TERMIUM Plus®

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

Depreciation Processing - Unplanned (Manual) Depreciation - Assets [1 record]

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Alphabetical list of terms

Record 1 2000-11-16

English

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

The need to reduce the value of the asset (unplanned depreciation) is identified as a result of unusual circumstances resulting from damage or unusual wear causing permanent or accelerated valuation of an asset.

French

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

Le besoin de réduire la valeur d'une immobilisation (amortissement non planifié) survient quand, dans des circonstances inhabituelles, le bien a été détérioré, ou manifeste une usure permanente exceptionnelle ou subit une valorisation accélérée.

Spanish

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