TERMIUM Plus®

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

amortize to income [1 record]

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Alphabetical list of terms

Record 1 1996-10-03

English

Subject field(s)
  • Accounting
CONT

He looked upon a fixturing allowance as analogous to government assistance for the acquisition of fixed assets. The amount of such assistance could be deducted from the cost of related fixed assets or otherwise the amount could be deferred and amortized to income on the same basis as the related assets are depreciated.

CONT

This deferred charge would be amortized to income as appropriate.

French

Domaine(s)
  • Comptabilité
DEF

Passer en charges graduellement sur un certain nombre d'exercices, généralement de manière systématique et logique, le coût d'un élément d'actif dont les avantages s'étendent sur plusieurs exercices.

CONT

[...] la charge reportée sera amortie par imputation aux résultats.

Spanish

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