TERMIUM Plus®

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UNDEPRECIATED BALANCE [1 record]

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Alphabetical list of terms

Record 1 2006-01-09

English

Subject field(s)
  • Accounting
CONT

Declining balance depreciation [is when] a fixed percentage is applied to the remaining book value (undepreciated balance) each year to determine the depreciation amount.

French

Domaine(s)
  • Comptabilité
CONT

La méthode d'amortissement et l'estimation de la durée de vie utile du solde non amorti d'une immobilisation corporelle doivent être examinées périodiquement et révisées lorsque l'on peut démontrer hors de tout doute le caractère essentiel d'une modification.

Spanish

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