TERMIUM Plus®

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

UNIT-OF-PRODUCT METHOD SERVICE-OUTPUT METHOD [1 record]

Record 1 1975-03-11

English

Subject field(s)
  • Financial and Budgetary Management
  • Financial Accounting
OBS

--the provision for depreciation is computed as a fixed rate per unit of product, based on an estimate of the total number of units the property will produce during its service life.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité générale
OBS

--/ la durée de l'immobilisation est établie en fonction de la quantité d'articles qu'elle va permettre de produire. L'amortissement annuel variera donc dans le même sens que la production.

Spanish

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