TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
WRITE-UP [4 records]
Record 1 - internal organization data 2001-05-30
Record 1, English
Record 1, Subject field(s)
- Taxation
- Operating Systems (Software)
Record 1, Main entry term, English
- write-up
1, record 1, English, write%2Dup
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The need to reverse depreciation performed in the past is identified (e.g. depreciation exceeded the allowable amounts or the reasons for unplanned depreciation no longer applies). The net effect of a write-up is an increase of the book value of the corresponding asset by correcting the depreciation values. NOTE: Write-ups are used to correct depreciation values for prior years. 1, record 1, English, - write%2Dup
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Systèmes d'exploitation (Logiciels)
Record 1, Main entry term, French
- reprise de provision
1, record 1, French, reprise%20de%20provision
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Quand on détermine qu'il est nécessaire d'effectuer une contre-passation d'amortissement (p. ex. pour un amortissement qui dépasse les montants admissibles ou lorsque les motifs d'amortissement non planifié ne tiennent plus). Le résultat d'une reprise de provision est d'augmenter la valeur comptable de l'immobilisation correspondante par la régularisation des valeurs d'amortissement. NOTE : Les reprises de provision servent à corriger les valeurs d'amortissement des années précédentes. 1, record 1, French, - reprise%20de%20provision
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2000-07-21
Record 2, English
Record 2, Subject field(s)
- Computer Programs and Programming
Record 2, Main entry term, English
- program write-up
1, record 2, English, program%20write%2Dup
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- write-up 2, record 2, English, write%2Dup
correct
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Programmes et programmation (Informatique)
Record 2, Main entry term, French
- description de programme
1, record 2, French, description%20de%20programme
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- description 1, record 2, French, description
feminine noun
- dossier-programme 1, record 2, French, dossier%2Dprogramme
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Ensemble des documents nécessaires à l'exécution d'un programme. 1, record 2, French, - description%20de%20programme
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Programas y programación (Informática)
Record 2, Main entry term, Spanish
- descripción del programa
1, record 2, Spanish, descripci%C3%B3n%20del%20programa
feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1998-10-15
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
- Real Estate
Record 3, Main entry term, English
- revaluation
1, record 3, English, revaluation
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- write-up 2, record 3, English, write%2Dup
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
An updating (usually an increase) in business assets (mainly shops and other property) in the light of changing market conditions and (in recent years) of inflation. 3, record 3, English, - revaluation
Record 3, Key term(s)
- writing up
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
- Immobilier
Record 3, Main entry term, French
- réévaluation
1, record 3, French, r%C3%A9%C3%A9valuation
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Technique qui consiste à prendre en compte la dépréciation monétaire pour estimer, au moyen d'une expertise ou d'indices spécifiques (méthode indiciaire), la valeur actuelle des biens qui constituent l'actif d'une entité. 2, record 3, French, - r%C3%A9%C3%A9valuation
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1986-03-21
Record 4, English
Record 4, Subject field(s)
- The Press (News and Journalism)
Record 4, Main entry term, English
- write-up
1, record 4, English, write%2Dup
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record 4, French
Record 4, Domaine(s)
- Presse écrite
Record 4, Main entry term, French
- publi-reportage
1, record 4, French, publi%2Dreportage
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
publicité sous forme rédactionnelle. 1, record 4, French, - publi%2Dreportage
Record 4, Spanish
Record 4, Textual support, Spanish
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