TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
AMORTISSEMENT LINEAIRE [2 records]
Record 1 - internal organization data 2016-02-11
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Loans
Record 1, Main entry term, English
- straight-line amortization
1, record 1, English, straight%2Dline%20amortization
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An equal portion of the amortization expense [that] is allocated to each accounting period during the estimated useful life. 2, record 1, English, - straight%2Dline%20amortization
Record number: 1, Textual support number: 1 OBS
This method is most commonly applied to intangible assets, since these assets are not usually consumed at an accelerated rate, as can be the case with some tangible assets. 1, record 1, English, - straight%2Dline%20amortization
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Prêts et emprunts
Record 1, Main entry term, French
- amortissement linéaire
1, record 1, French, amortissement%20lin%C3%A9aire
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Partie égale des dépenses d'amortissement allouées à chaque exercice comptable pendant la durée de vie utile estimée. 2, record 1, French, - amortissement%20lin%C3%A9aire
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1999-02-11
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- straight-line depreciation
1, record 2, English, straight%2Dline%20depreciation
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- straight-line method 2, record 2, English, straight%2Dline%20method
correct
- straight-line method of depreciation 3, record 2, English, straight%2Dline%20method%20of%20depreciation
correct
- straight-line depreciation method 4, record 2, English, straight%2Dline%20depreciation%20method
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The method in which the periodic charge or credit is computed by dividing the total amount to be amortized by the number of accounting periods from date of acquisition or issue to maturity. 5, record 2, English, - straight%2Dline%20depreciation
Record 2, Key term(s)
- depreciation on a straight line
- straight-line system
- straightline depreciation
- straight line depreciation
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- amortissement constant
1, record 2, French, amortissement%20constant
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- amortissement linéaire 1, record 2, French, amortissement%20lin%C3%A9aire
correct, masculine noun
- méthode de l'amortissement constant 2, record 2, French, m%C3%A9thode%20de%20l%27amortissement%20constant
correct, feminine noun
- méthode de l'amortissement linéaire 2, record 2, French, m%C3%A9thode%20de%20l%27amortissement%20lin%C3%A9aire
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Méthode d'amortissement dont la proportionnalité est constante par rapport à l'unité de temps choisie (généralement une année). Selon cette méthode, la dotation est linéaire et on impute à chaque année un montant égal au quotient de l'assiette de l'amortissement (la somme à amortir) par le nombre d'années correspondant à la durée probable d'utilisation du bien en cause, ce qui donne une annuité d'amortissement qui est toujours la même d'une année à l'autre. 2, record 2, French, - amortissement%20constant
Record 2, Key term(s)
- méthode linéaire
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
Record 2, Main entry term, Spanish
- amortización lineal
1, record 2, Spanish, amortizaci%C3%B3n%20lineal
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- depreciación en línea recta 2, record 2, Spanish, depreciaci%C3%B3n%20en%20l%C3%ADnea%20recta
feminine noun
- depreciación lineal 3, record 2, Spanish, depreciaci%C3%B3n%20lineal
correct, feminine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Política de amortización (contable o fiscal) en la que en cada ejercicio se asigna la misma cuota de amortización del bien. Esta cuota fija es el resultado de dividir el valor del bien entre su vida esperada. 1, record 2, Spanish, - amortizaci%C3%B3n%20lineal
Record number: 2, Textual support number: 1 OBS
amortización lineal: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 2, Spanish, - amortizaci%C3%B3n%20lineal
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: