TERMIUM Plus®
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UNDEPRECIATED BALANCE [3 records]
Record 1 - internal organization data 2007-11-07
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- recapture of capital cost allowance
1, record 1, English, recapture%20of%20capital%20cost%20allowance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Recapture of capital cost allowance(CCA) occurs when the sale of the assets causes the UCC [undepreciated capital cost] balance of the class to fall below zero(i. e. a negative balance is created in the class). This means the assets have not depreciated as much as claimed. Therefore the difference must be "recaptured" and reported as income. 2, record 1, English, - recapture%20of%20capital%20cost%20allowance
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- récupération de la déduction pour amortissement
1, record 1, French, r%C3%A9cup%C3%A9ration%20de%20la%20d%C3%A9duction%20pour%20amortissement
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
La récupération de la déduction pour amortissement (DPA) se produit lorsque la vente des biens amène le solde de la FNACC [fraction non amortie du coût en capital] de la catégorie sous zéro (c'est-à-dire qu'un solde négatif est produit dans la catégorie). Cela signifie que l'amortissement des biens, en réalité, n'est pas aussi élevé que déclaré et, par conséquent, la différence doit être «récupérée» et déclarée en tant que revenu. 2, record 1, French, - r%C3%A9cup%C3%A9ration%20de%20la%20d%C3%A9duction%20pour%20amortissement
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2007-01-18
Record 2, English
Record 2, Subject field(s)
- Taxation
- Real Estate
Record 2, Main entry term, English
- recovery of capital cost allowance
1, record 2, English, recovery%20of%20capital%20cost%20allowance
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Recapture of capital cost allowance(CCA) occurs when the sale of the assets causes the UCC [undepreciated capital cost] balance of the class to fall below zero(i. e. a negative balance is created in the class). This means the assets have not depreciated... Therefore the difference must be "recaptured" and reported as income. 2, record 2, English, - recovery%20of%20capital%20cost%20allowance
Record 2, French
Record 2, Domaine(s)
- Fiscalité
- Immobilier
Record 2, Main entry term, French
- récupération de la déduction pour amortissement
1, record 2, French, r%C3%A9cup%C3%A9ration%20de%20la%20d%C3%A9duction%20pour%20amortissement
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
La récupération de la déduction pour amortissement (DPA) se produit lorsque la vente des biens amène le solde de la FNACC [fraction non amortie du coût en capital de la catégorie sous zéro (c'est-à-dire qu'un solde négatif est produit dans la catégorie). Cela signifie que l'amortissement des biens, en réalité, n'est pas aussi élevé [...] par conséquent, la différence doit être «récupérée» et déclarée en tant que revenu. 2, record 2, French, - r%C3%A9cup%C3%A9ration%20de%20la%20d%C3%A9duction%20pour%20amortissement
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2006-01-09
Record 3, English
Record 3, Subject field(s)
- Accounting
Record 3, Main entry term, English
- undepreciated balance
1, record 3, English, undepreciated%20balance
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Declining balance depreciation [is when] a fixed percentage is applied to the remaining book value(undepreciated balance) each year to determine the depreciation amount. 2, record 3, English, - undepreciated%20balance
Record 3, French
Record 3, Domaine(s)
- Comptabilité
Record 3, Main entry term, French
- solde non amorti
1, record 3, French, solde%20non%20amorti
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
La méthode d'amortissement et l'estimation de la durée de vie utile du solde non amorti d'une immobilisation corporelle doivent être examinées périodiquement et révisées lorsque l'on peut démontrer hors de tout doute le caractère essentiel d'une modification. 2, record 3, French, - solde%20non%20amorti
Record 3, Spanish
Record 3, Textual support, Spanish
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