TERMIUM Plus®
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FUTURE DEPRECIATION [2 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
- Auditing (Accounting)
- Foreign Trade
Record 1, Main entry term, English
- capital formation
1, record 1, English, capital%20formation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- asset formation 2, record 1, English, asset%20formation
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The net addition to total capital stocks in a given period. It represents the addition of new capital stock to existing stock after subtracting depreciation, damage, and other physical deterioration of the existing capital stock... capital formation is important because capital is the base of future production. 3, record 1, English, - capital%20formation
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
- Vérification (Comptabilité)
- Commerce extérieur
Record 1, Main entry term, French
- formation de capital
1, record 1, French, formation%20de%20capital
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Action, pour une entreprise, d'obtenir les ressources nécessaires à son exploitation. 2, record 1, French, - formation%20de%20capital
Record number: 1, Textual support number: 1 CONT
Article d'actif - Codage dérivé pour désigner une formation de capital résultant de l'utilisation par le Ministère de ses propres ressources. 3, record 1, French, - formation%20de%20capital
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Verificación (Contabilidad)
- Comercio exterior
Record 1, Main entry term, Spanish
- formación de capital
1, record 1, Spanish, formaci%C3%B3n%20de%20capital
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1983-03-28
Record 2, English
Record 2, Subject field(s)
- Urban Planning
Record 2, Main entry term, English
- future depreciation 1, record 2, English, future%20depreciation
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
... loss in value which will occur in the future. It is the basis of provision for the recapture of the capital now represented by the structure, sometimes called "accruals". Future depreciation is used only in the income approach to value and has no place in the cost approach. 1, record 2, English, - future%20depreciation
Record 2, French
Record 2, Domaine(s)
- Aménagement urbain
Record 2, Main entry term, French
- dépréciation future 1, record 2, French, d%C3%A9pr%C3%A9ciation%20future
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
C'est la dévalorisation dont il faut tenir compte afin de recouvrer le capital investi. 1, record 2, French, - d%C3%A9pr%C3%A9ciation%20future
Record 2, Spanish
Record 2, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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