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WRITE-OFFS [8 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2003-08-27

English

Subject field(s)
  • Fire, Accidents, Miscellaneous Risks (Insur.)
CONT

The Corporation advised that the total loss records used to inform the public of write-offs are based on a vehicle's serial number and when written off, the vehicle's licence plate is cross-referenced on the Corporation's computer system to the serial number.

French

Domaine(s)
  • Incendies, accidents et risques divers (Assur.)
OBS

Renseignement: CAA, département technique.

Spanish

Campo(s) temático(s)
  • Incendio, accidentes y riesgos varios (Seguros)
Save record 1

Record 2 2002-06-10

English

Subject field(s)
  • Translation
  • Financial and Budgetary Management
  • Taxation
DEF

Phantom employees to whom pay cheques are issued in order to generate tax write-offs.

French

Domaine(s)
  • Traduction
  • Gestion budgétaire et financière
  • Fiscalité

Spanish

Save record 2

Record 3 2000-11-16

English

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

The written notification(memo, letter or form) received concerning an asset that has been disposed without revenue. This includes write-offs, interdeparmental transfers(OGD) or donations.

OBS

The AMR and corresponding financial values must be updated to reflect the removal of the asset from the RC asset database.

French

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

Notification écrite (mémo, lettre ou formulaire), reçu au sujet d'une immobilisation mise hors service sans recettes. Comprend les radiations, les transferts interministériels (AM) ou les donations.

OBS

La fiche immobilisation et les valeurs financières correspondantes doivent être mises à jour pour refléter l'arrêt de fonctionnement de l'immobilisation dans la base des immobilisations.

Spanish

Save record 3

Record 4 1999-02-09

English

Subject field(s)
  • Financial Accounting
  • Government Accounting
DEF

Final amount obtained after compensating the different entries in a debit and credit account at the end of an accounting period.

CONT

Write-offs and recoveries, that are charged or credited to the allowance account during an accounting period, are reflected as a charge or credit for loan impairment in the income statement at the end of the period when the ending balance in the allowance account is established. [Office of the Superintendent of Financial Institutions].

OBS

Compare to "opening balance".

OBS

Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité publique
DEF

Solde d'un compte à la fin d'une période.

DEF

Solde ou chiffre final obtenu comme compensation des différents postes du crédit et du débit d'un compte au moment de la clôture d'un exercice comptable.

OBS

solde de clôture : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Contabilidad pública
DEF

Saldo o cifra final obtenida como compensación de las diferentes partidas del Debe y del Haber de una cuenta al finalizar un período contable.

OBS

saldo de cierre: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 4

Record 5 1996-02-28

English

Subject field(s)
  • Banking
CONT

Write-offs and recoveries related to foreclosed assets held for sale should be recorded through the allowance for loan impairment account rather than being recorded directly as a charge or credit for loan impairment in the income statement. [Office of the Superintendent of Financial Institutions].

French

Domaine(s)
  • Banque
CONT

Les radiations et recouvrements à l'égard des biens saisis destinés à être vendus doivent être inscrits dans l'état des résultats à la provision établie pour le compte des prêts douteux plutôt que directement à titre de débit ou de crédit de la charge de prêts douteux. [Bureau du surintendant des institutions financières].

Spanish

Save record 5

Record 6 1994-10-27

English

Subject field(s)
  • Ecology (General)
  • Translation (General)
CONT

The income tax system currently provides accelerated write-offs for energy conservation equipment and pollution abatement equipment. The rate of accelerated write-off for this equipment will be reduced and the range of energy equipment eligible will be expanded to include newer, environmentally positive activities such as electrical energy from geothermal and solar energy and the collection of landfill and digester gas. In addition, the accelerated rate for pollution abatement equipment will not apply to equipment acquired after 1998.

Key term(s)
  • positive environmentally

French

Domaine(s)
  • Écologie (Généralités)
  • Traduction (Généralités)
CONT

Le matériel permettant d'économiser l'énergie ou de lutter contre la pollution donne actuellement droit à un amortissement accéléré. Le taux d'amortissement de ce matériel sera réduit, tandis que la gamme des biens admissibles sera élargie afin d'inclure de nouvelles techniques ayant un effet bénéfique pour l'environnement, comme la production d'électricité à partir de l'énergie géothermique ou de l'énergie solaire, ainsi que la collecte des gaz de décharge et des gaz de digesteur. De plus, le taux d'amortissement accéléré permis pour le matériel de lutte contre la pollution ne s'appliquera plus au matériel acquis après 1998.

Spanish

Save record 6

Record 7 1987-09-03

English

Subject field(s)
  • Investment
CONT

IFIC [Investment Funds Institute of Canada] president Keith Douglas acknowledges real-estate funds have their drawbacks, but cites three good reasons for buying them as long-term investments : Their returns, though lower in many cases than those of an equity fund, also are less volatile-a feature that conservative investors find attractive. The investor gets to share in rental income that in many cases could return about 15 per cent annually. In most cases there are benefits such as tax write-offs for depreciation.

French

Domaine(s)
  • Investissements et placements

Spanish

Save record 7

Record 8 1986-04-10

English

Subject field(s)
  • Taxation
CONT

... the aggregate change in investment would likely be small since the proposed changes are designed to be revenue-neutral, with corporate rate reductions offsetting the reduction in excess write-offs.

French

Domaine(s)
  • Fiscalité

Spanish

Save record 8

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