TERMIUM Plus®
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WRITE-UP [2 records]
Record 1 - internal organization data 2001-05-30
Record 1, English
Record 1, Subject field(s)
- Taxation
- Operating Systems (Software)
Record 1, Main entry term, English
- write-up
1, record 1, English, write%2Dup
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The need to reverse depreciation performed in the past is identified(e. g. depreciation exceeded the allowable amounts or the reasons for unplanned depreciation no longer applies). The net effect of a write-up is an increase of the book value of the corresponding asset by correcting the depreciation values. NOTE :Write-ups are used to correct depreciation values for prior years. 1, record 1, English, - write%2Dup
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Systèmes d'exploitation (Logiciels)
Record 1, Main entry term, French
- reprise de provision
1, record 1, French, reprise%20de%20provision
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Quand on détermine qu'il est nécessaire d'effectuer une contre-passation d'amortissement (p. ex. pour un amortissement qui dépasse les montants admissibles ou lorsque les motifs d'amortissement non planifié ne tiennent plus). Le résultat d'une reprise de provision est d'augmenter la valeur comptable de l'immobilisation correspondante par la régularisation des valeurs d'amortissement. NOTE : Les reprises de provision servent à corriger les valeurs d'amortissement des années précédentes. 1, record 1, French, - reprise%20de%20provision
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1985-06-14
Record 2, English
Record 2, Subject field(s)
- Civil Engineering
Record 2, Main entry term, English
- gaseous circuitry 1, record 2, English, gaseous%20circuitry
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
PT PHF Write-up le 9 juin 1964 Ind File no 5-U2-P7 1, record 2, English, - gaseous%20circuitry
Record 2, French
Record 2, Domaine(s)
- Génie civil
Record 2, Main entry term, French
- circuits de gaz 1, record 2, French, circuits%20de%20gaz
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Key term(s)
- circuit de gaz
Record 2, Spanish
Record 2, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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