TERMIUM Plus®

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

AMORTISSEMENT COMPTABLE [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-02-19

English

Subject field(s)
  • Accounting
DEF

The expense in an accounting period arising from the application of depreciation accounting.

OBS

Depreciation accounting: An accounting procedure in which the cost or other recorded value of a fixed asset less any estimated value on disposal is distributed over its useful life in a systematic and rational manner. It is a process of allocation, not valuation.

OBS

Compare to "capital cost allowance".

PHR

Depreciation of inventory.

French

Domaine(s)
  • Comptabilité
DEF

Constatation comptable, faite de manière logique et systématique, d'un amoindrissement du potentiel de service d'une immobilisation corporelle résultant de l'usure due à l'usage ou à l'écoulement du temps, de l'obsolescence technologique ou commerciale, ou de toute autre cause.

OBS

L'expression «amortissement comptable» s'emploie le plus souvent par opposition à l'«amortissement fiscal».

PHR

Amortissement de l'inventaire.

Spanish

Campo(s) temático(s)
  • Contabilidad
Save record 1

Record 2 1992-05-27

English

Subject field(s)
  • Accounting
CONT

Differed taxes are defined as the difference between the capital cost allowance and the book depreciation on the proposed capital investment, times, income tax rate.

French

Domaine(s)
  • Comptabilité

Spanish

Save record 2

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