TERMIUM Plus®

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

DECLINING-BALANCE BASIS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2022-04-14

English

Subject field(s)
  • Accounting
  • Taxation
  • Special-Language Phraseology
CONT

Other capital investments are depreciated on a declining balance basis at rates between 0 and 30% per annum; for example, exploration rigs are depreciated on a declining balance basis at a maximum rate of 14% per annum.

French

Domaine(s)
  • Comptabilité
  • Fiscalité
  • Phraséologie des langues de spécialité
CONT

Le taux d'amortissement demeurera à 50 %, mais ce taux sera appliqué selon la méthode de l'amortissement dégressif, qui permet un amortissement plus lent comparativement à la méthode de l'amortissement linéaire.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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