TERMIUM Plus®

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

FIXED ASSETS DEPRECIATION [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-05-04

English

Subject field(s)
  • Financial and Budgetary Management
OBS

depreciation: any drop in value fixed assets: any property used in carrying on the operation of a business, which will not be consumed through use or converted into cash during the current fiscal period.

French

Domaine(s)
  • Gestion budgétaire et financière
DEF

Perte de valeur monétaire subie par les immobilisations du fait, essentiellement, de causes qui agissent séparément ou conjointement.

OBS

L'amortissement est une charge d'exploitation qui se calcule généralement par annuités (annuités d'amortissement). Il se distingue de la prévision par son caractère de charge définitive et irréversible.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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