TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACCRUED DEPRECIATION [2 records]
Record 1 - internal organization data 2008-09-04
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 1, Main entry term, English
- accumulated depreciation
1, record 1, English, accumulated%20depreciation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- allowance for depreciation 2, record 1, English, allowance%20for%20depreciation
correct
- reserve for depreciation 3, record 1, English, reserve%20for%20depreciation
correct
- accrued depreciation 4, record 1, English, accrued%20depreciation
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The total to date of the periodic depreciation charges relating to wasting assets since the assets were placed in use. 5, record 1, English, - accumulated%20depreciation
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 1, Main entry term, French
- amortissements cumulés
1, record 1, French, amortissements%20cumul%C3%A9s
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- amortissements 2, record 1, French, amortissements
correct, masculine noun, plural
- cumul des amortissements 2, record 1, French, cumul%20des%20amortissements
correct, masculine noun
- montant cumulé des amortissements 2, record 1, French, montant%20cumul%C3%A9%20des%20amortissements
correct, masculine noun
- amortissement accumulé 3, record 1, French, amortissement%20accumul%C3%A9
avoid, masculine noun
- réserve pour dépréciation 3, record 1, French, r%C3%A9serve%20pour%20d%C3%A9pr%C3%A9ciation
avoid, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Montant cumulatif représentant la partie du coût des immobilisations corporelles passée en charges depuis le début de l'utilisation de ces immobilisations par l'entité. 2, record 1, French, - amortissements%20cumul%C3%A9s
Record number: 1, Textual support number: 1 OBS
En anglais, on emploie souvent l'expression accumulated amortization pour désigner spécifiquement les amortissements cumulés des immobilisations incorporelles par opposition à accumulated depreciation pour les amortissements cumulés des immobilisations corporelles et à accumulated depletion dans le cas de la provision pour épuisement des ressources naturelles. 2, record 1, French, - amortissements%20cumul%C3%A9s
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Gestión presupuestaria y financiera
Record 1, Main entry term, Spanish
- fondo de amortización
1, record 1, Spanish, fondo%20de%20amortizaci%C3%B3n
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- depreciación acumulada 2, record 1, Spanish, depreciaci%C3%B3n%20acumulada
correct, feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Suma de las cantidades acumuladas que se han ido cargando como gasto de amortización en cada ejercicio. Debe situarse en el activo del balance minorando el valor del inmovilizado (antiguamente se colocaba en el pasivo). 3, record 1, Spanish, - fondo%20de%20amortizaci%C3%B3n
Record number: 1, Textual support number: 1 OBS
fondo de amortización: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 1, Spanish, - fondo%20de%20amortizaci%C3%B3n
Record 2 - internal organization data 1983-03-28
Record 2, English
Record 2, Subject field(s)
- Urban Planning
Record 2, Main entry term, English
- accrued depreciation 1, record 2, English, accrued%20depreciation
Record 2, Abbreviations, English
Record 2, Synonyms, English
- diminished utility 1, record 2, English, diminished%20utility
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
the difference between reproduction cost new or replacement cost new of the improvements and the present worth of those improvements, both measured as of the date of the appraisal. In measuring accrued depreciation, the appraiser is interested in identifying and measuring the loss in utility experienced by the subject structure in its present condition, as compared to the utility it would have as a new improvement representing the highest and best use of the site. The expression "accrued depreciation" is by far the most frequently used of these two terms. The concept represented by it is sometimes closely related to "depreciation" and this is why "accrued depreciation" is also said to be function of physical deterioration, functional obsolescence and economic obsolescence. 1, record 2, English, - accrued%20depreciation
Record 2, French
Record 2, Domaine(s)
- Aménagement urbain
Record 2, Main entry term, French
- dépréciation accumulée 1, record 2, French, d%C3%A9pr%C3%A9ciation%20accumul%C3%A9e
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Différence entre le coût de remplacement neuf et la valeur actuelle. C'est la dévalorisation déjà (subie). La dépréciation accumulée se rapproche souvent de la notion représentée par le terme "dépréciation" employé seul. 1, record 2, French, - d%C3%A9pr%C3%A9ciation%20accumul%C3%A9e
Record 2, Spanish
Record 2, Textual support, Spanish
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