TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ALLOCATION METHOD [2 records]
Record 1 - internal organization data 2003-02-27
Record 1, English
Record 1, Subject field(s)
- Estimating (Construction)
- Real Estate
Record 1, Main entry term, English
- abstraction method
1, record 1, English, abstraction%20method
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- allocation method 1, record 1, English, allocation%20method
- extraction method 1, record 1, English, extraction%20method
- abstraction technique 2, record 1, English, abstraction%20technique
- allocation technique 2, record 1, English, allocation%20technique
- extraction technique 2, record 1, English, extraction%20technique
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A method of appraising property by separating the value of structures and physical improvements from the overall value of the total property to arrive at a value of the site alone. 1, record 1, English, - abstraction%20method
Record number: 1, Textual support number: 1 OBS
This approach is often used in establishing the value of a specific site when vacant comparable sites cannot be obtained and is also referred to as the allocation or extraction method. 1, record 1, English, - abstraction%20method
Record number: 1, Textual support number: 2 OBS
Abstraction is one of four methods typically used in site valuation. The others are Comparative Sales Method, Land Development Method, and Land Residual Method. 1, record 1, English, - abstraction%20method
Record 1, French
Record 1, Domaine(s)
- Évaluation et estimation (Construction)
- Immobilier
Record 1, Main entry term, French
- méthode de répartition
1, record 1, French, m%C3%A9thode%20de%20r%C3%A9partition
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode de soustraction 1, record 1, French, m%C3%A9thode%20de%20soustraction
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Dans l'évaluation du terrain, l'évaluateur doit recourir à l'une des quatre méthodes reconnues en évaluation, à savoir la méthode de comparaison, la méthode de répartition ou de soustraction, la méthode du revenu résiduel au terrain et la méthode du lotissement. 1, record 1, French, - m%C3%A9thode%20de%20r%C3%A9partition
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1995-02-08
Record 2, English
Record 2, Subject field(s)
- Government Accounting
- Financial and Budgetary Management
Record 2, Main entry term, English
- allocation method
1, record 2, English, allocation%20method
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The present classification policy requires the departmental classification of financial transactions in terms of authority, purpose, responsibility and object. Where the expenditure or revenue transactions relate to a process producing more than one output in two or more activities, an allocation method is required to assign these expenditures or revenues to the appropriate activities. While it is preferable that this be done on a transaction-by-transaction basis, in those operations where departments use a cost accounting or other system to undertake the required allocations, the costs of maintaining a transaction-based allocation system may outweigh the benefits. In these cases a more aggregated approach is necessary to provide monthly information to the Central Accounting System. 1, record 2, English, - allocation%20method
Record 2, Key term(s)
- system of allocation
Record 2, French
Record 2, Domaine(s)
- Comptabilité publique
- Gestion budgétaire et financière
Record 2, Main entry term, French
- méthode de répartition
1, record 2, French, m%C3%A9thode%20de%20r%C3%A9partition
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Conformément à la politique en vigueur, les ministères doivent classifier les opérations financières par autorisation, par objet, par responsabilité et par article. Lorsque les opérations de dépenses ou de recettes entraînent plus d'un extrant dans deux activités ou plus, il faut adopter une méthode de répartition permettant de les rattacher à des activités précises. Bien qu'il soit préférable de procéder ainsi pour chaque opération, les ministères qui se servent d'un système de comptabilité analytique ou d'un autre type de système pour effectuer la répartition nécessaire constatent bien souvent que les coûts d'un système de répartition axé sur les opérations l'emportent sur les avantages. Dans ce cas, ils doivent adopter une autre méthode, plus globale, qui leur permettra de fournir tous les mois des renseignements au système central de comptabilité. 1, record 2, French, - m%C3%A9thode%20de%20r%C3%A9partition
Record 2, Spanish
Record 2, Textual support, Spanish
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