissement annuel en multipliant le montant à amortir (...) par le rapport suivant: le nombre d'heures de fonctionnement des machines au cours de l'exercice sur le nombre total d'heures d'usage.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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