TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
REPLACEMENT ACCOUNTING [1 record]
Record 1 - internal organization data 1997-01-28
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
Record 1, Main entry term, English
- renewal accounting
1, record 1, English, renewal%20accounting
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- replacement accounting 2, record 1, English, replacement%20accounting
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An accounting procedure in which no charge to expense is made for the cost of a fixed asset until replacement occurs, the cost of the replacement rather than the cost of the original asset then being charged to expense. 2, record 1, English, - renewal%20accounting
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
Record 1, Main entry term, French
- méthode de la prise en charge lors du remplacement
1, record 1, French, m%C3%A9thode%20de%20la%20prise%20en%20charge%20lors%20du%20remplacement
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- prise en charge lors du remplacement 1, record 1, French, prise%20en%20charge%20lors%20du%20remplacement
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode comptable qui consiste à passer en charges le coût d'un bien utilisé pendant un certain nombre d'exercices en substituant à la dotation à l'amortissement une dotation à une provision pour remplacements. 1, record 1, French, - m%C3%A9thode%20de%20la%20prise%20en%20charge%20lors%20du%20remplacement
Record number: 1, Textual support number: 1 OBS
Le montant de cette provision correspond à la valeur actualisée des dépenses de remplacement à engager, sur une période de planification raisonnable, pour amener et maintenir les immobilisations à un niveau défini de service. Selon cette méthode, la somme passée en charges est le coût de remplacement et non le coût historique du bien remplacé. 1, record 1, French, - m%C3%A9thode%20de%20la%20prise%20en%20charge%20lors%20du%20remplacement
Record 1, Key term(s)
- méthode d'imputation axée sur le remplacement
Record 1, Spanish
Record 1, Textual support, Spanish
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