TERMIUM Plus®

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

CAPITAL ASSET LIMITED LIFE [1 record]

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Record 1 1994-12-15

English

Subject field(s)
  • Accounting
CONT

... for an asset with a limited life, residual or salvage values are to be included in the calculation of amortization, they should not be included in the calculation of the provision for future site restoration costs, nor in any environmental liability on the balance sheet.

French

Domaine(s)
  • Comptabilité
CONT

Une immobilisation dont la durée de vie est limitée, par définition, n'a aucune valeur de récupération, puisque la valeur de récupération consiste dans la valeur au terme de la vie utile de l'immobilisation. Cela signifie que le calcul de la provision relative aux frais futurs de restauration des lieux devrait être fait sans tenir compte de la valeur de récupération.

Spanish

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