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The Government of Canada’s terminology and linguistic data bank.
sum-of-the-years'-digits method of depreciation [1 record]
Record 1 - internal organization data 1999-05-17
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- sum-of-the-years'-digits method of depreciation
1, record 1, English, sum%2Dof%2Dthe%2Dyears%27%2Ddigits%20method%20of%20depreciation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- SOYD method of depreciation 1, record 1, English, SOYD%20method%20of%20depreciation
correct
- sum-of-the-years'-digits method 2, record 1, English, sum%2Dof%2Dthe%2Dyears%27%2Ddigits%20method
correct
- sum-of-the years-digits depreciation 3, record 1, English, sum%2Dof%2Dthe%20years%2Ddigits%20depreciation
correct
- SYD depreciation 4, record 1, English, SYD%20depreciation
correct
- SYD method 5, record 1, English, SYD%20method
correct
- SOYD method 1, record 1, English, SOYD%20method
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A decreasing charge method in which the annual charge is a fraction of the depreciation base, the numerator of which is the number of years + 1 of the asset's remaining estimated life, the denominator being the sum of the series of numbers representing the years in the total estimated life. For an asset having an estimated life of five years, the denominator is the "sum-of-the-years'-digits" (of the asset's estimated life, i.e., 1+2+3+4+5=15), and the numerator for the first year is 5, for the second year 4, and so on. 6, record 1, English, - sum%2Dof%2Dthe%2Dyears%27%2Ddigits%20method%20of%20depreciation
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- méthode de l'amortissement proportionnel à l'ordre numérique inversé des années
1, record 1, French, m%C3%A9thode%20de%20l%27amortissement%20proportionnel%20%C3%A0%20l%27ordre%20num%C3%A9rique%20invers%C3%A9%20des%20ann%C3%A9es
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- amortissement proportionnel à l'ordre numérique inversé des années 1, record 1, French, amortissement%20proportionnel%20%C3%A0%20l%27ordre%20num%C3%A9rique%20invers%C3%A9%20des%20ann%C3%A9es
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode qui consiste à répartir l'assiette de l'amortissement en la multipliant par une fraction dont le numérateur est le nombre prévu d'années de vie utile non écoulées plus (soit l'année pour laquelle l'amortissement est calculé) et le dénominateur, la somme des nombres représentant les années de vie utile prévues. Ainsi, pour un bien ayant une durée de vie utile de cinq ans, le dénominateur est de 15 (1 + 2 + 3 + 4 + 5) et le numérateur, 5 pour le premier exercice, 4 pour le deuxième, et ainsi de suite. 1, record 1, French, - m%C3%A9thode%20de%20l%27amortissement%20proportionnel%20%C3%A0%20l%27ordre%20num%C3%A9rique%20invers%C3%A9%20des%20ann%C3%A9es
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
Record 1, Main entry term, Spanish
- amortización por suma de dígitos de los años
1, record 1, Spanish, amortizaci%C3%B3n%20por%20suma%20de%20d%C3%ADgitos%20de%20los%20a%C3%B1os
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Política de amortización acelerada en la que la cuota de cada ejercicio "n" se calcula con la fórmula Cn =v(e-n)/s, donde "v" es el valor de coste del bien, "e" la vida esperada, "n" el número de orden del ejercicio y "s" la suma de los dígitos equivalente a "s =e(e+1)/2". 1, record 1, Spanish, - amortizaci%C3%B3n%20por%20suma%20de%20d%C3%ADgitos%20de%20los%20a%C3%B1os
Record number: 1, Textual support number: 1 OBS
amortización por suma de dígitos de los años: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - amortizaci%C3%B3n%20por%20suma%20de%20d%C3%ADgitos%20de%20los%20a%C3%B1os
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