TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
FISCAL DEPRECIATION [2 records]
Record 1 - internal organization data 2010-05-04
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
Record 1, Main entry term, English
- fixed assets depreciation 1, record 1, English, fixed%20assets%20depreciation
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
depreciation : any drop in value fixed assets : any property used in carrying on the operation of a business, which will not be consumed through use or converted into cash during the current fiscal period. 1, record 1, English, - fixed%20assets%20depreciation
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
Record 1, Main entry term, French
- amortissement des immobilisations
1, record 1, French, amortissement%20des%20immobilisations
masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Perte de valeur monétaire subie par les immobilisations du fait, essentiellement, de causes qui agissent séparément ou conjointement. 1, record 1, French, - amortissement%20des%20immobilisations
Record number: 1, Textual support number: 1 OBS
L'amortissement est une charge d'exploitation qui se calcule généralement par annuités (annuités d'amortissement). Il se distingue de la prévision par son caractère de charge définitive et irréversible. 1, record 1, French, - amortissement%20des%20immobilisations
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1979-09-06
Record 2, English
Record 2, Subject field(s)
- Government Accounting
Record 2, Main entry term, English
- memorandum allocation 1, record 2, English, memorandum%20allocation
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
The following situations may be appropriate for the use of memorandum allocations : to record fixed assets which are not included in the accounts of Canada; to record liabilities or reserves such as provisions for declining values in inventories, depreciation, or doubtful accounts; to charge depreciation to responsibility centres; and to record costs charged to other appropriations or fiscal years. 1, record 2, English, - memorandum%20allocation
Record number: 2, Textual support number: 2 OBS
allocation: In accounting, allocation is the spreading of an income or expense but not necessarily on a "time" basis. 2, record 2, English, - memorandum%20allocation
Record 2, French
Record 2, Domaine(s)
- Comptabilité publique
Record 2, Main entry term, French
- affectation pour mémoire 1, record 2, French, affectation%20pour%20m%C3%A9moire
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
affectation: Destination, application à un usage déterminé: Affectation (...) d'une somme à telle dépense. 2, record 2, French, - affectation%20pour%20m%C3%A9moire
Record 2, Spanish
Record 2, Textual support, Spanish
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