TERMIUM Plus®

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

RESIDUAL TECHNIQUE [2 records]

Record 1 2014-11-27

English

Subject field(s)
  • Urban Sites
  • Urban Housing
DEF

A technique of the income approach used to estimate the value of the land and/or the building, as indicated by the capitalization of the residual net income attributable to it.

French

Domaine(s)
  • Sites (Urbanisme)
  • Habitation et logement (Urbanisme)
CONT

La technique du revenu résiduaire [...] découle du concept suivant: après qu'on a payé les trois autres agents de production, à savoir la main-d'œuvre, les frais d'exploitation et les exigences du capital, le revenu qui reste est attribuable à la valeur du terrain ou du bâtiment.

Spanish

Save record 1

Record 2 1987-05-05

English

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

Two methods are commonly used to value intangibles : (1) the residual technique (where identifiable intangibles such as patents have a finite economic life) and (2) the excess income method ...

French

Domaine(s)
  • Comptabilité
  • Gestion budgétaire et financière

Spanish

Save record 2

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