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ANNUITY METHOD DEPRECIATION [2 records]
Record 1 - internal organization data 2010-11-18
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- annuity method
1, record 1, English, annuity%20method
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- annuity method of depreciation 2, record 1, English, annuity%20method%20of%20depreciation
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An increasing charge method in which the periodic charge is the sum of (1) a constant amount - the depreciation base divided by an ordinary annuity of 1 for the number of years of estimated life of the asset, (2) interest at the annuity rate compounded annually on the accumulated amount, which together with item (1) will equal the depreciation base at the end of the asset's estimated life, and (3) interest on the net book value of the asset. 3, record 1, English, - annuity%20method
Record number: 1, Textual support number: 1 OBS
The amount credited annually to accumulated depreciation is the sum of items (1) and (2); item (3) is credited to income so that the effect on net income is limited to items (1) and (2). 3, record 1, English, - annuity%20method
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- méthode de l'amortissement à intérêts composés dotation uniforme
1, record 1, French, m%C3%A9thode%20de%20l%27amortissement%20%C3%A0%20int%C3%A9r%C3%AAts%20compos%C3%A9s%20dotation%20uniforme
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode de l'amortissement à intérêts composés 1, record 1, French, m%C3%A9thode%20de%20l%27amortissement%20%C3%A0%20int%C3%A9r%C3%AAts%20compos%C3%A9s
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode qui consiste à inclure dans le calcul de l'amortissement périodique les trois éléments suivants : 1) une charge périodique s'accumulant au cours de toute la durée de vie utile du bien visé à un taux d'intérêt constant de façon à recouvrer le coût à amortir, 2) des intérêts calculés sur les charges accumulées antérieurement, et 3) des intérêts calculés sur la fraction non amortie du coût du bien. Le total des éléments établis en 1) et 2) est porté au crédit du compte Amortissement cumulé, tandis que le troisième élément est inclus dans les produits d'exploitation de l'exercice. 1, record 1, French, - m%C3%A9thode%20de%20l%27amortissement%20%C3%A0%20int%C3%A9r%C3%AAts%20compos%C3%A9s%20dotation%20uniforme
Record number: 1, Textual support number: 1 OBS
Selon cette méthode, seuls les deux premiers éléments influent sur le bénéfice qui, par le fait même, est égal à celui qui résulte de l'emploi de la méthode de l'amortissement à intérêts composés caractérisé par une dotation croissante, sauf si une partie de l'amortissement est incorporée au coût de revient des produits fabriqués et non encore vendus. 1, record 1, French, - m%C3%A9thode%20de%20l%27amortissement%20%C3%A0%20int%C3%A9r%C3%AAts%20compos%C3%A9s%20dotation%20uniforme
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- método de anualidades
1, record 1, Spanish, m%C3%A9todo%20de%20anualidades
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2002-04-08
Record 2, English
Record 2, Subject field(s)
- Financial and Budgetary Management
Record 2, Main entry term, English
- annuity depreciation
1, record 2, English, annuity%20depreciation
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Annuity depreciation operates on the principle that the rate of return is a constant percentage of the net book value, and that depreciation represents the return of capital. 1, record 2, English, - annuity%20depreciation
Record 2, Key term(s)
- annuity method of depreciation
Record 2, French
Record 2, Domaine(s)
- Gestion budgétaire et financière
Record 2, Main entry term, French
- amortissement par annuités
1, record 2, French, amortissement%20par%20annuit%C3%A9s
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
L'amortissement par annuités pose comme principe que le taux de rentabilité est un pourcentage constant de la valeur comptable nette, et que l'amortissement représente le remboursement du capital. 1, record 2, French, - amortissement%20par%20annuit%C3%A9s
Record 2, Spanish
Record 2, Textual support, Spanish
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