TERMIUM Plus®

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CLE AMORTISSEMENT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2000-11-16

English

Subject field(s)
  • Taxation
  • Operating Systems (Software)
CONT

For the majority of asset classes, Canada Customs and Revenue Agency (CCRA) will use the depreciation key "LINK". It identifies depreciation on a straight line basis from acquisition value, zero scrap value, and zero interest in accordance with Treasury Board Policy (Draft).

French

Domaine(s)
  • Fiscalité
  • Systèmes d'exploitation (Logiciels)
CONT

La clé d'amortissement qui sera employée à l'Agence des douanes et du revenu du Canada par la majorité des catégories d'immobilisations est la clé « LINK ». Cette clé désigne l'amortissement linéaire à partir de la valeur d'acquisition, pour une valeur de rebut nulle et des intérêts nuls.

Spanish

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