TERMIUM Plus®

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

sum-of-digits depreciation [1 record]

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Record 1 1975-03-11

English

Subject field(s)
  • Financial and Budgetary Management
  • Financial Accounting
OBS

this method of calculation ... produces high deductions in the early years of the life of the asset and has the advantage over diminution balance method ... of reducing the value of the asset to zero over its life.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité générale
OBS

cette méthode [du taux décroissant] consiste à déterminer l'amortissement annuel en fonction du coût de l'immobilisation à l'aide d'un taux qui s'abaisse chaque année.

Spanish

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