TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DEPRECIATION STRAIGHT LINE [1 record]
Record 1 - internal organization data 1999-02-11
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- straight-line depreciation
1, record 1, English, straight%2Dline%20depreciation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- straight-line method 2, record 1, English, straight%2Dline%20method
correct
- straight-line method of depreciation 3, record 1, English, straight%2Dline%20method%20of%20depreciation
correct
- straight-line depreciation method 4, record 1, English, straight%2Dline%20depreciation%20method
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The method in which the periodic charge or credit is computed by dividing the total amount to be amortized by the number of accounting periods from date of acquisition or issue to maturity. 5, record 1, English, - straight%2Dline%20depreciation
Record 1, Key term(s)
- depreciation on a straight line
- straight-line system
- straightline depreciation
- straight line depreciation
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- amortissement constant
1, record 1, French, amortissement%20constant
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- amortissement linéaire 1, record 1, French, amortissement%20lin%C3%A9aire
correct, masculine noun
- méthode de l'amortissement constant 2, record 1, French, m%C3%A9thode%20de%20l%27amortissement%20constant
correct, feminine noun
- méthode de l'amortissement linéaire 2, record 1, French, m%C3%A9thode%20de%20l%27amortissement%20lin%C3%A9aire
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode d'amortissement dont la proportionnalité est constante par rapport à l'unité de temps choisie (généralement une année). Selon cette méthode, la dotation est linéaire et on impute à chaque année un montant égal au quotient de l'assiette de l'amortissement (la somme à amortir) par le nombre d'années correspondant à la durée probable d'utilisation du bien en cause, ce qui donne une annuité d'amortissement qui est toujours la même d'une année à l'autre. 2, record 1, French, - amortissement%20constant
Record 1, Key term(s)
- méthode linéaire
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- amortización lineal
1, record 1, Spanish, amortizaci%C3%B3n%20lineal
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- depreciación en línea recta 2, record 1, Spanish, depreciaci%C3%B3n%20en%20l%C3%ADnea%20recta
feminine noun
- depreciación lineal 3, record 1, Spanish, depreciaci%C3%B3n%20lineal
correct, feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Política de amortización (contable o fiscal) en la que en cada ejercicio se asigna la misma cuota de amortización del bien. Esta cuota fija es el resultado de dividir el valor del bien entre su vida esperada. 1, record 1, Spanish, - amortizaci%C3%B3n%20lineal
Record number: 1, Textual support number: 1 OBS
amortización lineal: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 1, Spanish, - amortizaci%C3%B3n%20lineal
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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