TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 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.  3, fiche 1, Anglais, - amortize%20to%20income

Record number: 1, Textual support number: 2 CONT

This deferred charge would be amortized to income as appropriate.  4, fiche 1, Anglais, - amortize%20to%20income

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 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.  1, fiche 1, Français, - amortir

Record number: 1, Textual support number: 1 CONT

[...] la charge reportée sera amortie par imputation aux résultats.  2, fiche 1, Français, - amortir

Fiche 1,  Justifications,  Espagnol