TERMIUM Plus®

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APPRAISAL METHOD DEPRECIATION [1 record]

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Alphabetical list of terms

Record 1 2006-09-08

English

Subject field(s)
  • Financial Accounting
CONT

Appraisal method: The annual depreciation expense is the difference between the appraisal value of the fixed assets at the beginning and end of the period. This method has disappeared from practice.

Key term(s)
  • appraisal method of depreciation
  • inventory method of depreciation

French

Domaine(s)
  • Comptabilité générale
DEF

Méthode qui consistait à déterminer l'amortissement d'un exercice en faisant la différence entre la valeur d'expertise d'un bien au début de l'exercice et la valeur d'expertise de ce même bien à la fin de l'exercice, dans la mesure où cette valeur avait subi une baisse.

OBS

Dans le cas contraire, il n'y avait aucun amortissement pour l'exercice. Cette méthode n'est plus en usage.

Spanish

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