TERMIUM Plus®

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

write-down of an asset [1 record]

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Alphabetical list of terms

Record 1 2016-09-21

English

Subject field(s)
  • Financial Accounting
CONT

It should be noted that a write-down of an asset (e.g. write-off of a loan) takes the form of a budgetary transaction, i.e. is charged to the deficit.

Key term(s)
  • writedown of an asset

French

Domaine(s)
  • Comptabilité générale
CONT

Il faut noter que la réduction de la valeur d'un élément d'actif (radiation d'un prêt) prend la forme d'une opération budgétaire, c'est-à-dire que la somme est imputée sur le déficit.

OBS

Réduction de la valeur d'un seul actif.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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