TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
AMORTISSEMENT DEPRECIATION [1 record]
Record 1 - internal organization data 2007-02-19
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- depreciation
1, record 1, English, depreciation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The expense in an accounting period arising from the application of depreciation accounting. 2, record 1, English, - depreciation
Record number: 1, Textual support number: 1 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. 2, record 1, English, - depreciation
Record number: 1, Textual support number: 2 OBS
Compare to "capital cost allowance". 3, record 1, English, - depreciation
Record number: 1, Textual support number: 1 PHR
Depreciation of inventory. 4, record 1, English, - depreciation
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- amortissement
1, record 1, French, amortissement
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- amortissement pour dépréciation 2, record 1, French, amortissement%20pour%20d%C3%A9pr%C3%A9ciation
correct, masculine noun
- amortissement comptable 1, record 1, French, amortissement%20comptable
correct, see observation, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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. 1, record 1, French, - amortissement
Record number: 1, Textual support number: 1 OBS
L'expression «amortissement comptable» s'emploie le plus souvent par opposition à l'«amortissement fiscal». 1, record 1, French, - amortissement
Record number: 1, Textual support number: 1 PHR
Amortissement de l'inventaire. 3, record 1, French, - amortissement
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
Record 1, Main entry term, Spanish
- depreciación
1, record 1, Spanish, depreciaci%C3%B3n
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- amortización 1, record 1, Spanish, amortizaci%C3%B3n
feminine noun
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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