TERMIUM Plus®

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

DEACTIVATION ASSET [1 record]

Record 1 2011-01-10

English

Subject field(s)
  • Taxation
  • Operating Systems (Software)
CONT

This process deals with the retirement or deactivation of an asset by reducing its asset value to zero. Assets are classified as either Non Real Property or Real Property assets. For Non Real Property assets, the cost center manager is responsible for notifying the designated employee from the Purchasing Organization to retire an asset from Canada Customs and Revenue Agency (CCRA)'s asset base. For Real Property assets, Facilities Management will retire the asset and notify Treasury Board in writing. This process is performed on an ad hoc basis.

French

Domaine(s)
  • Fiscalité
  • Systèmes d'exploitation (Logiciels)
CONT

La mise hors service ou l'arrêt de fonctionnement d'une immobilisation signifie la réduction de sa valeur à zéro. Les immobilisations sont classées en immobilisations corporelles et incorporelles. Dans le cas des immobilisations incorporelles, le gestionnaire du centre de coûts a la responsabilité d'aviser l'employé responsable de l'organisation d'achats qu'il doit cesser le fonctionnement d'une immobilisation de la banque des immobilisations de l'Agence des douanes et du revenu du Canada. Dans le cas des immobilisations corporelles, la gestion des installations met hors service l'immobilisation et avise le Conseil du Trésor par écrit. Ce processus est exécuté au cas par cas.

Spanish

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