TERMIUM Plus®

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

DOTATION PROVISION EPUISEMENT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1998-07-10

English

Subject field(s)
  • Financial Accounting
DEF

A charge in an accounting period to reflect that portion of the cost or other recorded value of wasting assets consumed or removed in that period.

French

Domaine(s)
  • Comptabilité générale
DEF

Somme passée en charges et représentant la portion du coût des ressources naturelles à imputer aux résultats en proportion des quantités que l'entité a extraites au cours d'un exercice.

OBS

Les expressions «amortissement pour déplétion» et «dotation à la provision pour déplétion» s'emploient dans le cas des biens pétroliers et gaziers.

Spanish

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