TERMIUM Plus®

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

STRAIGHT-LINE METHOD DISCOUNT AMORTIZATION [1 record]

Record 1 1999-03-11

English

Subject field(s)
  • Accounting
  • Finance
OBS

Compare with "effective interest method".

French

Domaine(s)
  • Comptabilité
  • Finances
DEF

Méthode qui consiste, pour chaque période, à ajouter aux intérêts versés ou reçus (ou à déduire de ces derniers) un montant constant égal à la prime (ou à l'escompte) divisé par le nombre de périodes au cours desquelles les obligations émises ou acquises seront en circulation ou, le cas échéant, demeureront la propriété de l'investisseur.

Spanish

Save record 1

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