TERMIUM Plus®

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

amortissement des immobilisations [3 records]

Record 1 2015-06-10

English

Subject field(s)
  • Financial Accounting
  • Government Accounting
CONT

Direct program expenses include operating expenses, transfer payments administered by departments and capital amortization.

Key term(s)
  • capital amortisation
  • amortisation of capital assets

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité publique
CONT

Les charges de programmes directes comprennent des charges de fonctionnement, les paiements de transfert gérés par les ministères et l'amortissement des immobilisations.

Spanish

Save record 1

Record 2 2010-05-04

English

Subject field(s)
  • Financial and Budgetary Management
OBS

depreciation: any drop in value fixed assets: any property used in carrying on the operation of a business, which will not be consumed through use or converted into cash during the current fiscal period.

French

Domaine(s)
  • Gestion budgétaire et financière
DEF

Perte de valeur monétaire subie par les immobilisations du fait, essentiellement, de causes qui agissent séparément ou conjointement.

OBS

L'amortissement est une charge d'exploitation qui se calcule généralement par annuités (annuités d'amortissement). Il se distingue de la prévision par son caractère de charge définitive et irréversible.

Spanish

Save record 2

Record 3 1999-07-20

English

Subject field(s)
  • Titles of Provincial Government Programs (Canadian)
  • Finance
OBS

Children and Youth Secretariat's program.

French

Domaine(s)
  • Titres de programmes de gouvernements provinciaux canadiens
  • Finances
OBS

Programme du Secrétariat de l'enfance et de la jeunesse.

Spanish

Save record 3

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