TERMIUM Plus®

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

NET CARRYING AMOUNT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-07-12

English

Subject field(s)
  • Financial Accounting
  • Taxation
DEF

The difference between the gross amount of an asset or asset group as shown in the books of accounts and any reserve or other applicable offset, such as accumulated depreciations.

Key term(s)
  • net book amount
  • written down value

French

Domaine(s)
  • Comptabilité générale
  • Fiscalité
DEF

Partie du coût d'acquisition d'un bien ou d'un ensemble de biens figurant dans les comptes ou le bilan de l'entité et non encore passée en charges à titre d'amortissement ou de perte.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Sistema tributario
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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